COMPENDIUM OF INSTRUCTIONS


ACCOUNTS OF ELECTION EXPENSES

Lodging of accounts of election expenses - Revision of proforma.

The Commission directs as follows.

10.1 The proforma prescribed for filing the returns of election expenditure vide Commissions letter No. 76/81, dated 18th September, 1981 stands modified as Annexure-I of this order. The revised proforma consists of two parts-Part I for maintaining the account from day to day and Part II for showing the total expenditure with required details on various items listed therein.

10.2 Each candidate while lodging the return of his election expenditure in the prescribed proforma shall also file an affidavit on oath, as in Annexure II, that the expenditure shown as nil, if any, on items listed in Part II of the proforma or left blank therein, has not been incurred by him but by others mentioned in Explanation (1) to section 77(1) of the Representation of the People Act, 1951. The affidavit will also clearly state that all election expenditure on listed items relating thereto has been completely and unexceptionally included in the return and there is nothing that has not been disclosed.

10.3 It is clarified here that while the above quoted provisions of law do not oblige a candidate to maintain a separate and correct account of the expenditure incurred by these mentioned in the said Explanation (1), there is no exemption from listing out the tangible items of election expenditure by them which constituted a part of his election campaign - viz. posters, public meetings, gates, arches, video displays etc. etc. and to satisfy that expenditure on these items was not incurred or authorised by him.

10.4 Since the return of election expenditure filed by a candidate has to reflect the "correct" account of "all" election expenses, the District Election Officer, before accepting the account of the candidate as being in accordance with the manner prescribed, shall conduct such inquiry as he deems necessary, and at the time of communicating his report to the Commission as required under Rule 89 of the Conduct of Elections Rules, 1961, certify to the Commission, with reference to the documents filed before him and as verified by him through an appropriate inquiry that the statement of accounts is in the manner prescribed.

10.5 The Commission intends to supercheck the authenticity of the returns filed through the above procedure and shall hold the candidates personally responsible for any lapse or misrepresentation.

11. This order be given the widest possible publicity through the quickest and all possible means.


------------------------------------------------------------------------------------------ANNEXURE-1

---------------PROFORMA FOR THE SUBMISSION OF ELECTION EXPENDITURE

Name of the Candidate:
Name of the Political party, if any:
Constituency from which contested:
Date of declaration of result:
------------------------------ PART-I (DAY TO DAY ACCOUNT)

Date of Expenditure Nature of Expenditure Amount paid Expenditure outstanding Date of payment Name and address of payee S.no. of voucher in case of amount paid s.no. of bill in case of an amount outstanding Name and address of person to whom the amount outstanding is payable Remarks
1 2 3 4 5 6 7 8 9 10

------------------------Certified that this a true copy of the account kept by me/my election agent
------------------------------------under section 77 of the Representation of the People Act,1951
----------------------------------------------------------Signature of the Contesting Candidate

______________________________________________________________________
*See Item No.5



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