Section 8 in Tamil Nadu Panchayats (Elections) Rules, 1995
8. Returning Officer.
(1)Conduct of election of members of District Panchayat. - The State Election Commissioner or the District Election Officer specifically authorised in this connection, may appoint an officer of the Government not below the rank of the Secretary of the District Panchayat to be the Returning Officer for the conduct of election of Territorial Ward members of the District Panchayat.(2)Conduct of election of members of Panchayat Union Council. - The State Election Commissioner or the District Election Officer, if so authorised by the State Election Commission in this behalf, shall appoint an officer of the Government not below the rank of the [Assistant Director of Rural Development] [Substituted by G.O. Ms. No. 282, Rural Development (C4), dated the 30th October 2000.] to be the Returning Officer for the conduct of election of Ward members of the Panchayat Union Council.(3)Conduct of election of member or members and President of Village Panchayat. - The State Election Commissioner or the District Election Officer, if so authorised by the State Election Commission in this behalf, shall appoint an officer not below the rank of a Block Development Officer to be the Returning Officer for the conduct of the election of President and members of any particular Village Panchayat or of all Village Panchayats comprising a Panchayat Union.
