Section 44(2) in Assam Panchayat (Constitution) Rules, 1995
(2)On the date, hours and place fixed under sub-rule (1), the officers so authorised by the Deputy Commissioner or the Sub-Divisional Officer or as the case may be, shall take up counting of votes in respect of the election as assigned to each of them. Each such officer shall collect the ballot box or boxes of the particular election in order of the serial-number of the polling station one by one and satisfy himself in the presence of the candidates or their Agents, if any, duly appointed by the candidate for this purpose, that the seal affixed to such ballot box is intact. He shall then open the ballot boxes, take out the ballot papers, sort them out against each candidate and count the same in presence of the candidate or their Agents, if any.
