Section 8(3) in Tamil Nadu Panchayats (Elections) Rules, 1995
(3)Conduct of election of member or members and President of Village Panchayat. - The State Election Commissioner or the District Election Officer, if so authorised by the State Election Commission in this behalf, shall appoint an officer not below the rank of a Block Development Officer to be the Returning Officer for the conduct of the election of President and members of any particular Village Panchayat or of all Village Panchayats comprising a Panchayat Union.
