28. By Article 243-K (1) of the Constitution, the superintendence, direction and the control of preparation of electoral roll for and the conduct of elections to the Panchayats shall be vested in a State Election Commission, consisting of a State Election Commissioner to be appointed by the Government. The nature of jurisdiction and the extent of power conferred on the State Election Commissioner in respect of elections to the Panchayats are in pari-materia with the power conferred, under clause (1) of Article 324, on the Election Commission in respect of elections to Parliament, Legislature of every State and election to the office of the President and Vice President of India. Section 200 of the Act also speaks of superintendence, direction and control of the State Election Commissioner in respect of the preparation of electoral rolls and conduct of elections to the Panchayat Raj Institutions. Section 201 says that all elections to the Panchayat Raj Institutions shall be held under the provisions and control of the State Election Commission and for this purpose, it shall have power to give such directions as it may deem necessary to the Commissioner, District Collector or any officer or servant of the Government and the Panchayat Raj Institutions so as to ensure efficient conduct of the elections under this Act. Section 233, in emphatic terms, lays down that no election held under the Act shall be called in question except by an election petition presented to such authority and in accordance with such rules as may be made in this behalf”. Rule 13 (2) of the Rules, already extracted supra, enjoins the Presiding Officer to declare the result if there was only one candidate duly proposed. If there is more than one candidate, he is required, by sub rule (4), to record the number of votes polled for each of such candidates ascertained by show of hands. He shall announce the number of votes secured by each candidate and shall declare the candidate who secures the highest number of votes, as elected. By Rule 14, the Presiding Officer is required to prepare a record of the proceedings and shall publish on the notice board, a notice signed by him stating the name of the person elected and submit