[361] The above categorical statement differs completely with the abundance of caution submission by Mr. Muite SC and the ‘not in the law’ argument by the IEBC. [362] In the above context, we now turn to examine the applicable statutory provisions in this regard. As pointed out by the petitioners, there is a reasonable expectation that all the forms ought to be in a standard form and format; and though there is no specific provision requiring the forms to have watermarks and serial numbers as security features, there is no plausible explanation for this discrepancy more so when Immaculate Kassait deponed that ALL forms had those features. [363] There is another set of discrepancies relating to 32 Forms not being signed by agents, 103 forms where the ‘hand over’ section had not been filled and 287 where the ‘take over’ section had not been filled. [364] Regulation 87(1)(b) of Elections (General) Regulations, 2012 as read with Section 39(1A)(i) of the Elections Act deals with Forms 34B in the following terms: “87. (1) The constituency returning officer shall, as soon as practicable (a)… (b) deliver to the National tallying centre all the Form 34B from the respective polling stations and the summary collation forms.” [365] The schedule provides for a sample of the format of the Form 34B. As is evident from the schedule, the ‘Hand Over’ section is filled when the Presidential  Petition  No.  1  of  2017                                                                                                                                                                                                            158  |  P a g e