Section 68(2)(b) in The Orissa Municipal Corporation (Division of City into Wards, Reservation of Seats, and Conduct of Election) Rules, 2003
(b)The ballot box or boxes and all envelopes which may have been received under rule 51 for a particular ward shall be opened one after another. The [Returning Officer] [Substituted vide O.G.E. No. 1404 dated 12.9.2003.] shall take out the ballot papers therefrom and count them in order of the serial number of names of candidates appearing in the ballot paper;