(1) If at any election:-
(a) any ballot box used at a polling station is unlawfully taken out of the custody of the Presiding Officer or Returning Officer or is accidentally or intentionally destroyed or lost or is damaged or tampered with to such an extent, that the result of the poll at that polling station cannot be ascertained; or
(b) any such error or irregularity in procedure as is likely to vitiate the poll is committed at a polling station, the Returning Officer shall forthwith report the matter to the State Election Commission through the District Election Officer (Panchayats).
(2) On receipt of report under sub-rule (1) the State Election Commission shall, after taking all material circumstances into account, either:-
(a) declare the poll at the polling station to be void, and appoint a day, and fix the hours for taking a fresh poll at that polling station and notify the day so appointed and the hours so fixed in such manner as it may deem fit ; or
(b) if satisfied that the result of a fresh poll at that polling station will not, in any way affect the result of the election or that the 34 error or irregularity in procedure is not material, issue such directions to the Returning Officer as it may deem proper.
(3) The provisions of the Act and these rules or orders made thereunder shall apply to every such fresh poll as they apply to the original poll.
CHAPTER-VII COUNTING OF VOTES