At 9 a.m. on the day next following the polling day, and at the place appointed under section 112, the returning officer for the constituency shall, in the presence of the agents of the candidates, open the ballot boxes and extract the ballot papers therefrom.

(1A) For the purposes of subsection (1), the manner in which a ballot box, being a box containing not more than 50 ballot papers, shall be opened shall be such that, although the box is opened in the presence of the agents of the candidates, the preferences on the individual ballot papers cannot be read by those agents or other persons present at the count.

[(1) (a) The counting of the votes shall commence at such time or times as shall be appointed therefor by the Minister by order under this subsection and, where a poll is taken in two or more constituencies on the same day, different times may be so appointed for different constituencies, provided that the time or times so appointed shall not be later than 9 a.m. on the day next following the polling day.

(b) An order under this subsection shall be published in the Iris Oifigiúil as soon as may be after it is made.
(c) At the relevant time appointed under this subsection and at the place appointed under section 112, the returning officer for the constituency shall, in the presence of the agents of the candidates, open the ballot boxes and extract the ballot papers therefrom.]*

(2) The ballot papers extracted by the returning officer from each ballot box shall be counted and their total number shall be compared with the number shown in the appropriate ballot paper account. The returning officer shall prepare a statement showing the result of this comparison in respect of all the ballot boxes and he shall, on request, allow the agent of any candidate to copy the statement.

(3) The returning officer shall then mix together the whole of the ballot papers and shall forthwith proceed to count the votes in accordance with Part XIX.*

(4) The returning officer, while counting and recording the number of ballot papers, shall cause the said papers to be kept face upwards and shall take due precautions to prevent any person from seeing the numbers printed on the backs of the said papers.