A division bench also ordered issue of notices to the state Government and DMK on the matter returnable by four weeks.
The High Court had on October four declared the notification for civic polls in the state, scheduled for October 17 and 19, as null and void, holding that it violated the Tamil Nadu Panchayat Election Rules.
It had also directed authorities to issue a fresh notification for holding the election and complete the process by December 31, on a petition by DMK.
Challenging the Single Judge's order the SEC's had filed an appeal.
In its appeal the Commission submitted that the order of setting aside the September 26thnotification issued for civic Polls had resulted in grave miscarriage of justice.
It was also submitted that the Single Judge had failed to see that once election notification is published, the entire state machinery can be requisitioned by the Election Commission for election-related work.
Elections have to be held within a stipulated time as it was imperative that new body must take office by the end of October 2016. The judge also erred in stating that the ruling party had advance information regarding the polls.
The observation may not be justified in the facts of this case, it was submitted.
The judge in any event failed to see that the so-called contravention of Rule 24/25 of the Tamil Nadu Panchayat Rules may not amount to illegalities. Also, at the best, it can only be an irregularity which will not justify stopping of election after the election notification had been issued.
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