Section 121(2) in The West Bengal Panchayat Elections Act, 2003
(2)Any person guilty of an electoral offence under-this section shall, -(a)if he is a Panchayat Returning Officer or an Assistant Panchayat Returning Officer or a Presiding Officer at a polling station or any other officer or clerk employed on official duty in connection with the election, be punishable with imprisonment for a term which may extend to two years or with fine or with both;(b)if he is any other person, be punishable with imprisonment for a term which may extend to six months or with fine or with both.