Section 27(2)(e) in The Orissa Grama Panchayats Act, 1964
(e)the date, time and place of poll including-(i)appointment of polling stations for each ward;(ii)hours during which the polling station shall be kept open for casting votes;(iii)preparation and issue of ballot papers;(iv)the checking of voters by reference to the Electoral Roll;(v)the manner in which votes are to be given;(vi)scrutiny of votes, counting of votes, the declaration of results and the procedure in case of equality of votes;(vii)the custody and disposal of papers relating to election and