Section 11(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The State Election Commission or the State Election Officer or the District Election Officer, if so specifically authorised by the State Election Commission, may appoint one or more officers 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 Assistant Returning Officer shall be an officer of the Government or of the Town Panchayat or Third Grade Municipality or Municipality or Corporation, as the case may be, not below the rank of an Assistant in respect of Town Panchayat or Third Grade Municipality and Superintendent in respect of Municipality or Corporation.
