(1) The superintendence, direction and control of the preparation of electoral rolls for, and the conduct of, all elections to the Panchayats shall vest in the Commission:
Provided that the electoral roll for the time being in force for the election of Members to the West Bengal Legislative Assembly may, at the discretion of the State Election Commissioner, be adopted as the electoral roll for election of members, by whatever name called, to a Panchayat to such extent and in such manner as the State Election Commissioner thinks fit.
(2) Subject to the provisions of sub-section (I), all matters relating to, or in connection with, elections to the Panchayats shall be regulated in accordance with the provisions of the West Bengal Panchayat Act, 1973, and the rules made thereunder in so far as they are not inconsistent with the provisions of this Act or the rules made thereunder.
Elections to the Panchayats.