Section 18(1) in Assam Panchayat (Constitution) Rules, 1995
(1)The Deputy Commissioner or the Sub-Divisional Officer as the case may be, shall appoint a Presiding Officer for such Polling station and such number of Polling Officer as he may consider necessary for conducting the elections under these Rules, but he shall not appoint any person who has been working for a candidate in election:Provided that if a Polling Officer is absent from the Polling Station, the Presiding Officer may appoint in writing any person, who is present at the Polling station, other than a person who has been employed by or on behalf of or has been otherwise working for a candidate in or about the election, to be the Polling Officer during the absence of the former officer and the Presiding Officer shall inform the Deputy Commissioner of the Sub-Divisional Officer as the case may be accordingly.
