Section 37(1) in The Jammu and Kashmir Panchayati Raj Rules, 1996
(1)If at an election any ballot box in unlawfully taken out of the custody of the Presiding Officer or is in any way tempered with or is either accidently or intentionally or otherwise destroyed or lost, the Returning Officer shall forthwith report the matter to the District Panchayat Election Officer who may after holding such enquiry as he may deem necessary , and subject to any direction of the Election Authority declare such polling to be void and shall thereupon appoint a day for taking of a fresh poll in such polling station or stations as the case may be, and fix the hours during which the polling shall be taken.
