Section 55(1) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(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 a polling station, the Returning Officer shall, forthwith, report the matter to the State Election Commission, State Election Officer and the District Election Officer.
