Section 48(2) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(2)Whenever a poll is adjourned under sub-rule (1), the Returning Officer shall immediately report the circumstances to the Commissioner or who shall as soon as may be practicable, publish under rule 10, the day to be notified by the Government under section 15 of the Act on which poll shall recommence and the hours during which, the poll shall be taken. The Returning Officer shall not count the votes at such election until such adjourned poll shall have been completed.
