Electoral Registration Officer

(1) An Electoral Registration Officer shall prepare and renew the voters list with respect to each ward of a Corporation, in such manner as may be prescribed and he shall be an officer of the Government or a local authority designated or nominated as such by the State Election Commission in consultation with the Government. (2) The Electoral Registration Officer may, subject to such restriction as may be prescribed, depute competent teachers including those of aided schools or Government employees or employees of local authorities, to prepare and revise the voters list of the wards. (3) The State Election Commission may designate one or more persons as Assistant Electoral Registration Officers to assist the Electoral Registration Officer in the discharge of his functions. (4) Each Assistant Electoral Registration Officer shall, subject to the control of the Electoral Registration Officer, be competent to discharge all or any of the functions of the Electoral Registration Officer. In the Principal Act, in section 172, for sub-sections (2) and (3), the following shall be substituted, namely:- “(2) Any person against whom a demand for payment of tax has been issued, may challenge such demand before the prescribed authority in accordance with such rules as may be prescribed. (3) If the person fails to pay tax within the time period provided for under sub-section (1) and sub-section (2), the prescribed authority may order the recovery of the tax by the Corporation as an arrears of land revenue in a manner and procedure prescribed for recovery of property tax including distraint of moveable properties, attachment of bank accounts and immovable properties and distress sale of the immovable properties under this Act."