Section 83(8) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(8)The Returning Officer shall allow the candidates and their agents reasonable opportunities to inspect, without handling, all ballot papers which, in his opinion, are liable to be rejected under rule 85. He shall endorse on every ballot paper which he rejects, the letter 'R' and the ground of rejection in abbreviated form either in his own hand writing or by means of a rubber stamp and shall initial such endorsement.
