Section 54(2)(v) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(v)After each ballot box is opened for counting, clearly valid voting papers shall be separated from invalid and doubtful voting papers. The invalid and doubtful voting papers shall be submitted to the Returning Officer for his decision. The valid voting papers shall thereafter be taken for counting and the votes recorded in favour of each candidate shall be counted with the aid of person appointed to assist in the counting of votes.