Section 21 in The Chartered Accountants (Election to the Council) Rules, 2006
21. Polling booths.
(1)The Returning shall set up such number of polling booths at such places as he deems necessary:Provided that no polling booth shall be set up in any place having less than 25 members eligible to vote in accordance with rule 5 in the said place or within a distance of 50 kilometers thereof:Provided further that if, in the opinion of the Returning Officer for compelling reasons, it becomes necessary to change the address of one or more polling booths, he may do so and inform by post or e-mail of the change to all voters who are affected by such a change and to all candidates of the constituency in which the polling booth is situated, in addition to publishing the same on the web-site of the Institute.(2)In a place having less than 2500 voters, there shall be one polling booth for every 500 voters or part thereof, though the allocation of voters among different polling booths in the same place need not necessarily be in groups of 500 and the polling shall be held on one day.(3)In a place having more than 2500 voters each polling both shall be allotted 1000 voters or part thereof and the polling shall be held on two consecutive days.
