Section 58(2)(a) in The Orissa Municipal Delimitation of Wards, Reservation of Seats and Conduct of Election Rules, 1994
(a)Before any ballot box is opened at a counting table, the counting agents present at the table shall be allowed to inspect the paper seal or such other seal as might have been affixed thereon and to satisfy themselves that it is intact. The Election Officer shall satisfy himself that non of the ballot boxes has in fact been tampered with.