Section 58(4)(a) in Tamil Nadu Panchayats (Elections) Rules, 1995
(a)The Presiding Officer shall, at the close of the poll, prepare a ballot paper account for each election in Form 20 for transmission to the Returning Officer. It may be enclosed in separate cover with the words, "Ballot Paper Account" superscribed thereon. When two or more elections are held simultaneously, the ballot paper account shall be enclosed in separate covers or in a common cover as the State Election Commission may direct, from time to time.