Resumption of play following a time-out

[tomegun]

Originally posted by Sven
......The second horn has sounded and the administering official has blown his whistle indicating play shall resume.

What happens next?

Rule and case book citation if you can please. Thanks.

Sven

Do very many people do this? The reason I ask is I haven't worked with anyone that did this until last Saturday. One of my partners did it and everytime it would catch me off guard and I would think "what the.........." It isn't something that upset/disrupted me just something I'm not used to.