Section 46(8) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(8)(i)When a postal Ballot paper and any other papers sent under sub-rule (3), are for any reasons returned undelivered the Returning Officer may reissue them by post under certificate of posting or deliver them or cause them to be delivered to the voter personally on a request being made by him.(ii)If any voter has inadvertently dealt with the Ballot paper or any of the other papers sent to him under sub-rule (3) in such manner that cannot conveniently be used, a second set of paper shall be issued to him after he has returned the spoilt papers and satisfied the Returning Officer of the inadvertence.(iii)The Returning Officer shall cancel the spoilt papers so returned and keep them in a separate packet after noting thereon the particulars of the Panchayat or Zilla Panchayat Election and the serial numbers of the cancelled Ballot papers.
