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(1)The court may, for the purposes of the trial of a petition questioning a Dáil election, if it thinks fit, order—

(a)  that all the votes cast at the election in the constituency to which the petition relates shall be counted afresh, or
(b)  that all the votes so cast and recorded on the ballot papers contained in a particular parcel shall be so counted,

and where the court so orders, the provisions of the following paragraphs shall have effect.

(2)  Votes to which an order under this Rule relates shall be counted afresh under the direction of the court and, subject to paragraphs (3) and (4) and to such modifications (if any) as the court considers necessary, the provisions of Part XIX relating to the counting of votes at an election shall apply to such counting.

(3)  Where votes are counted afresh pursuant to an order under this Rule, the court shall cause the following to be disregarded:

(a) preferences recorded on ballot papers which are invalid by virtue of section 118 (2),
(b)  preferences recorded on forged or counterfeited ballot papers, and
(c)  preferences recorded for any person who, with respect to the relevant Dáil election, is found by the court not to have been eligible for election to the Dáil.

(4)  The court shall have power to reverse any decision of the returning officer at the original count.

(5)  The costs of giving effect to an order under this Rule shall be paid by the Minister for Finance out of the Central Fund or the growing produce thereof and section 32 shall, with respect to the services and expenses properly rendered or incurred by the returning officer for the purposes of, or in connection with, giving effect to the order, apply in the same manner as it applied in respect of the services and expenses rendered or incurred by the returning officer for, or in connection with, the relevant Dáil election.