Section 40(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)Where a paper seal is used in an election for securing a ballot box, the Presiding Officer shall affix his own signature on the reverse side of the paper seal and obtain thereon the signatures of such of the polling agents present as are desirous of affixing the same.
