Section 10(2) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(2)The Observer nominated under sub-rule (1) shall have the power to direct the Returning Officer appointed for the conduct of the election for which he has been nominated, to stop the counting of votes, at any time before the declaration of the result or not to declare the result, if in the opinion of the Observer booth capturing has taken place at a large number of polling stations or at places fixed for the poll or counting of votes or any ballot papers or electronic voting machines used at a polling station or at a place fixed for the poll are unlawfully taken out of the custody of the Presiding Officer or the Returning Officer or if at any time before the counting of the votes is completed, ballot papers or electronic voting machines used at a polling station are unlawfully taken out of the custody of the Returning Officer or are.accidentally or intentionally destroyed or lost or damaged or tampered with to such an extent that the result of the poll at that polling station or place cannot be ascertained.
