Section 81(e) in The Bihar Municipal Election Rules, 2007
(e)As each ballot box is opened for counting, the mark or marks made on the box or in any of its component parts or attachments Shall be checked. Thereafter the ballot papers shall be taken out from the box and arranged in convenient bundles and counted with the aid of persons appointed to assist in the counting of votes. An account of the Ballot Paper found in each box shall be recorded in a statement in Form 24(a).
