Section 48(7) in Assam Panchayat (Constitution) Rules, 1995
(7)Immediately after the voting is over, the Officer as under sub-rule (1), shall open the ballot boxes one by one, take out the ballot papers there from count them and record the number thereof in a statement. A ballot paper shall be invalid on the grounds as under clauses (a), (b) and (c), (d) and (e) of sub-rule (7) of the Rule 46 of these rules.
