Section 19(11) in The Punjab Agricultural Produce Markets (Election to Market Committees), Rules 1961
(11)The Retuning Officer shall as soon as practicable in the presence of such contesting candidates as desire to be present open the ballot boxes and count the ballot papers with the aid of persons appointed to assist in the counting of votes. An account of ballot papers found in each box shall be recorded in a statement in Form 'M' which shall be prepared separately for each category of candidates.
