Section 53(4) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(4)If the said declaration is not found or has not been duly signed and attested, or is otherwise substantially defective, or if the serial number of the Ballot paper as entered in it differs from the serial number endorsed on the cover in Form No. 20, that cover shall not be opened, and after making an appropriate endorsement thereon, the Returning Officer shall reject the Ballot paper therein contained.
