Section 61(7) in Tamil Nadu Panchayats (Elections) Rules, 1995
(7)The Returning Officer shall allow the candidates and their agents reasonable opportunities to inspect, without handling, all ballot papers which in his opinion are liable to be rejected under rule 63. He shall endorse on every ballot paper which he rejects, the letter "R" and the ground of rejection in abbreviated form either in his own handwriting or by means of a rubber stamp and shall initial such endorsement.
