Section 232A(2) in Andhra Pradesh Panchayat Raj Act, 1994
(2)The Observer nominated under Subsection (1) shall have the power to direct the Returning Officer for the or for any of the wards or constituencies 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 counting centres or any ballot papers 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 are damaged or tampered with, to such an extent that the result of the poll at that polling station cannot be ascertained.