(1) If at any time before the counting of votes is completed, ballot papers used at a polling station are unlawfully taken out to the custody of the Returning Officer or accidentally or intentionally destroyed or lost of damaged or tampered with to such an extent that the result of the poll of that polling station cannot be ascertained, the Returning Officer shall forthwith report the matter to the 2[District Election Officer, State Election Officer and the State Election Commission].
(2) Thereupon, the District Election Officer shall after taking all material circumstances into account either,- 43[(a) direct that the counting of votes shall be stopped, declare the poll at that polling station to be void, appoint the date and fix the hour for taking the fresh poll at that polling station and notify the date so appointed and hour so fixed in such a manner as he may deem fit; or].
(b) 44[if satisfied that the outcome of a poll at that polling station will not in any way affect the result of the election,] the District Election Officer shall issue such direction to the Returning Officer as he may deem proper for resumption and completion of the counting and for the further conduct and completion of the election to which the votes have been counted.
(3) Provision of these Rules shall apply to every such fresh poll as they apply to the original poll.