(1)If, at any time before the counting of votes is completed any ballot paper used at a polling station or at a place fixed for the poll is unlawfully taken out of the custody of the Returning Officer or is accidently or intentionally destroyed or lost or is damaged or tampered with, to such an extent that the result of the poll at the polling station or place cannot be ascertained, the Returning Officer shall forthwith report the matter to the State Election Commission.
