ACCOUNTS OF ELECTION EXPENSES

Enforcement of provisions of Section 171-H IPC, relating to illegal election expenses.

Election Commission's order No. 76/93/J.S.II, Dated: 27th December, 1993,
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Subject: Enforcement of provision of section 171H IPC, of relating to illegal election expenses.

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

The Commission vide its Order No. 76/93/J.S.II, 17th December, 1993, in order "to render the accounts of election expenditure submitted by candidates as little incorrect and as close to the truth as possible, within the bounds of law as it stance at present", issued a revised proforma for filing the returns of election expenditure, and directed that the returns thus filed will be supported by an affidavit of the candidate certifying that all election expenditure on listed items has been completely and unexceptionably included in the return and there is nothing that has not been disclosed.

2. The Commission is aware of the fact that Explanation 1 to sub-section(1) of Section 77 of Representation of the People Act, 1951 gives protection to candidates against keeping a "separate and correct" account of expenditure incurred/authorised as a part of their election campaign by political parties, associations of bodies of persons, or by individuals other than the candidate and his election agents. The Commission has noticed that in the process of submission of returns of election expenses, many candidates are trying to off-load unaccounted expenses on political parties and such other bodies of persons and individuals as are covered by the above-mentioned Explanation 1 to sub-section(1) of Section 77 of the Representation of the People Act, 1951.

3. The Commission has examined the matter and hereby cautions all concerned that any misuse of the above -mentioned Explanation will result in punishments under Section 171-H of the Indian Penal Code with reads as below:-

"171-H Illegal payments in connection with an election-whoever, without the general or special authority in writing of a candidate incurs or authorises expenses on account of the holding of any public meeting or upon any advertisement, circular or publication, or in any other way whatsoever for the purpose of promoting or procuring the election of such candidate, shall be punished with fine which may extend to five hundred rupees:

Provided that if any person having incurred any such expenses not exceeding the amount of ten rupees without authority obtains within ten days from the date on which such expenses were incurred the approval in writing of the candidate, he shall be deemed to have incurred such expenses with the authority of the candidate".

4. The Commission hereby cautions all concerned repeat all concerns, which includes but will not be restricted to candidates, political parties, bodies of persons, individuals and Government officials engaged in election-related work, that if the provisions of the above-quoted Section 171-H are flouted or are abetted to be flouted by anyone, the Commission will file criminal cases against all those concerned and pursue them to the end.

5. This order be given the widest possible publicity through all possible means.



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