Section 47: Transmission of ballot boxes, etc., to the returning officer
The Conduct Of Election Rules,1961Central Rules · 1951
(1) The presiding officer shall then deliver or cause to be delivered to the returning officer at such place as the returning officer may direct—
(a) the ballot boxes or, as the case may be, the bags or covers referred to in rule 44;
(b) the ballot paper account;
(c) the sealed packets referred to in rule 46; and
(d) all other papers used at the poll.
(2) The returning officer shall make adequate arrangements for the safe transport of all ballot boxes, packets and other papers and for their safe custody until the commencement of the counting of votes.