Section 78(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The Presiding Officer shall then deliver or cause to be delivered to the Returning Officer at such place as the Returning Officer may direct,-(a)the voting machine;(b)the account of votes recorded in Form 23;(c)the sealed packets referred to in rule 77; and(d)all other papers used at the poll.
