Appointment of Returning Officers, Assistant Returning Officers and such other Officers required to conduct the elections. -
1. The SCEA or the officer authorized in this behalf shall appoint the Returning Officer and may also appoint one or more persons to be called as the Assistant Returning Officer to assist the Returning Officer.
2. Every Assistant Returning Officer, shall, subject to the control of the Returning Officer and general control of SCEA, 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 which relate to the scrutiny of nominations unless the Returning Officer is unavoidably prevented from performing the said function :
  Provided further that, the SCEA may change Returning Officer, if required.

Appointment of an Observer. - The SCEA may nominate an observer who shall be an officer the of Government to watch the conduct of elections of a co-operative society and to perform such other functions may be entrusted to him by the SCEA.

General duty of 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 effectually conducting the election in the manner provided in these rules and bye-laws made by the society or societies.

Polling stations. -The Returning Officer shall, if necessary, provide sufficient number of polling stations for any constituency for which election is to be held and shall publish on the notice board of the society and in such other manner as he deems fit, a list showing the polling stations so provided and the polling areas for which they have respectively been provided.

Appointment of Presiding Officers and Polling Officers. -
1. The Returning Officer shall appoint a Presiding Officer for each polling station and such polling Officer or Officers as he thinks necessary, but shall not appoint any person who has been employed by the concerned society or on behalf of, or has been otherwise working for a candidate in or about the 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 the concerned society or on behalf of, or who has been otherwise working for a candidate in or about the election, to be the Polling Officer during the absence of such officer, and shall inform the Returning Officer accordingly.
2. A Polling Officer shall, if so directed by the Presiding Officer, perform all or any of the functions of a Presiding Officer under the Act or these rules and bye-laws made there under.
3. If the Presiding Officer, owing to illness or otherwise or due to unavoidable cause, is absent from the polling station, his functions shall be performed by such Polling Officer as has been previously authorized by the Presiding Officer, to perform such functions during his absence.

General duty of Presiding Officer and Polling Officer. -
1. It shall be the general duty of the Presiding Officer at a polling station to keep law and order and to see that the poll is taken fairly.
2. 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.
3. The Returning Officer, Assistant Returning Officer, Presiding Officer, Polling Officer, and other persons appointed for any of the purposes of these rules shall work under the general guidance, superintendence and control the SCEA or the officer authorized by it in this behalf.

Maharashtra Co-operative Societies (Election to Committee) Rules, 2014.

Chapter E4 : Administrative Machinery for The Conduct of Elections