Section 105(6) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(6)Counting of votes. - (i) The Returning Officer shall count votes then and there and shall declare the candidate having secured the largest number of votes to be duly elected.(ii)In case of equal number of votes being given in favour of two or more candidates selection shall be made by lot in such manner as the Returning Officer may deem fit.(iii)Announcement of results. - The Returning Officer shall prepare the results of the election in Form 42 and announce the same in the manner prescribed in Chapter II.(iv)The Returning Officer shall report the results to the Election Authority.
