Section 68(2)(a) in The Orissa Municipal Corporation (Division of City into Wards, Reservation of Seats, and Conduct of Election) Rules, 2003
(a)Before any ballot box is opened at a counting table, the counting agents present at the table shall be allowed to inspect the paper seal or such other seal as might have been affixed thereon and to satisfy themselves that it is in tact. The [Returning Officer] [Substituted vide O.G.E. No. 1404 dated 12.9.2003.] shall satisfy himself that none of the ballot boxes has in fact been tampered with;