law: Part II
  Conduct of Presidential and Vice-Presidential Elections
  3. Returning Officer and his assistants.-
  (1) For the purposes of each election the Election Commission shall, in consultation with the Central Government, appoint a Returning Officer who shall have his office in New Delhi and may also appoint one or more Assistant Returning Officers.
  (2) Subject to rules made under this Act, every Assistant Returning Officer shall be competent to perform all or any of the functions of the Returning Officer.