Section 105(3) in Arunachal Pradesh Panchayat Raj Act, 1997
(3)The State Election Commissioner may appoint one or more Assistant Returning Officer who shall be an officer of State Government to assist the Returning Officers in the performance of his functions. Every Assistant Returning Officer shall, subject to the control of the Returning Officer be competent to perform all or any of the functions of the Returning Officer;Provided that no Assistant Returning Officer shall perform any of the functions of the Returning Officer which relate to the scrutiny of nominations unless the Returning Officer is unavoidably prevented from performing the said functions.