Section 67(2) in The West Bengal Panchayat Elections Act, 2003
(2)Thereupon, the District Panchayat Election Officer shall, after taking all material circumstances into account, either -(a)declare the poll at that polling station to be void; or(b)if satisfied that the result of a fresh poll at that polling station will not in any way, affect the result of the election or that the error or irregularity in procedure is not material, issue such directions to the Panchayat Returning Officer as he may deem proper for further conduct and completion of the election:Provided that on any such occasion referred to in clause (a) or (b), the District Panchayat Election Officer shall send a complete report to the Commission.
