of rules, ‘the Assam Panchayat [Constitution] Rules, 1995’ [hereinafter referred to as ‘the Rules, 1995’ or ‘the 1995 Rules’, for the sake of easy reference]. Rule 44 of the 1995 Rules has provided for the detail procedure of counting of votes and declaration of results of the Election. Sub-rule [1] of Rule 44 has prescribed that the Deputy Commissioner or the Sub-Divisional Officer, as the case may be, shall arrange counting of votes on such day and at such hours and place as he may consider necessary for the purpose in respect of an Election. He has to authorize one officer for counting the votes in respect of the Election of Gaon Panchayat President separately and such officer is to be assisted by such other officers as may be appointed by the Deputy Commissioner or the Sub-Divisional Officer, as the case may be. As per Rule 44[2], on the date, hours and place fixed under Rule 44[1], the officer authorized for counting of votes in respect of a Gaon Panchayat collect the ballot box or boxes as per the procedure prescribed therein and thereafter, has to open the ballot boxes, take out the ballot papers, sort them out against each candidate and count the same in presence of the candidate or their agents, duly appointed by the candidates for the purpose. The conditions for rejection of a ballot paper have been outlined in sub-rule [3] of Rule 44 and before such rejection, the authorized officer has to allow inspection of such ballot papers by the candidates or by their agents in terms of Rule 44[4]. The authorized officer, as per Rule 44[5], after counting each ballot paper not rejected by him, has to keep a record of the valid votes polled to each candidate in the Election against every polling station. As per Rule 44[6], the authorized officer has to deliver the record, prepared under Rule 44[5], for the Election of the Gaon Panchayat President to the Deputy Commissioner or the Sub-Divisional Officer, as the case may be, immediately after the counting is over and such record is required to be retained in the safe