Section 54(2) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(2)On the day and at the time and place appointed under rule 10 for the counting of votes, the Returning Officer shall with respect of Ballot Boxes used at the poll, proceed as follows:-(i)All the Ballot boxes placed for the counting of votes shall be counted and checked and the Returning Officer shall satisfy himself that all such boxes containing the voting papers are received and accounted for.(ii)The Returning Officer shall then allow the candidate and counting agents present at the counting, an opportunity to inspect the ballot boxes and their seals for satisfying themselves that they are in order.(iii)The Returning Officer shall also satisfy himself that none of the boxes has in fact been tampered with.(iv)If the Returning Officer is satisfied that all such ballot boxes as containing the voting papers which are to be counted at such place have been received and are in order, he shall take up the counting of voting papers contained in the ballot boxes.(v)After each ballot box is opened for counting, clearly valid voting papers shall be separated from invalid and doubtful voting papers. The invalid and doubtful voting papers shall be submitted to the Returning Officer for his decision. The valid voting papers shall thereafter be taken for counting and the votes recorded in favour of each candidate shall be counted with the aid of person appointed to assist in the counting of votes.(vi)The Returning Officer shall allow the candidates and counting agents, who may be present, reasonable opportunity to inspect all ballot papers which, in the opinion of the Returning Officer, are liable to be rejected but shall not allow them to handle these or any other Ballot papers. The Returning Officer shall on every Ballot paper which is rejected endorse the word "rejected". If any candidate or his counting agent questions the correctness of the rejection of any Ballot paper, the Returning Officer shall also record briefly on such Ballot paper the ground for its rejection.(vii)After counting of all Ballot papers contained in all ballot boxes used at the polling station has been completed, all the valid Ballot papers shall be bundled together and kept alongwith the bundle of rejected. Ballot papers in a separate packet which the Returning Officer shall cause to be sealed up and on which shall be recorded the following particulars, namely:-(a)the name of the Panchayat or Zilla Panchayat;(b)the number or name of the ward or constituency;(c)the particulars of the polling station where the Ballot papers have been used; and(d)the date of counting.
