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87.—(1) In respect of any election, the returning officer shall keep two separate lists of rejected postal ballot papers.
(2) In the first list, he shall record the ballot paper number of any postal ballot paper for which no valid declaration of identity was received with it.
(3) In the second list, he shall record the ballot paper number of any postal ballot paper which is entered on a valid declaration of identity where that ballot paper is not received with the declaration of identity.
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