(1)The returning officer shall-(a)[ first deal with the covers containing the postal ballot papers, if any, in the manner provided in sub-rules (2) to (7) of rule 54-A; [ Substituted by S.O. 3662, dated 12.10.1964.](b)then open the ballot boxes, take out from each box and count the ballot papers contained therein, and record their number in a statement;](c)scrutinise the ballot papers taken out of the ballot boxes as well as the postal ballot papers taken out from the covers; and(d)separate the ballot papers which he deems valid from those which he rejects endorsing on each of the latter the word "Rejected" and the ground of rejection.
