(1) The Returning Officer shall cause to open, simultaneously the ballot box or boxes belonging to the same Territorial Constituency and shall have the total number of ballot papers found in such ballot box or boxes counted and checked with reference to the entries made in Form-22.
(2) Discrepancy if any, between the total number of ballot papers actually found in the ballot box and the ballot paper that are to be found as per item number 8 of Form-22 shall be recorded at the appropriate portion of the Form-23 and signed by him.
(3) Before any ballot box is opened for counting of votes, the candidates or their duly authorised persons present there shall be followed to inspect the ballot box and satisfy themselves that it is intact.
(4) It shall be satisfied that none of the ballot boxes has in fact been tampered with, in any way.
(5) If it has been concluded that any ballot box has in fact been tampered with the ballot papers contained in that box shall not be counted and the procedure laid down in rule 48 in respect of that Polling station shall be followed.
(6) The counting of votes shall commence on the same day and at the place and hour appointed in this behalf, within the area of Water Users Association.
(7) If the Returning Officer finds it absolutely necessary for the reasons to be recorded in writing, may alter the date, time and place or places so fixed, or any of them, after giving notice of the same in writing to each candidate.
(8) Votes shall be counted by or under the supervision of the Returning Officer. The Returning Officer shall arrange the same person and in addition, any other person as may be necessary for counting to assist him in counting of votes:
Provided that the same person shall not count the ballot papers of a Territorial Constituency for which he acted as a person in a Polling station.
(9) No person who has been employed by or on behalf of any candidate or any person whatsoever connected with the election of a candidate shall be appointed to assist in counting of the votes.