Section 40(2) in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
(2)The Presiding Officer shall, thereafter, fix the paper seal so signed in the space meant therefor in the ballot box and shall secure the seal in such a manner that the slit for the insertion of the ballot papers thereinto remains open. An account of the paper seals used shall also be maintained by the Presiding Officer as directed by the State Election Commission. The Presiding Officer may also permit the polling agents to note down the serial numbers of the paper seals used.
