Section 67(3)(b) in The West Bengal Panchayat Elections Act, 2003
(b)in consideration of the report of the material circumstances obtained from or through the District Panchayat Election Officer, its own machinery or any other agency, may issue any order in terms of sub-section (2) and upon issue of such order, the poll at a polling station may be void and provisions of sub-section (4) shall apply mutatis mutandis.