Section 65(1) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(1)On the expiry of two months from the date of publication of the result of the election or whether an application challenging the validity of an election has been made, on the expiry of two months from the date of the decision on such application whichever is later, the Commissioner shall destroy the Ballot papers.
