COMPENDIUM OF INSTRUCTIONS


ACCOUNTS OF ELECTION EXPENSES

Lodging of accounts of election expenses -_ Revision of proforma.

Election Commission's order No. 76/93/J.S.II Dated : 17th December, 1993
__________________________________________________________________

Subject:
Lodging of account of election expenses. Revised proforma.

---------------------------------------------ORDER

Sub-section (1) of section 77 of the Representation of People Act, 1951 (43 of 1951) casts an obligation on every candidate at an election to keep, either by himself or by his election agent, a separate and correct account of all expenditure in connection with the election incurred or authorised by him or by his election agent between the date on which he has been nominated and the date of declaration of the result thereof, both dates inclusive.

2. Explanation (1) to the said sub-section states that any expenditure incurred or authorised in connection with the election of political party or by any other association or body of persons or by any individual (other than the candidate or his election agent) shall not be, and shall not ever be deemed to have been, expenditure in connection with the election incurred or authorised by the candidate or by his election agent for the purpose of this sub-section.

3. Sub-section (2) of the said section 77 lays down that the account shall contain such particulars, as may be prescribed.

4. Under sub-section (3) of the said section 77, the total of the expenditure of a candidate shall not exceed such amount as may be prescribed. Rules 90 of the Conduct of Elections Rules 1961 prescribes such limits for maximum election expenses in the Parliamentary and Assembly Constituencies in each State/Union Territory.

5. The increasing role of money power in elections is too well known and is end of maladies which sometimes reduces the process of election into a mere farce by placing some privileged candidates with financial resources in distinctly advantageous position as compared to other candidates. The result of such an election cannot reflect the true choice of the people. The system also sometimes deprives qualified and able persons of the prerogative to represent the masses.

6. It is commonly perceived that the above quoted provisions of law have become utterly inadequate to check the corrupting influence of money power.

7. It is relevant to site from a recent judgements of the Supreme Court in this context (Civil Appeal No. 2115 of 1993, Gadakh Yashwantrao Kankar Vs. E.V. Alias Balasaheb Vikhe Patil & others with Civil Appeal Nos. 2116 of 1993, 2444 of 1993 and 1758 of 1993)-

"The existing law does not measure upto the existing realities. The ceiling on expenditure is fixed only in respect of the expenditure incurred or authorised by the candidate himself but the expenditure incurred by the party or anyone else in his election campaign is safely outside the net of legal sanction. The spirit of the provision suffers violation through the escape route. The prescription of ceiling on expenditure by a candidate is a mere eye-wash and no practical check on election expenses for which it was enacted to attain a meaningful democracy. This lacuna in law is, however, for the Parliament to fill lest the impression is reinforced that its retention is deliberate for the convenience of everyone. If this be not feasible, it may be advisable to omit the provision to prevent the resort to indirect methods for its circumvention and subversion of the law, accepting without any qualm the role of money power in the election. This provision has ceased to be even a fig leaf to hide the reality."

8. The Hon'ble Court has further expressed the fond wish in the above quoted judgement that the "duty of the top echelons of leadership at the State and national level of all political parties is to set the trend for giving the needed information to the electorate by adopting desirable standards so that it percolates to the lower levels and provides a congenial atmosphere for a free and fair poll."

9. While the Commission, as early as February 1992 has sent to the Government of India a detailed and self-contained note on electoral reforms proposing among other things suitable amendment of the aforesaid provisions of law relating to election expenses to make them really effective and meaningful and has since then been eagerly waiting for an acknowledgement of its proposals from the Govt., The Commission has, in the meanwhile, carefully considered ways and means to render the accounts of election expenditure submitted by the candidates as little in close to the truth as possible, within the bounds.



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