Section 46(9) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(9)(i)After the voter has recorded his vote and made his declaration under sub-rule (7), shall return the Ballot paper and declaration to the Returning Officer in accordance with the instructions communicated to him in Form No. 22 so as to reach the Returning Officer before the close of the poll of the Panchayat or Zilla Panchayat.(ii)If any cover containing the postal Ballot paper is received by the Returning Officer after the expiry of the time fixed under sub-rule (9) (i), he shall note thereon the date and time of its receipt and shall keep all such covers together in a separate packet.(iii)The Returning Officer shall keep in safe custody untill the commencement of the counting of votes all covers containing postal Ballot papers received by him.
