The count
27.—(1) The returning officer shall–
(a)in the presence of the counting agents open each ballot box, count and record the number of ballot papers in it and verify each ballot paper account;
(b)where two polls have been taken together, separate the ballot papers relating to each poll and count and record the number of ballot papers relating to each poll; and
(c)then mix together the whole of the ballot papers relating to the poll or each poll, as the case may be, which were contained in the ballot boxes.
(2) The returning officer shall not count any tendered ballot paper.
(3) The returning officer, while separating, counting and recording the number of ballot papers and counting the votes, shall keep the ballot papers with their faces upwards and take all proper precautions for preventing any person from seeing the numbers printed on the back of the papers.
(4) The returning officer shall verify each ballot paper account by comparing it with the number of ballot papers recorded by him, and the unused and spoilt ballot papers in his possession and the tendered votes list (opening and resealing the packets containing the unused and spoilt ballot papers and the tendered votes list) and shall draw up a statement as to the result of the verification, which any counting agent may copy.
(5) The returning officer shall so far as practicable proceed continuously with counting the votes, allowing only time for refreshment, except that he may, in so far as he thinks necessary, exclude the hours between 7 in the evening and 9 on the following morning.
(6) During the time so excluded the returning officer shall–
(a)place the ballot papers and other documents relating to the poll under his own seal and the seals of such of the counting agents as desire to affix their seals; and
(b)otherwise take proper precautions for the security of the papers and documents.