Section 28 of the Representation of the People Act, 1951 – Duties of a polling officer

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Section 28: Duties of a polling officer

It shall be the duty of the polling officers at a polling station to assist the presiding officer for such station in the performance of his functions.

(2) Any sum required to be deposited under sub-section (1) shall not be deemed to have been deposited under that sub-section unless at the time of delivery of the nomination paper the candidate has either deposited or caused to be deposited that sum with the returning officer in cash or enclosed with the nomination paper a receipt showing that the said sum has been deposited by him or on his behalf in the Reserve Bank of India or in a Government Treasury.

Source: official text of The Representation of the People Act, 1951 as published on India Code (PDF). All sections of the Representation of the People Act, 1951.