Section 67(3)(a) in Tamil Nadu Panchayats (Elections) Rules, 1995
(a)In the case of election of member of Village Panchayats, after the Returning Officer has completed the scrutiny and counting of votes, he shall declare elected the contesting candidate or candidates, as the case may be, to whom the largest number of valid votes have been given and complete and certify the return in Form 24 and send the signed copy thereof to the District Election Officer and the State Election Commission: