Section 20(2) in The Goa Panchayat and Zilla Panchayat (Election Procedure) Rules, 1996
(2)If the list of symbols in sub-rule (1) is exhausted, the Returning Officer may at his discretion, allot to the candidate or candidates concerned any symbol other than those specified in the list but no symbol reserved for a political party by the Election Commission of India, shall be allotted.
