Section 44(4) in Assam Panchayat (Constitution) Rules, 1995
(4)Before rejecting a ballot paper under sub-rule (3), the Officer authorised by the Deputy Commissioner or the Sub-Divisional Officer as the case may be, shall allow such of the candidates or their Agents as may be present, to inspect such ballot paper but shall not allow them to handle it or any other ballot paper. He shall endorse the letter 'R' on every ballot paper rejected by him.
