Section 43(5) in Assam Panchayat (Constitution) Rules, 1995
(5)The Presiding Officer shall immediately after preparation of the ballot boxes under sub-rule (1) and (2) and sealed packets under sub-rule (3) and the list under sub-rule (4) shall deliver the same to the Deputy Commissioner or the Sub-Divisional Officer, as the case may be, or any other Officer authorised by him in this behalf, at such place as may be directed by him.
