Kerala argues the SIR is unnecessary and poorly timed, while the IUML says the revision is arbitrary, risks voter exclusion, and places excessive pressure on Booth Level Officers.
Both petitions contend there is no constitutional or statutory need to conduct the SIR alongside local polls and that deferring it would not cause any prejudice.
The IUML also flagged the recent death of a Booth Level Officer, alleging severe work pressure from the SIR exercise.

