Section 120(4) in The Punjab State Election Commission Act, 1994
(4)The persons to whom this section applies, are the District Election Officer, Returning Officer, Assistant Returning Officers, Presiding Officers, Polling Officers and any other person appointed to perform any duty in connection with the receipt of nominations or withdrawal of candidature, or the recording or counting of votes at an election and the expression "official duty" shall for the purposes of this section be construed accordingly, but shall not include duties imposed otherwise than by or under this Act.