Section 27(2) in The Orissa Grama Panchayats Act, 1964
(2)Without prejudice to the provisions of Sub-section (1) the State Government may make rules to provide for or regulate all or any of the following matters for the purpose of holding elections under this Act, namely :(a)the manner of splitting up of Electoral Rolls of the Assembly Constituencies into parts for the purpose of constituting one or more of such parts into the Electoral Roll for a Grama, Palli Sabha and a Ward, the manner of revision of such roll from time to time, and the officer or authority by whom such splitting up or revision is to be carried out;(b)the appointment of Election Officers, Presiding Officers and such other officers with such designations as the State Government may deem fit for the conduct of elections;(c)the nomination of candidates, form of nomination papers, objections to nominations and scrutiny of nominations;(d)withdrawal of candidatures;(e)the date, time and place of poll including-(i)appointment of polling stations for each ward;(ii)hours during which the polling station shall be kept open for casting votes;(iii)preparation and issue of ballot papers;(iv)the checking of voters by reference to the Electoral Roll;(v)the manner in which votes are to be given;(vi)scrutiny of votes, counting of votes, the declaration of results and the procedure in case of equality of votes;(vii)the custody and disposal of papers relating to election and(f)any other matter relating to elections or election disputes in respect of which the State Government deem it necessary to make rules under this section or in respect of which this Act makes no provision or makes insufficient provision and provision is in the opinion of the State Government necessary.
