Chapter VII. Notification of General Elections and Administrative Machinery for the Conduct of Elections

94. Notification for general election to Municipalities.—

(1) A general election shall be held for the purpose of constitution or reconstruction of new Municipalities before the expiration of the duration of the existing Municipalities or on dissolution.
(2) For the said purpose, the Government shall, by one or more notifications published in the Gazette on such date or dates, as may be recommended by the State Election Commission, call upon Municipalities in the State to elect Councillors in accordance with the provisions of this Act and of the rules and orders made thereunder.
95. Delegation of functions of State Election Commission.—

The functions of the State Election Commission under the Constitution of India, and this Act or the rules made thereunder, may, subject to such general or special directions, if any, as may be given by the  State Election Commission in this behalf, be performed also by the Secretary to the State Election Commission.
96. General duties of District Election Officers.—

Subject to the superintendence, direction and control of the State Election Commission, the District Election Officer, shall co ordinate and supervise all work in connection with the conduct of all elections to the Municipalities within his area of jurisdiction, and also performed such other functions as may be entrusted to him by the State Election Commission.
22[96A. Election observers.—

(1) For observing the election in every Municipality the State Election Commission may, in consultation with the Government nominate a higher officer of the Government as Election Observer.
(2) The Election Observer nominated under sub-section (1) shall assist the State Election Commission
to ensure a fair and equitable election and shall discharge such other functions entrusted by the Commission.]
97. Returning Officers.— For every Municipality and for every election to fill a seat or seats in a Municipality, the State Election Commission shall in consultation with the Government, designate or nominate 23[one or more Returning Officers] who shall be an officer of the Government or of a local authority:
Provided that nothing in this section shall prevent the State Election Commission from designating or nominating the same person to be the Returning Officer for more than one Municipality.
98. Assistant Returning Officers.—

(1) The State Election Commission may appoint one or more Assistant Returning Officers who shall be officers of the Government or of the local authorities to assist any Returning Officer in the performance of his functions.
(2) Every Assistant Returning Officer shall, subject to the control of the Returning Officer, be competent to perform all or any of the functions of the Returning Officer: Provided that no Assistant Returning Officer shall perform any of the functions of the Returning Officer relating to the scrutiny of nominations unless the Returning Officer is unavoidably prevented from performing the said function.
I8A.Substituted for "or section 91 " by Act II of 1999, w.e.f. 2-10-1995.
19. Proviso added by Act 14 of 1999, w.e.f. 24-3-1999.
20. Substituted for the words by Act 14 of 1999, w.e.f. 24-3-1999.
21. Substituted for the words "Every petition referred to" by Act 14 of 1999, w.e.f. 24-3-1999,
22. Section 96A inserted by Act 14 of 1999, w.e.f. 24-3-1999.
22. Substituted for "a Returning Officer" by Act 14 of 1999, w.e.f. 24-3-1999.
99. Returning Officer to include Assistant Returning Officers performing the functions of the Returning Officer.—References in this Act to the Returning Officer shall,  unless the context otherwise requires, be deemed to include an Assistant Returning Officer performing any function which he is authorised to perform under sub-section (2) of section 98.
100. General duty of the Returning Officer.— It shall be the general duty of the Returning Officer at any election to do all such acts and things as may be necessary for effectively conducting the election in the manner provided by this Act and the rules or orders made thereunder.
101. Provision of polling stations.— The District Election Officer shall, with the previous approval of the State Election Commission, provide sufficient number of polling stations for every Municipality within the area of his jurisdiction, and shall publish in such manner as the State Election Commission may direct, a list showing the polling stations so provided and the polling areas or group of voters for which they have respectively been provided.
102. Appointment of Presiding Officers for polling stations.—

(1) The District Election Officer shall appoint a Presiding Officer for each polling station and such Polling Officer or officers as he thinks necessary, 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 in relation to election:
Provided that if a Polling Officer is absent from the polling station, the Presiding Officer may appoint any person who is present at the polling station other than a person who has been employed by or on behalf of, or has been otherwise working for, a candidate in or in relation to the election, to be the Polling Officer during the absence of the former officer, and inform the District Election Officer accordingly:
Provided further that nothing in this sub-section shall prevent the District Election Officer from appointing the same person to be Presiding Officer for more than one polling station in the same premises.
(2) A Polling Officer shall, if so directed by the Presiding Officer, perform all or any of the functions of a Presiding Officer under this Act or any rules or orders made thereunder.
(3) If the Presiding Officer, owing to illness or other unavoidable cause, is obliged to absent himself from the polling station, his functions shall be performed by such Polling Officer as has been previously authorised by the District Election Officer to perform such functions during any such absence.
(4) References in this Act to the Presiding Officer shall, unless the context otherwise requires, be deemed to include any person performing any function which he is authorised to perform under sub-section (2) or sub-section (3), as the case may be.
103. General duty of the Presiding Officer.— It shall be the general duty of the Presiding Officer at a polling station to keep order thereat and to see that the poll is fairly taken.
104. Duty of a Polling Officer.— It shall be the duty of the Polling Officer at a polling station to assist the Presiding Officer for such station in the performance of his functions.
24[104A. The Returning Officer, Presiding Officer etc. be deemed to be on deputation to the Election Commission.— The Returning Officer, Assistant Returning Officer, Presiding Officer, Polling Officer and any other officer, Police Officer and Election observer designated for the time being to conduct a general election or bye-election under the provisions of this Act shall be deemed to be on deputation to the State Election Commission for the period from the date of notification for such election to the date of declaration of the results of such election accordingly such officers shall be subject to the control, supervision and command of the State Election Commission during that period.]