Section 10 in Tamil Nadu Panchayats (Elections) Rules, 1995
10. Assistant Returning Officer.
(1)The State Election Commissioner or the District Election Officer, if so authorised by the State Election Commission in this behalf, may appoint one or more persons as Assistant Returning Officers to assist any Returning Officer in the performance of all or any of his duties and functions:Provided that every such person shall be an officer of the Government not below the rank of an Assistant in the Ministerial Service.(2)Every Assistant Returning Officer shall, subject to the control of the Returning Officer, be competent to perform all or any of the duties and functions of the Returning Officer as may be directed by the State Election Commissioner or the District Election Officer, from time to time.
