Section 108A(5) in Jammu and Kashmir Panchayati Raj Rules, 1996
(5)The Deputy Commissioner on receipt of objections, if any, under sub rule (4) shall forward the same to the Director, Rural Development concerned who shall place the proposal along with objections received before the Election Authority. The Election Authority shall thereon inquire or cause an inquiry to be made and dispose of the objections. Thereafter Election Authority shall issue final order of delimitation after recording in brief the reasons for acceptance or rejection of such objections.