The Tamil Nadu Panchayats (Elections) Rules, 1995State Rules of Tamil Nadu · 1994
(1) The Returning Officer shall then make up the ballot papers and all other records into a separate packet, seal up the packet and note thereon a brief description of its contents, the election to which it relates and the date thereof.
(2) These packets shall not be opened and their contents shall not be inspected or produced except under the orders of an Election Commission or other competent Court.
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(3) These packets shall be retained in safe custody in the office of the District Panchayat or Panchayat Union, as the case may be, for a year and shall then, unless otherwise directed by the competent Court, be destroyed.
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