23. All ¹[elections of Mayor and Commissioners ²[* * *]] shall be organised, held and conducted by the Election Commission in accordance with the rules, and such rules may provide for all or any of the following matters, namely:- (a) the appointment of returning officers, assistant returning officers, presiding officers and polling officers for the conduct of elections and powers and duties of such officers; (b) the nomination of candidates, objections to nominations and scrutiny of nominations; (c) the deposits to be made by candidates and the circumstances under which such deposits may be refunded to candidates or forfeited to the Corporation; (d) the withdrawal of candidatures; (e) the appointment of agents of candidates; (f) the procedure in contested and uncontested elections; (g) the date, time and place for poll and other matters relating to the conduct of elections; (h) the manner in which votes are to be given; (i) the scrutiny and counting of votes, the declaration of the results and procedure to be followed in case of equality of votes; (j) the custody and disposal of ballot papers and other papers relating to elections; (k) the circumstances under which polls may be suspended and fresh polls may be held; (l) the election expenses; (m) the corrupt or illegal practices and other election offences and penalties therefore; (n) the election disputes and the submission, trial and disposal of election petitions; and (o) any other matter connected with or incidental to elections.