The Election Commission of India is vested with the responsibility of conducting elections to House of People and State Legislative Assemblies whereas the State Election Commission with the conduct of elections to Rural and Urban Local Bodies in the State.
Article 243K of The Constitution Of India provides for the State Election Commission.The superintendence, direction and control of the preparation of electoral rolls for, and the conduct of, all elections to the Panchayats shall be vested in a State Election Commission consisting of a State Election Commissioner to be appointed by the Governor.
The State Election Commissioner shall not be removed from his office except in like manner and on the like ground as a Judge of a High Court and the conditions of service of the State Election Commissioner shall not be varied to his disadvantage after his appointment.
The Legislature of a State may, by law, make provision with respect to all matters relating to, or in connection with, elections to the Panchayats.
In three tier Panchayati Raj Institution direct elections are held to the offices of Ward Member, Sarapanch, Panchayat Samiti Member and Zilla Parishad Member. Indirect elections are held to the offices of Naib Sarpanch of Panchayat, Chairman, Vice-Chairman of Panchayat Samiti and President, Vice-President for Zilla Parishad.
The functioning of the Panchayat Raj Bodis is governed by the two separate acts, one for Gram Panchayat and the other for the Kshetra Panchayats and Zila Panchayats. According to section 12BB of the U.P. Panchayat Raj Act 1947 (As adopted & Amended in Uttarakhand), the superintendence, direction and control of the conduct of the election to the office of Pradhan, Up-Pradhan and a Member of a Gram Panchayat are vested in the State Election Commission. Under Section 12 BC, subject to the supervision and control of the State Election Commission, the District Magistrate supervises the conduct of all elections of the Pradhan, Up-Pradhan and a Member of a Gram Panchayats in the district. Similarly, according to section 246-B(2) of the U.P. Kshetra Panchayats and Zila Panchayats adhiniyam, 1961(As adopted & Amended in Uttarakhand), the superintendence, direction and control to conduct the election to the office of a Adhyaksh, Upadhyaksh and a Member of Zila Panchayat and of a Pramukh, Up-Pramukh and a Member of Kshetra Panchayats vests in the State Election Commission.
Urban local bodies in the State are governed by two separate Acts, one governing the municipalities including Nagar Panchayats and the other for Municipal Corporations. According to Section 13-B of the U.P.Municipalities Act, 1916 (As adopted & Amended in Uttarakhand) and section 45 of the U.P.Municipal Corporation Adhiniyam 1959(As adopted & Amended in Uttarakhand), the superintendence, direction and control of the conduct of the election to the Municipalities and elections of the Nagar Pramukh, Up-nagar Pramukh and Sabhasad of the Corporation vest in the State Election Commission.
Further Reading: http://sec.uk.gov.in