Section 24 in Tamil Nadu Local Bodies (Election of Members to the District Planning Committee) Rules, 1999
24. Spoilt and returned ballot papers.
(1)A voter who has inadvertently dealt with his ballot paper in such a manner that it cannot be used as a valid ballot paper, may return it to the Presiding Officer, who, if satisfied of the inadvertence, may issue another ballot paper and the ballot paper so returned shall be marked "Spoilt-Returned" and mentioned in the diary.(2)If a voter after obtaining a ballot paper decides not to use it, he shall return it to the Presiding Officer and the ballot paper so returned shall be marked "Retuned-Cancelled" by the Presiding Officer.(3)If a voter to whom a ballot paper has been issued, refuses, after warning given by the Presiding Officer, to observe the procedure as laid down in rule 23, the ballet paper issued to him shall, whether he has recorded his vote thereon or not, be taken back from him by the Presiding Officer. After the ballot paper has been taken back, the Presiding Officer shall record on its back the words "Cancelled - Voting procedure violated".(4)All such ballot papers specified in sub-rules (1), (2) and (3) shall be signed by the Presiding Officer below those words and kept in separate covers.
