Court examines the specific contents of Form VI under the Act, the proper legal context within which the said Form is to be understood must be laid out. 46. The legislature, in 1994 under General Notice No. 13 of 1994, promulgated the “Subsidiary Legislation Parliamentary and Presidential Elections (Forms) Regulations”. These are regulations made under section 121 of the PPEA which provides that “The Minister may, on the recommendation of the Commission make regulations for the better carrying out of the provisions of this Act.” According to Regulation 2(1) under those regulations, “The forms set out in the Schedule shall be used for the purposes of the Act, and such particulars as are contained in those forms and not particularly prescribed by the Act are hereby prescribed as particulars required under the Act.” 47. What this means, therefore, is that we need to carefully examine the particulars on the forms and take note whether they make any specific procedural prescriptions which are not contained in the Act. Where we so find, such specific particulars should be taken as formal procedural steps that ought to be followed in the electoral process. Again, the import of Regulation 2 (1), therefore, is that it is imperative that the forms prescribed under the statute should be followed as a matter of law. 48. Form VI has been prescribed as the Form where the record of the entire polling process at the polling station as envisaged under section 93 (1) (a) of the PPEA is to be recorded. 49. Coming back to the issue of the processes to be followed at the opening and closing of the poll, Form VI requires that each polling station must have a recording secretary who must complete Part A of that Form (Form VI) on the opening of the polling station and before polling begins. According to that form, on the opening of the polling station and before polling begins, the recording secretary must record (a) the time of opening the polling station; (b) the polling station number; (c) the total number of registered voters; and (d) the total number of ballot papers received for the election. The form requires the respective signatures of the presiding officer, the recording secretary and the polling station clerks. 50. Part A of Form VI of the PPEA is in the following form: FORM VI 23

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