(1) Counting of votes shall be ward-wise.
(2) The ballot boxes relating to each polling station of the ward and the envelops/covers containing the papers referred to in rule 46, shall be opened, and the ballot papers therein taken out and counted and the number thereof recorded in a statement and be verified from the statements received from the presiding officers. If the number of the ballot papers found in the ballot box does not tally with the statements in Form 17, [such discrepancy shall be recorded in Part-II of Form 17].
(3) The returning officer shall then mix together all the ballot papers of the ward so taken out and distribute them in convenient bundles to the counting supervisors and counting assistants for counting :
Provided that no envelope containing the tendered ballot papers shall be opened and no such votes shall be counted.
(4) After the ballot papers have been so distributed, they shall be scrutinised and counted.
The candidates [or] their counting agents may be given a reasonable opportunity to inspect the ballot papers without actually handling them.