Section 47 in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
47. Sealing of Ballot Boxes, etc. after Poll.
(1)As soon as practicable after the closing of the poll, the Presiding Officers shall close the slit of the ballot box and where the box does not contain any mechanical device for closing the slit, he shall seal up the slit and also allow any polling agent or candidate present to affix his seal.(2)The ballot box shall thereafter be sealed and secured.(3)The Presiding Officer shall then make up into separate packets:-(1)Unused voting papers;(2)Tendered voting papers;(3)Spoiled or returned cancelled voting papers;(4)Marked copy of the voter's list;(5)Tendered voter's list;(6)List of challenged votes;(7)Unused paper seals.He shall seal with his own seal and the seal of any candidate or his agent who may desire to affix his seal, all the packets prepared under this rule.(4)The ballot box and the packets shall be forwarded by the Presiding Officer to the Returning Officer or any other person appointed by the Returning Officer to take charge of them till the votes are counted. He shall also forward with them a Ballot paper account prepared in Form No. 9 appended to these rules and enclose it in a separate sealed cover with the words "Ballot Paper Account" subscribed thereon.(5)He shall also forward a statement showing the number of paper seals entrusted to him and accounting them under the following heads:-(i)paper seals entrusted;(ii)paper seals used;(iii)paper seals spoiled or damaged;(iv)paper seals unused.
