Section 68(3)(a) in The Orissa Municipal Corporation (Division of City into Wards, Reservation of Seats, and Conduct of Election) Rules, 2003
(a)The [Returning Officer] [Substituted vide O.G.E. No. 1404 dated 12.9.2003.] shall allow the candidates and their agents to inspect without handling all ballot papers which is rejected. If any candidate or agent present questions the correctness of the rejection he shall also record on the ballot paper the grounds for the rejection.