(1) State Election Officer.- The State Election Commission may appoint the Director of Rural Development as the State Election Officer, subject to the superintendence, direction and control of the State Election Commission, the State Election Officer shall co-ordinate and supervise the preparation and publication of Panchayat electoral rolls and also the conduct of elections of the 6[offices of members] of Panchayats at different levels, Presidents and Vice- Presidents of Village Panchayats, 7[***] 8[and Chairpersons and Vice- Chairpersons of Panchayat Union Councils and District Panchayats]. 9[***] He shall also perform such other functions as may be entrusted to him by the State Election Commission from time to time.
(2) District Election Officer.- The District Collector shall be appointed as the District Election Officer, subject to the superintendence, direction and control of the State Election Commission, the District Election Officer shall co-ordinate 6 and supervise the preparation and publication of Panchayat electoral rolls and also the conduct of elections to the 6[offices of members] of Panchayats at different levels, Presidents and Vice-Presidents of Village Panchayats, 7[***] 8[and Chairpersons and Vice-Chairpersons of Panchayat Union Councils and District Panchayats]. 9[***]. He shall also perform such other functions as may be entrusted to him by the State Election Commission from time to time.
10[6-A. Observers.- (1) The Tamil Nadu State Election Commission may nominate an observer, who shall be an officer of the Government to watch the conduct of election or elections to the Panchayats or a part or a group thereof within a Revenue Division r a part of Revenue Division or a group of Revenue Divisions and to perform such other functions as may be entrusted to him by the State Election Commission.
(2) The Observer nominated under sub-rule (1) shall have the power to direct the Returning Officers concerned, to stop the counting of votes at any time before the declaration of the result or not to declare the result, if in the opinion of the Observer, booth capturing has taken place at a large number of polling stations or at places fixed for the poll or counting of votes or any ballot papers used at a polling station or at a place fixed for the poll are unlawfully taken out of the custody of the presiding Officer or the Returning Officer, or if at any time before the counting of the votes is completed, ballot papers used at a polling station are unlawfully taken out of the custody of the Returning Officer or are accidentally or intentionally destroyed or lost or are damaged or tampered with to such an extent that the result of the poll at that polling station or place cannot be ascertained.
(3) Where an observer has directed the Returning Officer under this rule to stop counting votes or not to declare the result, the Observer shall forthwith report the matter to the District Election Officer, State Election Officer and the State Election Commission and thereupon the District Election Officer shall, after taking all material circumstances into account, issue appropriate directions under Rule 57 of Rule 62.
Explanation.- For the purpose of sub-rules (2) and (3), ‘Observer’ shall include any Officer of the State Election Commission as has been assigned under this rule the duty of watching the conduct of election or elections to the Panchayats or a part or a group thereof within a Revenue Division or a part of Revenue Division or a group of Revenue Divisions by the State Election Commission].