Section 9(5) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(5)The 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 relates to the scrutiny of the nomination papers [...] [The words 'or to the counting of votes' have been omitted vide 4th Amendment Rules, 2000 published in O. G., Series I No. 44 dated 1-2-2000.] unless the Returning Officer is prevented from performing the said functions by circumstances beyond his control.
