Section 51(1)(a) in The Maharashtra Specified Co-operative Societies Elections to Committees Rules, 1971
(a)any ballot box used at a polling station is unlawfully taken out of the custody of the Presiding Officer or the Returning Officer or is accidentally or intentionally destroyed or lost; or is damaged or tampered with, to such an extent, that the result, of the poll at that polling station cannot be ascertained, or