Section 57(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)If, at any election, -(a)any ballot box used at a polling station or at a place appointed for counting of votes is unlawfully taken out of the custody of the Presiding Officer or the Returning Officer, or is accidentally or intentionally destroyed, or lost, or is damaged or tampered with to such an extent that the result of the poll at that polling station cannot be ascertained; or(b)any such error or irregularity in procedure as is likely to vitiate the poll is committed at the polling station, the Returning Officer shall forthwith report the matter to District Election Officer and the State Election Commission.
