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State of Goa - Section

Section 5 in The Corporation of the City of Panaji (Election) Rules, 2004

5. Appointment of Returning Officer and Assistant Returning Officers.

(1)The Commission shall appoint any Officer of the Government not below the rank of Deputy Collector to be a Returning Officer in respect of any election or part of an election under these rules.
(2)
(a)The Commission may, if deemed necessary, appoint any officer of the Corporation not below the rank of Assistant Commissioner or an officer of the Government not below the rank of Deputy Collector to be an Assistant Returning Officer to assist any Returning Officer in the performance of his functions;
(b)The Assistant Returning Officer shall, subject to the control of the Returning Officer, be competent to perform all or any of the functions of the Returning Officer:
Provided that, no Assistant Returning Officer shall perform any of the functions of the Returning Officer which relates to the scrutiny of nomination papers or to the counting of votes, unless the Returning Officer is unavoidably prevented from performing the said functions.