Section 61(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)The Returning Officer shall first deal with the postal ballot papers forwarded to him under rule 52 as specified below: -(a)No cover referred to in rule 52 received by the Returning Officer, after the expiry of the time fixed in that behalf, shall be opened and no vote contained in any such cover shall be counted.(b)The outer covers shall be opened one after another and the election duty certificates and declaration under rule 52 contained therein shall be collected together, counted and sealed in a separate packet.(c)The inner covers containing the marked ballot papers shall, then, be opened one after another and the votes counted. If the declaration is not found or has not been duly signed or is otherwise substantially defective, that inner cover shall not be opened and after making an appropriate endorsement thereon, the Returning Officer shall reject the ballot paper contained therein.
