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New Delhi: The Election Commission (EC) has appointed 110 IRS officers of the Income Tax department as expenditure observers for the forthcoming Assembly polls in Maharashtra and Haryana, officials said on Thursday. The observers will be tasked with checking the use of black money and other illegal inducements during the election process in these two states. These officials have been called for their first briefing by the central poll-panel on September 23 here. The EC has asked the Central Board of Direct Taxes (CBDT) to relieve the officers from their charge so that they can be put on poll duty, the official said. The CBDT is the policy-making body for the tax department. These officers of the Indian Revenue Service (IRS) will be deployed in various Assembly constituencies of the two states as part of the EC’s overall mechanism to ensure a level-playing field for the candidates and voters, the officer said. The EC has also directed the CBDT to ensure that its investigation wings in these poll-bound states, adjoining states and that in Delhi be prepared to deploy extra measures to check physical and electronic movement of suspected funds.