Section 32(1) in Andhra Pradesh Municipal Corporations (Conduct of Election of Members, Election Expenses and Election Petitions) Rules, 2005
(1)If at any election, a ballot box is unlawfully taken out of the custody of the Returning Officer or the Presiding Officer and is in any way damaged or tampered with or is either accidentally or intentionally destroyed or lost, the procedure prescribed in section 59 of the Act shall be followed.
