Section 108ZB(2) in Jammu and Kashmir Panchayati Raj Rules, 1996
(2)If a person representing himself to be a particular voter named in the electoral roll applies for a ballot paper after another person has voted as such voter, he shall, after duly answering such questions as the Presiding Officer may ask, be entitled to vote through a tendered ballot paper. A tendered ballot paper shall be the same as the other ballot papers used at the polling station except that : -(a)such tendered ballot paper shall be serially the last in the bundle of ballot papers ;(b)such tendered ballot paper and its counterfoil shall be enclosed on the back with the words "Tendered Ballot Paper" by the Presiding Officer in his hand and signed by him ;(c)the elector after marking a tendered ballot paper in the voting compartment and folding it shall hand over the same to the Presiding Officer instead of putting in the ballot box ; and(d)the Presiding Officer shall then endorse the name of the elector and his serial number in the electoral roll and place the ballot paper in a separate cover.