Section 135(2) in The West Bengal Panchayat Elections Act, 2003
(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the duties of Presiding Officers and polling officers at polling stations;(b)the checking of voters by reference to the electoral roll;(c)the manner in which votes are to be given both generally and in the case of illiterate voter or voters under physical or other disability;(d)the manner in which votes are to be given by a Presiding Officer, polling officer, polling agent or any other person, who being an elector for a constituency is authorised or appointed for duty at a polling station at which he is not entitled to vote;(e)the procedure to be followed in respect of the tender of vote by a person representing himself to be an elector after another person has voted as such electors;(f)the manner of giving and recording of votes by means of voting machines and the procedure as to voting to be followed at polling stations where such machines are used;(g)the scrutiny and counting of votes including cases in which a recount of the votes may be made before the declaration of the result of the election;(h)the procedure as to counting Of votes recorded by means of voting machines;(i)the safe custody of ballot boxes, voting machines, ballot papers and other election papers, the period for which such papers shall be preserved and the inspection and production of such papers;(j)any other matter required to be prescribed by this Act.