(1) If at any election,—
(a) any ballot box used at a polling station or at a place fixed for the poll is unlawfully taken out of the custody of the Presiding Officer or the Municipal Returning Officer, or is accidentally or intentionally destroyed or lost, or is damaged or tampered with to such extent that the result of the poll at that polling station or place cannot be ascertained, or
(b) any such error or irregularity as is likely to vitiate the poll is committed at a polling station or at a place fixed for the poll, the Municipal Returning Officer shall forthwith report the matter to the Commission.
(2) Thereupon the Commission shall, after taking all material circumstances into account, either—
(a) declare the poll at that polling station or place to be void, appoint a day, and fix the hours, for taking a fresh poll at that polling station or place and notify the date so appointed and the hourse so fixed in such manner as it may deem fit, or
(b) issue such directions to the Municipal Returning Officer as it may deem proper for the further conduct and completion of the election, provided the Commission is satisfied that the result of a fresh poll at that polling station or place will not, in any way, affect the result of the election or that the error or irregularity in procedure is not material.
(3) The provisions of this Act and the rules and the orders made thereunder shall apply to every such fresh poll as they apply to the original poll.