Section 46(5) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(5)After the Ballot papers have been issued to all voters entitled to vote by post, the Returning Officer, shall, at an election to the Village Panchayat or Zilla Panchayat or the case may be, seal up in a packet that part of the marked copy of the voters list and record on the packet a brief description of its contents and the date on which it was sealed and send to the Presiding Officers for recording the serial numbers of the Ballot papers issued to voters at the polling station.
