Section 26(3) in The Orissa Municipal Corporation (Division of City into Wards, Reservation of Seats, and Conduct of Election) Rules, 2003
(3)If a candidate by whom or on whose behalf the deposit referred to in Sub-rule (1) has been made is not elected and the number of votes polled by him is less than ten percent of the votes polled, the deposit shall be forfeited to the Corporation.Explanation :- For the purpose of this Sub-rule (3) the number of votes polled shall be deemed to be the number of ballot paper other than spoiled ballot papers, counted.
