Section 108ZN(22) in Jammu and Kashmir Panchayati Raj Rules, 1996
(22)(a)The Presiding Officer shall make up into separate packets the counted and rejected ballot papers relating to each election, seal such packets and note thereon a description of its contents, the election to which it relates and the date thereof. The packets so sealed shall not be opened and their contents shall not be inspected or produced except under the orders of the competent court.(b)The packets shall remain in safe custody of the Election Authority for one year and shall thereafter be destroyed unless otherwise directed by a competent court or pending legal proceedings.
