(1) The Returning officer shall open or cause to be opened simultaneously the ballot boxes used at more than one polling station of a ward and shall have the total number of ballot papers found in such boxes counted and recorded in part-II of Form-
20.
(2) Discrepancy, if any, between the total number of such ballot papers recorded as aforesaid and the total number of ballot papers issued to voters as shown in item 3 of part-I of Form-20 minus the number of ballot paper cancelled as shown in item 4 and the number of ballot papers used as tendered ballot papers as shown in item 5 of that part, shall also be recorded in part-II of Form-20.
(3) Before any ballot box is opened at a counting table, the counting agent present at that table shall be allowed to inspect the paper seal or such other seal as might have been affixed thereon and to satisfy himself that it is intact.
(4) The Returning officer shall satisfy himself that none of the ballot box has been tampered with.
(5) If the Returning officer is satisfied that any ballot box has been tampered with, he shall not count the ballot papers contained in that box and shall follow the procedure laid down in rule 36 in respect of that polling station.