Section 83(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(1)The Returning Officer shall first deal with the postal ballot papers received by him within the time prescribed therefor, as specified below:-(a)No outer cover referred to in rule 50 received by the Returning Officer after the expiry of the time fixed in that behalf shall be opened and no vote contained in any such cover shall be counted.(b)The outer covers shall be opened one after another and the election duty certificates and declarations under rule 50 contained therein shall be collected together, counted and sealed in a separate packet.(c)The envelops containing the marked ballot papers shall then be opened one after another and the votes counted. If the declaration is not found or has not been duly signed or is otherwise substantially defective, that envelop shall not be opened and after making an appropriate endorsement thereon, the Returning Officer shall reject the ballot paper contained therein.
