Section 70
Step-by-step recording of pollSubject to the provisions of this Act, the Commission shall issue and publish in the Federal Government Gazette, guidelines for the elections which shall make provisions, among other things, for the step-by-step recording of the poll in the electoral forms as may be prescribed beginning from the polling unit to the last collation centre for the ward or constituency where the result of the election shall be declared.
INEC is empowered to make guidelines for each election as it deems fit. The Guidelines provide a detailed procedure for results management using prescribed forms. INEC typically issues guidelines before General Elections and has issued Guidelines for the 2023 elections reflecting the amendments in the 2022 Electoral Act.
CPC VS. INEC (2011)18 NWLR(PR.1279)493 AT 542 PARAS G-H per Adekeye. JSC, thus:
“By force of Law, the Independent National Electoral Commission has the duty of conducting
elections. Besides the Constitutional provisions, it is guided by the Electoral Act, 2010
(as
amended) and the Election Guidelines and Manual issued for its officials in accordance with
the
Act. These documents embody all steps to comply with in the conduct of a free, fair and
hitch
free election”
