53. Where any constituency comprises the whole or any part of any Dáil constituency or local electoral area any ballot boxes, fittings for polling stations and compartments provided for Dáil or local elections in such Dáil constituency or local electoral area may be used for any European election in such constituency; and it shall be the duty of the local returning officer at any European election in such constituency to make use so far as practicable of the ballot boxes, fittings and compartments aforesaid, and upon taxation of the accounts of the local returning officer regard shall be had to the provisions of this rule, and any damage, other than reasonable wear and tear, caused to any such ballot boxes, fittings and compartments by such user at a European election shall be paid as part of the expenses of the election.