Section 62(1) in Tamil Nadu Panchayats (Elections) Rules, 1995
(1)If at any time before the counting of votes is completed, ballot papers used at a polling station are unlawfully taken out of the custody of the Returning Officer or accidentally or intentionally destroyed or lost or damaged or tampered with to such an extent that the result of the poll of that polling station cannot be ascertained, the Returning Officer shall forthwith report the matter to the [District Election Officer, State Election Officer and the State Election Commission ] [Substituted by G. O. Ms. No. 151, Rural Development (CI), dated the 2nd June 2001.].
