Section 54(3) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(3)The Returning Officer shall, as far as practicable proceed continuously with the counting of the votes, and shall during the intervals when the counting has to be suspended, keep the Ballot papers, packet and other documents relating to the election sealed with his own seal and the seal of such candidates or counting agents as may desire to affix their seal and shall cause adequate precautions to be taken for their safe custody.
