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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