Section 53(8) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(8)Postal Ballot paper shall be rejected:-(a)if it bears any mark (other than the mark to record the vote) or writing by which the elector be identified; or(b)if no vote is recorded thereon; or(c)if votes are given on it in favour of more candidates then one; or(d)if it is spurious Ballot paper; or(e)if it is so damaged or mutilated that its identity as a genuine Ballot paper cannot be established; or(f)if it is not returned in the cover sent alongwith it to the elector by the Returning Officer.
