Section 58(2)(b) in The Orissa Municipal Delimitation of Wards, Reservation of Seats and Conduct of Election Rules, 1994
(b)The ballot box or boxes and all envelopes which may have been received under Rule 52 for a particular ward shall be opened one after another. The Election Officer shall take out the ballot papers there from and count them in order of the serial number of names of candidates appearing in the ballot paper.