Section 9(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The State Election Commission or the State Election Officer or the District Election Officer except the District Election Officer of Chennai Municipal Corporation if, specifically directed by the State Election Commission, shall appoint the Executive Officer of the Town Panchayat, or Third Grade Municipality or the Commissioner of the Municipality or Corporation or any other officer of the Government as Returning Officer for the conduct of election under these rules.
