Section 60 - Counting of votes and forms

(1) The Presiding Officer shall after counting the votes at polling unit, enter the votes scored by each candidate in a form prescribed by the Commission.

(2) The form shall be signed and stamped by the Presiding Officer and countersigned by the candidates or their polling agents where available at the polling unit.

(3) The Presiding Officer shall electronically transmit the results from each polling unit to IREV portal and such transmission shall be done after the prescribed Form EC8A has been signed and stamped by the Presiding officer and/or countersigned by the candidates or Polling agents where available at the Polling Unit:

Provided that if the electronic transmission of the result fails as a result of communication failure and it becomes impossible to transmit the result contained in Form EC8A signed and stamped by the Presiding Officer and countersigned by the candidates or polling agents where available at the polling unit, the Form EC8A shall at all times remain the primary source of collation and declaration of the result.

(4) The Presiding Officer shall count and announce the result at the polling unit.

(5) The Presiding officer shall transmit the results including total number of accredited voters to the next level of collation.

(6) A Presiding Officer who willfully contravenes any provision of this section commits an offence and is liable on conviction to a fine of not less than ₦500,000 or imprisonment for a term of not less than six months or both.