Section 47(8) in Tamil Nadu Farmers' Management of Irrigation Systems Election Rules, 2003
(8)Votes shall be counted by or under the supervision of the Returning Officer. The Returning Officer shall arrange the same person and in addition, any other person as may be necessary for counting to assist him in counting of votes:Provided that the same person shall not count the ballot papers of a Territorial Constituency for which he acted as a person in a polling station.
