Section 14(1) in The U.P. Antarim Zila Parishad (Election of Representatives of Gaon Sabhas) Rules, 1961
(1)The Returning Officer shall, after reporting the result under sub-rule (4) of rule 12, forward the sealed envelops and covers referred to in the preceding rules and also the records, referred to in sub-rule (3) of rule 11, the return of election prepared under sub-rule (4) of rule 12, and the statement of account prepared under sub-rule (5) of that rule, each placed in a separate scaled envelope to the District Magistrate. Each envelope or cover shall have written over it specificaton of the contents thereof.
