Section 2(l) in West Bengal Trade Unions Rules, 1998
(l)"Returning Officer" means an officer, being an employee of the State Government, empowered by the Registrar to do all such acts and things as may be necessary for conducting an election under the Act in the manner provided under these rules, and includes an Assistant Returning Officer, being an employee of the State Government, appointed b the Registrar and performing the functions of a Returning Officer ;
