Section 62(1)(a) in The M.P. Nagarpalika Nirvachan Niyam, 1994
(a)any ballot box used at a polling station is unlawfully taken out of the custody of the Presiding Officer or the Returning Officer or is accidentally or intentionally destroyed or lost or is damaged or tampered with to such extent that the result of the poll at that polling station cannot be ascertained; or