28. The local returning officer for a county or county borough situate in a constituency shall, as soon as practicable after the adjournment of a European election for the purpose of taking a poll, send by post to each European elector whose name is on the postal voters list for that county or county borough a ballot paper and form of receipt in the form directed by the Minister, and if the ballot paper duly marked by the said elector and accompanied by the said receipt duly signed by the elector is received by the local returning officer before the close of the poll, it shall be treated in the same manner as a ballot paper placed in a ballot box in the ordinary way at the taking of the poll.