Section 10(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)The State Election Commissioner or the District Election Officer, if so authorised by the State Election Commission in this behalf, may appoint one or more persons as Assistant Returning Officers to assist any Returning Officer in the performance of all or any of his duties and functions:Provided that every such person shall be an officer of the Government not below the rank of an Assistant in the Ministerial Service.
