Section 52A(6)(b) in Tamil Nadu Co-operative Societies Rules, 1988
(b)The Observer nominated under clause (a), shall have the power to direct the Election Officers concerned, to stop the counting of votes at any time before the declaration of the result or not to declare the result, if in the opinion of the Observer, booth capturing has taken place at a large number of polling stations or at places fixed for the poll or counting of votes or any ballot papers used at a polling stations or at places fixed for the poll are unlawfully taken out of the custody of the Election Officer or if at any time before the counting of the votes is completed, ballot papers used at a polling station arc unlawfully taken out of the custody of the Election Office^ or are accidentally or intentionally destroyed or lost or are damaged or tampered with to such an extent that the result of the poll at that polling station or place cannot be ascertained.