Section 5(3) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(3)The State Election Officer, the District Election Officer, Electoral Registration Officer, Returning Officer, Assistant Returning Officer, Presiding Officer, Polling Officer and any other officer appointed under these rules for the time being, for the conduct of any elections, and any police officer posted for election duty shall be deemed to be on deputation to the State Election Commission for the period commencing on and from the date of preparation of electoral rolls till its completion and from the date of notification calling for such elections and ending with the date of completion of such elections and such officer shall, during that period, be subject to the control, superintendence and discipline of the State Election Commission.
