Section 30(1)(a) in Tamil Nadu Local Bodies (Election of Members to the District Planning Committee) Rules, 1999
(a)any polling material used at a polling station or at a place appointed for counting of votes is unlawfully taken out of the custody of the Presiding Officer or the Returning Officer or is accidentally or intentionally destroyed, or lost or is damaged or tampered with to such an extent that the result of the poll at that polling station cannot be ascertained; or