Section 207(3) in The Mizoram Autonomous District Council (Constitution and Conduct of Business of the District Councils) Rules, 1974
(3)For the purposes of this rule, a person shall not be deemed to be on official duty if his duty is to take part in the conduct of an election or part of an election including the counting of votes or to be responsible after an election for the used ballot paper and other documents in connection with such election but the expression "official duty" shall not include any duty imposed otherwise than by or under the rules of this Part.