(1) The State Election Commissioner or the District Election Officer if so authorised by the State Election Commission in this behalf, may appoint one or more persons as Assistant Returning Officers to assist any Returning Officer in the performance of all or any of his duties and functions;
Provided that every such person shall be an officer of the Government not below the rank of an Assistant in the Ministerial Service.
(2) Every Assistant Returning Officer shall, subject to the control of the Returning Officer, be competent to perform all or any of the duties and functions of the Returning Officer as may be directed by the State Election Commissioner of the District Election Officer from time to time.
8 12[11. Provision of Polling Stations.- The Returning Officer shall, with the approval of the District Election Officer, provide sufficient number of Polling Stations for every Panchayat, in such manner as the State Election Commission may direct and shall, publish at such place or places and in such manner as the State Election Commission may direct, a list, in the language or languages in which the electoral roll of the area is prepared, showing the names of the Polling Stations so provided and the polling area of areas or group of voters for which they have respectively been provided].