Section 28(4) in The West Bengal Panchayat Elections Act, 2003
(4)In the event of simultaneous election of members to Gram Panchayat, Panchayat Samiti, Zilla Parishad or the Siliguri Mahakuma Parishad, or in the case of any of the two simultaneous elections, as the case may be, the same set of persons referred to in sub-section (1) shall be appointed as Presiding or polling officers to conduct the poll.Explanation. - A Presiding Officer shall, unless the context otherwise requires, be deemed to include a person performing any function which he is authorised to perform under sub-section (2) or sub-section (3), as the case may be.
