(3)Where an Observer has directed the Returning Officer under this section to stop counting of votes or not to declare the result, the Observer shall forthwith report the matter to the State Election Commission and thereupon the State Election Commission shall, after taking all material circumstances into account, issue appropriate directions.Explanation. - For the purposes of sub-section (2) and sub-section (3), "Observer" shall include any such officer of the State Election Commission as has been assigned under this section the duty of overseeing the conduct of election or elections in a ward or group of wards by the State Election Commission.