Section 8(2) in Tamil Nadu Panchayats (Elections) Rules, 1995
(2)Conduct of election of members of Panchayat Union Council. - The State Election Commissioner or the District Election Officer, if so authorised by the State Election Commission in this behalf, shall appoint an officer of the Government not below the rank of the [Assistant Director of Rural Development] [Substituted by G.O. Ms. No. 282, Rural Development (C4), dated the 30th October 2000.] to be the Returning Officer for the conduct of election of Ward members of the Panchayat Union Council.
