Section 61(1)(c) in Tamil Nadu Panchayats (Elections) Rules, 1995
(c)The inner covers containing the marked ballot papers shall, then, be opened one after another and the votes counted. If the declaration is not found or has not been duly signed or is otherwise substantially defective, that inner cover shall not be opened and after making an appropriate endorsement thereon, the Returning Officer shall reject the ballot paper contained therein.