Section 14 in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
14. General duties of the Presiding Officer and Polling Officers.
(1)Subject to the provisions of these rules, it shall be the general duty of the Presiding Officer at a polling station to keep order there at, and to ensure that the poll is freely and fairly taken. It shall be the duty of the Polling Officers to assist the Presiding Officer in the performance of his functions.(2)If the Presiding Officer, owing to illness or other unavoidable causes, is obliged to absent himself from the polling station, his duties and functions shall be performed by such Polling Officer as has been specifically authorised by the Returning Officer.
