The definition of a "Presiding Officer" in an Elections Act is designed to ensure clarity and continuity in the management of polling stations. A Presiding Officer is the chief authority at a polling station, responsible for maintaining order, ensuring fair voting, and overseeing the entire process. However, operational realities necessitate a flexible definition.
Therefore, Both A & B is the correct answer. The definition typically includes the individual specifically appointed as the Presiding Officer for a polling station (Option A). Crucially, it also extends to an Assistant Presiding Officer who is performing the functions of the Presiding Officer (Option B). This provision is vital for situations where the appointed Presiding Officer might be absent, incapacitated, or needs to delegate duties. It ensures that the polling process can continue legally and without interruption, with the Assistant Presiding Officer assuming full authority and responsibility when acting in that capacity.