Section 19A(2) in The Chhattisgarh Panchayat Nirvachan Niyam, 1995
(2)The Observer nominated under sub-rule (1) shall have the power to direct the Returning Officer for any Panchayat for which he has been nominated, to stop the counting of votes at any time before the declaration of the result or not to declare the result if in the opinion of the Observer 'booth capturing' has taken place at any polling station of that Panchayat or at the place fixed for counting of votes or any ballot papers used at a polling station are unlawfully taken out of the custody of the Returning Officer accidentally or intentionally destroyed or lost or damaged or tampered with to such an extent that the result of the poll at that polling station cannot be ascertained.