Gopal S: Non-obstante permits over-riding but not with regard to preparation [of rolls]. Rules say nothing about...

J Bagchi: Preparation and summary revisions are qualified by the word 'prescribed manner. Sub-section 3 overrides sub-section 2, in respect of time and place. It's upto ECI 'where' it's going to do. 'In manner which it deems fit' hints at timing (when it will do)...totally in ECI domain how, when they will do special revision. We would like your point on the word 'prescribed'. When the primary legislation says 'in such manner as deemed it' but the subordinate legislation does not..., will it give a residual discretion to ECI to dovetail the procedure not completely in ignorance of rules but some more additives than what the rules prescribe to deal with peculiar requirement of a special revision?