Section 46(9)(ii) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(ii)If any cover containing the postal Ballot paper is received by the Returning Officer after the expiry of the time fixed under sub-rule (9) (i), he shall note thereon the date and time of its receipt and shall keep all such covers together in a separate packet.