Section 60(1) in Andhra Pradesh Municipalities (Conduct of Election of Members) Rules, 2005
(1)In case the Municipal Commissioner is not Election Officer, the Election Officer shall after declaring the results, forward a copy of the return to the Commissioner of the Municipality concerned and shall hand over to the Officer authorised by the Election Authority the packets of the ballot papers whether counted, rejected or tendered and the counterfoils of the used ballot papers. These packets shall not be opened and their contents shall not be inspected or produced except under the orders of election tribunal or other competent Court.
