The Returning Officer shall under his direction and control hold counting of votes at such venue, time and date(s) as notified by the Election Commission in the presence of any candidate or his agent who may be present :-
(a) Inspect and also allow an opportunity to candidates or their Election agent/counting agents to inspect the ballot-boxes and their seals to satisfy themselves that they are in order;
(b) open the ballot box, after checking the mark or marks made on the box and the labels affixed, take out the ballot papers from the box and arrange them in convenient bundles, separating the ballot-papers which he deems valid from those he rejects;
(c) allow the candidate and their 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 those there or any other ballot-papers. The Returning Officer shall on every ballot-paper which is rejected, endorse the word “rejected” and record briefly on such ballot-paper the grounds for its rejection. A brief record shall be kept of the serial number of all the ballot-papers rejected.
(d) Sort out the valid ballot-paper candidate wise and count the valid votes given to each candidate with the aid of persons appointed to assist in the counting of votes and declare the election of the candidate who is found to have obtained the largest number of valid 12 votes, or, if more than one member is to be elected for the Gram Panchayat, then the candidate who are found to have obtained the largest number of valid votes shall be declared to have been elected.