(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 the 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 the polling station cannot be ascertained, or
(b) any such error or irregularity in the procedure as it likely to vitiate poll is committed at a polling station, the Returning Officer shall forthwith report the matter to the District Co-operative Election Officer.
(2) The District Co-operative Election Officer upon receipt of such report, or of his own motion in the circumstances stated in sub-rule (1) of this rule, after taking into consideration all material circumstances, and subject to any general or special orders issued by the SCEA, either.—
(a) declare the poll at the polling station to be void, 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 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 error or irregularity in procedure is not material, then he may issue such directions to the Returning Officer or take such action as he may deem proper for the election.
(3) The provisions of the Act and the rules or bye-laws made thereunder, shall apply to every such poll as they apply to the original poll.
PART – VII COUNTING OF VOTES AND DECLARATION OF RESULTS