Section 21(1) in The Cost and Works Accountants (Election to the Council) Rules, 2006
(1)The Returning Officer 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 15 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.
