Section 67(3)(a) in The West Bengal Panchayat Elections Act, 2003
(a)on receipt of any of the reports referred to in sub-section (2) -(i)accept the report and proceed in terms of sub-section (4) or allow completion of the election; or(ii)modify in any manner, as it deems fit, the order or the directions referred to in sub-section (2) by an order specifying its decision and the action thereon;