Section 25(2) in U.P. Zila Panchayats (Election of Adhyaksha and UP-Adhyaksha and Settlement of Election Disputes) Rules, 1994
(2)The Returning Officer shall open the ballot box and shall-(a)count the number of ballot papers taken out therefrom and record it in a statement;(b)scrutinize the ballot papers and separate those which in his opinion are valid from those which in his opinion are invalid endorsing on the latter the word "rejected" with reasons for such rejection ; and(c)arrange all the valid ballot papers in parcels according to the first preference recorded for each candidate.
