Section 13 in Rules Under the Assam Temperance Act, 1926
13.
In the absence of any order by the Provincial Government appointing any person other than the Deputy Commissioner or the Sub-divisional Officer as the Returning Officer for any area, the Deputy Commissioner shall be the Returning Officer for any area, within the Sadar or sole sub-division of any district and the Sub-divisional Officer shall be the Returning Officer for any area within his sub-division. The senior Extra Assistant Commissioner at the district or sub-divisional headquarters (as the case may be) may, subject to the control of the Returning Officer, perform all or any of the functions of the Returning Officer.
