Section 230(1)(a) in Telangana Panchayat Raj Act, 2018
(a)any ballot boxes or Electronic Voting Machines used at a polling station is unlawfully taken out of the custody of the Presiding Officer or the Returning Officer or is accidentally or intentionally destroyed or lost or is damaged or tampered with, to such an extent, that the result of the poll at that polling station cannot be ascertained; or