Section 89(3) in The Orissa Municipal Corporation (Division of City into Wards, Reservation of Seats, and Conduct of Election) Rules, 2003
(3)The Election Officer shall keep the packets for a period of three months after the completion of the election in the concerned Treasury or Sub-Treasury, as the case may be, where after these shall be destroyed by burning in presence of District Magistrate or any other officer not below the rank of Sub-Collector as may be authorised by the District Magistrate and these packets shall not be opened or their contents inspected or produced except under the orders of the State Election Commissioner or of an Election Tribunal or other competent Court ;Provided that where there has been a litigation, these papers shall be destroyed after three months from the date of disposal of the litigation or three months after the appeal period is over, whichever is later.
