Section 108ZF(1) in Jammu and Kashmir Panchayati Raj Rules, 1996
(1)As soon as practicable after the close of the poll, the Presiding Officer shall in the presence of such candidates or their duly authorised agents as may be present there make up into packets -(a)the unused ballot papers ;(b)the spoiled ballot papers ;(c)the ballot papers returned and cancelled ;(d)the marked copy of the voters list ;(e)the counterfoils of the used ballot papers ; and(f)affix his seal to every such packet.