Section 12A(3) in The M.P. Nagarpalika Nirvachan Niyam, 1994
(3)Where an Observer has directed the Returning Officer under sub-rule (2) to slop counting of votes or not to declare the result, the Observer shall forthwith report the matter to the Commission and thereupon the Commission shall, after taking all material circumstances into consideration issue appropriate directions under Rule 62.Explanation. - The expression 'booth capturing' shall have the meaning assigned to it in Section 14-D of the Madhya Pradesh Local Authorities (Electoral Offences) Act, 1964.]