88.—(1) The returning officer shall open separately each ballot paper envelope placed in the receptacle for ballot paper envelopes.
(2) He shall place—
(a)in the postal ballot box, any ballot paper the number on which is the same as the number on the ballot paper envelope;
(b)in the receptacle for rejected votes, any other ballot paper which shall be marked “rejected” and to which shall be attached the ballot paper envelope; and
(c)in the receptacle for rejected votes any ballot paper envelope which shall be marked “rejected” because it does not contain a ballot paper.