The State Election Commission is the Constitutional Authority under Article 243-K and Article 243-ZA of the Constitution of India read with section 239 of the Tamil Nadu Panchayats Act, 1994 and section 5 of the Tamil Nadu Urban Local Bodies Act, 1998.

The Tamil Nadu State Election Commission, an independent, autonomous constitutional authority formed under the Constitution of India as per the provisions of the 73rd and 74th Amendment Acts of 1992 is governed by the State Election Commissioner.

As per Article 243-K and 243-ZA of the Constitution of India, all elections to panchayats and urban local bodies are to be held under the superintendence, direction and control of the State Election Commission.

The Tamil Nadu State Election Commission came into inception from 15th July 1994.