(1) Notwithstanding anything contained in rule 21, the Election Commission may, at a Presidential election, direct the presiding officer at any place of polling other than the Parliament House in New Delhi to follow after the close of the poll the procedure laid down in this rule instead of the procedure laid down in sub-rule (1) of rule 21.
(2) Where a direction has been issued under sub-rule (1), the presiding officer shall, as soon as practicable after the close of the poll, open the ballot box in the presence of such candidates and authorised representatives of candidates as may be present and transfer all the ballot papers contained in it without examining or counting them into a separate cover and record on such cover—
(a) the name of the place of polling ; and
(b) the date of the poll.
(3) After such transfer he shall allow the candidates and their authorised representatives who may be present, to inspect the ballot box and demonstrate to them that it is empty.
(4) He shall then seal the cover with his own seal and the seals of those candidates and authorised representatives of candidates who may desire to affix their seals thereon.
(5) The cover so sealed shall, for the purposes of rules 23, 25, 32 and 33, be deemed to be the ballot box used at that place of polling and the provisions of those rules shall apply accordingly.
16 Presidential and Vice-Presidential Elections Rules, 1974 [Rules 23—26]