Section 46(3) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(3)(i)A postal Ballot paper shall be sent by post under certificate of posting to the voter together with(a)a declaration in Form No.19;(b)a cover in Form No. 20;(c)a large cover addressed to the Returning Officer in Form No. 21;(d)instructions for the guidance of the elector in Form No. 22:Provided that the Returning Officer may, in any case of a voter on election-duty, deliver the Ballot paper and forms or cause them to be delivered to such voter personally.(ii)The Returning Officer shall at the same time record the serial number of each Ballot paper against the entry relating to that voter in the marked copy of the voters list.(iii)The Returning Officer shall ensure that the voter is not allowed to vote at any Polling Station.
