Section 61(1) in The Corporation of the City of Panaji (Election) Rules, 2004
(1)On expiry of a period of 60 days from the date of publication of the result of the election or where an application challenging the validity of an election has been made, on expiry of a period of 60 days from the date of decision on such application, whichever is later, the State Election Commissioner shall destroy the ballot papers, subject to any direction to the contrary given by the Government or by a competent Court in case any election petition is pending before any Court.
