(3)The said electoral roll shall, unless otherwise directed by the State Government for reasons to be recorded in writing, be revised in the prescribed manner with reference to the qualifying date -(i)before each General Election of the members of a Gram Panchayat, Panchayat Samiti or Zilla Parishad ; and(ii)in any year, in the prescribed manner, with reference to a qualifying date, if such revision has been directed by the Prescribed authority.