Section 98 in Tamil Nadu Panchayats (Elections) Rules, 1995
98. Packing and sealing of ballot papers and other records.
(1)The Returning Officer shall, then, make up the ballot papers into a packet, seal up the packet and note thereon a description of its contents, the election to which it relates and the date thereof.(2)These packets shall not be opened and their contents shall not be inspected or produced except under the order of an Election Commission or other competent Court.(3)The packet shall be retained in safe custody in the office of the Panchayat Union in which the Panchayat is situated for a year and shall, then, unless otherwise directed by the orders of an election or other competent Court, be destroyed.
