Section 27(iii) in The Bar Council of Uttar Pradesh Election Rules, 1992
(iii)Where there are more surpluses than one to distribute and two or more surpluses are equal regard shall be had to the original votes of each candidate, and the candidate fo whom more original votes are recorded shall have his surplus first distributed and if the value of the original votes is equal, the Returning Officer shall decide by lot which candidate shall have his surplus first distributed.
