Section 63(7)(c) in Chhattisagrh Nagarpalika Nirvachan Niyam, 1994
(c)the voter shall then sign a declaration in Form 19-C in the presence of and have his signature attested by anyone of the officers specified below to whose satisfaction he has been identified, viz(i)head of the office where he works, if he is a government servant or an employee of a Municipality or a Government Undertaking;(ii)any gazetted officer or the Presiding Officer of the polling station at which he is on election duty;(iii)any Revenue Officer not below the rank of a Naib Tahsildar;(iv)any such officer as may be notified in this behalf by the Election Commission.