Section 68(3)(b) in The Rajasthan Waqf Board (Election of Members) Rules, 1999
(b)examine all the ballot papers in his parcels and sub parcels, arrange the unexhausted papers in sub parcels, according to the next available preferences recorded thereon for the continuing candidates, count the number of papers in each such sub-parcel and credit it to the candidate for whom such preference is recorded, transfer the sub-parcel of all the exhausted papers; and