( I ) After scrutiny .and counting the ballot papers J1JunJ lll ballot boxes has been completed, the Returning 01"/iccr shall deal with the postal ballot papers in the manner hereinafter provided.
(2) No cover in Form VIII-C shall be opened and no vote contained many such cover shall be counted by the Returning Off1cer if received after the expiry of the time lrxed rn this behalf under clause (d) of sub-rule (6) of rule 39.
(3) The other covers shall be opened one after the (lthcr and as each cover is opened the Returning Officer shal. scrutinise the declaration in Form VIII-A ( 4) If the declaration referred to in sub-rule (3) is not Jound or has not been duly sighed and attested or is otherwise substantially defective or if the serial number as entered in it dit'fers from the serial number endorsed on the envelope containing the postal ballot paper, that envelope ,';hall not he opened and after making an appropriate cnd()rsemcnt thereon, the Returning Officer shall reject the haiiDt paper therein contained.
(5) Each envelope so endorsed and the declaration received with it shall be replaced in the cover in Form VIII-C and all such covers in tlie said Fonn shall be kept in .r scrarate packet which shall be sealed and on which shall :1e recorded the name of the ward, the date of counting and brief description of its contents_
(6) The Returning Officer shall place all the declaration forms in Form VIII-A which he has found to be m order in a separate packet which shall be sealed before any envelope containing the postal ballol paper is opened and on which shall be recorded the particulars referred to rn sub-rule (5).
(7) The envelopes (Form VIII-B) containing the postal ballot papers not already dealt with under the foregoing provisions of this rule shall then be OlJened one after the oLher and the Returning Officer shall scrutinise each ballot paper and decide the validity of the vote recorded thereon.
( 8) A postal ballot paper shall be rejected ( a) if no vote is recorded thereon; or
(b) if votes are given in favour of more candidates than one; or
(c) if it is a spurious ballot paper; or
(d) if it is so damaged or mutilated that its identity as a genuine ballot paper cannot be established; or
(e) if it is not returned in the envelope sentalongwith it to the elector by the Returning Officer.
(9) A vote recorded on a postal ballot paper shall be reJected it' the mark indicating the vote is placed on the: h<tllot paper in such manner as to make it doubtful to which candidate the vOte has been given.
(I 0) A vote recorded on a postal ballot paper shall not be rejected merely on the ground that the mark indicated on the vote is indistinct or made more than once, if the intention that the vote shall be for a particular candidate clearly appears from tlie way tlie paper is marked.
(II) The Returning Officer shall record on every ballot paper which he rejects the letter ·'R' and the grounds of rejection in abbreviated form either in his own hand or by means of a rubber stamp.
(12) The Returning Officer shall count or cause to be counted the valid votes given to each candidate on the postal ballot papers and record the total thereon in the result sheet in Form X-A and announce the same.
(13) All the valid ballot papers and all the rejected ballot papers shall be separately bundled and kept together in a packet which shall be sealed and on which shall be recorded the name of the ward, the date of counting and a brief description of its contents.
51. Results of polling.~( I) After the counting has been completed and result recorded in Form X-A. the Returning Officer shaH prepare a return in Form XI of the results of polling and he shall also declare to be elected the candidates to whom most valid votes have been given:
Provided that if there is equality of votes between any two or more candidates in a ward, the Returning Officer shall after such notice as may be necessary to the candidates concerned decide by drawing lots which candidate he shall declare to have been elected.
(2) The. Returning Officer shall also simultaneously publish the return showing the results of election in Form XI in the same manner as the notice in rule 12 and also cause the same to he published in a local newspaper.