Section 10(4) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(4)The date(s) and hours appointed under sub-rules (1), (2) and (3) shall not be changed except with the previous sanction of the Commissioner:Provided that if the Government is of the opinion that it is necessary in the public interest to change the date(s) so fixed and if there is no sufficient time for obtaining the previous sanction of the Commissioner to such change, the Government may, for reasons to be recorded in writing, change such a date(s). In every such case, the Government shall forthwith forward a copy of its order and the reasons so recorded to the Commissioner.
