Section 108P(1) in Jammu and Kashmir Panchayati Raj Rules, 1996
(1)If in any constituency a poll becomes necessary, the Returning Officer shall simultaneously with the preparation of the list of contesting candidates consider the choice in respect of symbols indicated by the contesting candidates in their nomination papers and shall subject to any general or special direction issued in this behalf by the Election Authority, -(a)allot a separate symbol to each contesting candidate in conformity, as far as practicable, with his choice ; and(b)if more than one contesting candidate have indicated their preference for the same symbol, decide by a lot to which candidate such symbol will be allotted.