Section 90(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The Returning Officer shall, after declaring the results, retain in his custody or cause to be deposited in the custody of the officer as may be specified by the State Election Commission, the packets of ballot papers, whether counted, rejected, cancelled or unused, the sealed packets containing the declarations under sub-rule (2) of rule 50 and the marked copy of the electoral roll. These packets shall not be opened and their contents shall not be inspected or produced except under the orders of a competent Court.
