Section 68(1)(b) in The West Bengal Panchayat Elections Act, 2003
(b)booth capturing or snatching or forcible occupation of any polled ballot box or polled ballot paper takes place in any place for counting of votes in such a manner that the result of the counting at that place cannot be ascertained, the Panchayat Returning Officer shall forthwith report the matter to the District Panchayat Election Officer, and on receipt of the said report the District Panchayat Election Officer shall immediately send a report to the Commission.