Section 54(2)(vi) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(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.