Section 43(6) in Assam Panchayat (Constitution) Rules, 1995
(6)On receiving the ballot boxes, the sealed packets and the list under sub-rule (5), the Deputy Commissioner or the Sub-Divisional Officer as the case may be, or any office authorised by him in his behalf, shall endorse his receipt on the duplicate copy of the list after due verification and return it to the Presiding Officer. He shall provide safe custody of the ballot boxes and sealed packets along with the list so received from the Presiding Officer.
