Section 61(2)(b) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(b)if satisfied that the result of a fresh poll at that polling station will not, in any way, affect the result of the election or that the error or irregularity in procedure is not material, issue such directions to the Returning Officer as he may deem proper for further conduct and completion of the election.