Section 2(1)(e) in The Orissa Panchayat Samiti Election Rules, 1991
(e)[ "Election Officer" means, unless the Commissioner otherwise directs the Collector of the district or other officer authorised by him by a general or special order to exercise all or any of the duties of an Election Officer under these rules] [Substituted vide O.G.E. No. 1264 dated 15.11.1995.];