(3)The persons to whom this section applies are the Deputy Commissioner, Returning Officer, presiding officers, polling officers and any other person appointed to perform any duty in connection with the preparation of an electoral roll, the receipt of nominations or withdrawal of candidatures, or the recording or counting of votes at an election; and the expression "official duty" shall for the purposes of this section be construed accordingly, but shall not include duties imposed otherwise than by or under the Sikh Gurdwaras Board or Committee Election Rules framed under this Act.