Section 40(6) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(6)The Presiding Officer shall, immediately before the commencement of the poll, show ballot box empty to such contesting candidates, election agents, polling agents and other authorised persons as are present and shall then lock it up and place his seal upon it. The ballot box shall then be closed. sealed and secured and placed in full view of the Presiding Officer and the polling agents. The Presiding Officer shall also sign the declaration in Form 12 and also obtain the signatures of such of the polling agents w ho are present and are willing to affix their signatures. He shall repeat this process as and when another ballot box is prepared for use. At the end of the poll, a further declaration in Part II of Form 12 shall be recorded in the same manner.
