Section 2(1)(xxviii) in Tamil Nadu Panchayats (Elections) Rules, 1995
(xxviii)"Returning Officer" means a person appointed under rule 8, [73] [Substituted by G.O. Ms. No. 175, Rural Development (PE), dated 28th August 1997.], by the Tamil Nadu State Election Commission or by the District Election Officer, if so authorised for this purpose by the Tamil Nadu State Election Commission;