Section 28 in The Rajasthan Municipalities (Election) Rules, 1994
28. Presiding officers and polling officers.
(1)The returning officer shall, appoint a presiding officer for each polling station and one or more polling officers to assist the presiding officer.(2)Each polling officer may, perform all or any of the duties assigned to a presiding officer under these rules.(3)If the presiding officer, owing to illness or other unavoidable cause, is obliged to absent himself from a polling station, his duties shall be performed by one of the polling officers, who has been duly authorized in this behalf by the returning officer.
