Section 11(2) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(2)Every Assistant Returning Officer shall, subject to the control of the Returning Officer, be competent to perform all or any of the duties and functions of the Returning Officer as may be directed, from time to time, by the State Election Commission or the State Election Officer or the District Election Officer, as the case may be.
