(1) Every Zilla Parishad shall, at such time and in such manner as may be prescribed,prepare in each year a budget of its estimated receipts and disbursements for the following year and submit it to Finance Department/Finance Commission of the Government.
(2) The State Government may, within such time as may be prescribed either approve the budget or return it to the Zilla Parishad for such modifications as it may direct and on such modification being made the budget shall be re-submitted within such time as may be prescribed for approval of the Finance Department/Finance Commission and if it is not received by the Zilla Parishad within two months, or the fast day of the year, whichever is earlier the budget shall be deemed to be approved by the Finance Department/Finance Commission.
(3) No expenditure shall be incurred unless the budget is approved by the Finance Department/Finance Commissioner except in the prescribed manner.
.fu!pplementary budget
102. The Zilla Parishad may prepare in year a supplementary estimate providing for any modification of its budget and may submit it to the Finance Department/Finance Commission for approval within such time and in such manner as may be prescribed.
budget.
I 03. A Zilla Parishad shall keep such accounts Accounts. in such manner as may be prescribed.
CHAPTER-VI SUPERINTENDENCE, DIRECTION AND CONTROL OF ELECTION TO PAN CHAY AT BY THE STATE ELECTION COMMISSION l 04. ( 1) There shall be a State Election Commission constituted by the Governor for superintendence, direction and control of the preparation of Electoral rolls and for the conduct of State Election Commission.
® all elections to the Panchayat bodies in the State under this Act and rules made thereunder. The State Election Commission shall consist of a State Election Commissioner to be appointed by the Governor.
(2) The conditions of service and tenure of the-office of the State Election Commissioner shall be such as the Governor may by rules determine :
Provided that the State Election Commissioner shall not be removed from his office except in like mariner and on like grounds as judge of the High Court and the conditions of service of the State Election Commissioner shall not be varied to his disadvantage after his appointment.
(3) The State Government shall, when so requested by the State Election Commissioner, make available to the State Election Commissioner such staff as may be necessary for the discharge of the functions conferred on the State Election Commissioner under this Act.
* [( 4) The State Election Commission shall ,in consultation with the State Government appoint an officer of the State Government to be the District Election Officer and Sub-Divisional Election Officer to coordinate and supervise work in the District and Sub Division in connection with the conduct of election under its superintendence and control].
*[ substituted by Act I of 2003.s.3 (w.e.f, 30.12.2002)) l 05. (1) ( a) The State Election Commissioner shall in consultation with the State Government appoint en officer of the State Government to be the Electoral Registration Officer and one or more person, as Assistant Electoral Registration Officers for each constituency:
Provided that nothing in this section shall prevent the State Election Commissioner to appoint the same person to be the Electoral Registration Officer for more than one constituency in one or more Grams;
(b) The Electoral ·roll for each constituency shall be prepared and revised by the Electoral Registration Officer appointed under clause (a) ;
(c) An Electoral Registration Officer may, subject to such rules as may be prescribed, employ such persons as he thinks fit for the preparation and revision of the electoral roll for the constituency.
(2) The State Election Commissioner shall appoint a Returning Officer, who shall be an officer of the State Government, for holding election to a cons ti tu ency of a Zilla Parishad, an [* * *] or a Gram Panchayat.
(3) The State Election Commissioner may appoint one or more Assistant Returning Officer who shall be an officer of State Government to assist the Returning Officers in the performance of his functions. Every Assistant Returning Officer shall, subject to the control of the Returning Officer be Appointment of Electoral Registration Officer Assistant Electoral Registration Officer.
competent to perform all or any of the functions of the Returning Officer :
Provided that no Assistant Returning Officer shal I perform any of the functions of the Returning Officer which relate to the scrutiny of nominations unless the Returning Officer is unavoidably prevented from performing the said functions. ·,
(4) The Returning Officer shall appoint Presiding Officers and Polling Officers for holding the elections or bye elections referred in sub-section
(2) but he shall not appoint any person who has been employed by or on behalf of, or has been otherwise working for, a candidate in or about the election.
(5) The power, functions and duties of Returning Officer, Presiding Officers, and Polling Officers and the procedure for holding elections including the declaration of results shall be such as may be prescribed.
(6) At every election where poll is taken, votes shall be counted by or under the supervision and direction of the Returning Officer in such manner as may be prescribed.
106. For each constituency, there shall be an electoral rolls showing the names of the persons qualified to vote. The electoral roll shall be prepared in accordance with the provisions of this Act and the rules made thereunder.
107. (!) A person shall be disqualified for registration in an electoral roll if he-'
(a) is not a citizen oflndia;
(b) is of unsound mind and has been so declared by a competent court ; or ( c) is for the time being disqualified from voting under the provisions of this Act or any other law relating to corrupt practices and other offences in connection with election.
(2) The name of any person, who in the opinion of Electoral Registration Officer, becomes so disqualified after registration shall forth-with be struck off from the electoral roll in which it is included :
Provided that the name of any person struck off from the electoral roll by reason of a disqualification under clause ( c) of sub-section (1) shall forthwith be restored if such disqualification is during the period such roll is in force, removed under any law authorising such removal.
108. A person registered in the electoral roll for a constituency relating to a Gram Panchayat shall not be entitled to be registered in the electoral roll for a constituency relating to any other Gram Panchayat, or in the electoral roll for any Municipality or Notified Area Authority as to be established or as to be constituted under any law.