Section 9(1) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(1)The Returning Officer shall appoint a Presiding Officer for each place fixed for recording of votes (hereinafter referred to as Polling station). He may also appoint one or more Polling Officers to assist the Returning Officer and Presiding Officer in election work. Such Officers may be appointed either by name or designation. The First Polling Officer shall perform the duties of the Presiding Officer in the absence of the Presiding Officer.
