Section 54(4) in Andhra Pradesh Municipal Councils/Nagar Panchayats (Conduct of Election) Rules, 1965
(4)If any ballot box is found by the Election Officer to have been tampered or interfered with or destroyed or lost, or if at any time, before counting of votes is completed and ballot papers used at a polling station or at a place fixed for the poll are unlawfully taken out of the custody of the Election Officer or are accidentally or intentionally destroyed or lost or are damaged or tampeted with to such an extent that the result of the poll at that polling station or place cannot be ascertained the Election Officer shall postpone the counting of votes and shall follow the procedure laid down in Rule 51. After the fresh poll under that rule has been completed, he shall recommence the counting on the date and the time and place appointed by him in this behalf, of which notice has been previously given to the candidates and their counting agents.
