Section 20(4)(a) in The Bar Council of Uttar Pradesh (Constitution and Conduct of Business) Rules, 1963
(a)If the surplus of any candidate to be transferred arises on the original votes only, the Returning Officer shall examine all the papers in the poll belonging to that candidate, divide the unexhausted papers into sub-parcels according to the next preferences recorded thereon and make a separate sub-parcel of the exhausted papers.