Section 5(1) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(1)The District Panchayat Election Officer shall in consultation with the Election Authority appoint in each Panchayat Halqa a Returning Officer and an Assistant Returning Officer for holding of elections of Sarpanchs and Panches :Provided, however, the same Returning Officer may be appointed for holding of elections to more than one Panchayat.
