Section 17B(5) in Nagpur rules Relating to the Election of Councillors
(5)The Returning Officer shall verify the voting papers account given by each polling officer under rule 16 by comparing the number of voting papers recorded by him as aforesaid and the unused voting papers in his possession and the tendered votes list and shall reseal each sealed packet after examination and record on each packet the description of its contents and the date of election lo which it refers.