(1) The Presiding Officer shall deliver or cause to be delivered to the Returning Officer at such place as the Returning Officer, or such other officer authorised by him in this behalf, may direct:-
(a) the ballot boxes;
(b) the sealed papers account;
(c) the sealed packets referred to in rule 67 ; and
(d) all other papers/material used at the poll.
(2) The Returning Officer or any other officer authorised by him in this behalf under the over all directions of the District Election Officer (Panchayats) shall make adequate arrangements for the safe transport of ballot boxes pertaining to the Gram Panchayat to the Gram Panchayat Headquarters and ballot boxes pertaining to panchayat Samiti and Zila Parishad to Panchayat Samiti Headquarters as per election programme. The building in which the ballot boxes are kept shall be adequately guarded by armed police/Homeguard forces.