MOST IMMEDIATE
ELECTION
COMMISSION OF INDIA
Nirvachan
Sadan, Ashoka Road, New Delhi- 110 001.
No. 76/98/JUD-II Dated
January, 1998.
To,
The Chief Electoral Officers of all
States and Union Territories.
Subject:- Lodging of accounts of
election expenses by candidates - revised proforma -
regarding.
Sir,
I am directed to invite your attention to the
Commission’s Orders No.76/93/JS-II, dated the 17th
December, 1993 and No. 76/ES003/94-J.S.II, dated 31st
August, 1994, (reproduced as items 120 and 122 in the
Compendium of Instructions on Conduct of Elections
1998), on the subject cited.
As per the existing orders of the Commission,
referred to above, every candidate at an election to
the House of the People or the Legislative Assembly
of a State is required to keep a correct and separate
account of his day-to-day election expenditure in the
Register prescribed for the purpose by the
Commission vide its order dated 31st
August, 1994. Alongwith the account of election
expenses as maintained in the said Register, the
candidate was previously also required to furnish an
Abstract Statement of Election Expenses, verified by
an affidavit, (reproduced as Part-II of Annexure XV,
Part V at pages 251-254 of the Hand Book for
Returning Officers, 1998 edition).
The Commission has reviewed the formats of the said
Register and the Abstract Statement of Election
Expenses, as well as the supporting affidavit, in the
light of the decision of the Supreme Court in the
case of Common Cause vs. Union of India and
Others (AIR 1996 SC 3081) relating to
rendering of accounts of election expenses by
candidates under Sections 77 and 78 of the
Representation of the People Act 1951. The Supreme
Court has held and directed, inter alia, in the Common
Case case as follows:
A political party which is not maintaining, audited
and authenticated, accounts and has not filed the
return of income for the relevant period, cannot,
ordinarily, be permitted to say that it has incurred
or authorised expenditure in connection with the
election of its candidates in terms of Explanation 1
to Section 77 of the R.P. Act.
That the expenditure, (including that for which the
candidate is seeking protection under Explanation (1)
to Section 77 of the R.P.Act) in connection with the
election of a candidate - to the knowledge of the
candidate or his election agent - shall be presumed
to have been authorised by the candidate or his
election agent. It shall, however, be open to the
candidate to rebut the presumption in accordance with
law and to show that part of the expenditure or whole
of it was in fact incurred by the political party to
which he belongs or by any other association or body
of persons or by an individual (other than the
candidate or his election agent). Only when the
candidate discharges the burden and rebuts the
presumption he would be entitled to the benefit of
Explanation (1) to Section 77 of the R.P.Act.
The expression "conduct of election" in
Article 324 of the Constitution of India is wide
enough to include in its sweep, the power of the
Election Commission to issue - in the process of the
conduct of elections - directions to the effect that
the political parties shall submit to the Commission
for its scrutiny, the details of the expenditure
incurred or authorised by the political parties in
connection with the election of their respective
candidates".
On such review of the formats of the aforesaid
Register, Abstract Statement of Election Expenses and
the supporting affidavit, in the light of the Supreme
Court’s directions in the Common Cause
case, no change has been considered
necessary in the format of the aforesaid Register,
the particulars whereof correspond to the provisions
of rule 86 of the Conduct of Elections Rule, 1961.
The Commission has, however, changed the format of
the Abstract Statement of Election Expenses,
which the candidate has to furnish along with his
account of election expenses, having regard to the
aforesaid decision of the Supreme Court in the Common
Cause case. Further, the format of the
supporting affidavit by the candidate has also
been correspondingly revised. In the revised
format for the Abstract Statement of Election
Expenses, the candidate shall have to furnish details
of the expenditure incurred by the ( i ) political
party which has set him up, ( ii ) any other
political party supporting him, (iii) any other
association/organisation/body supporting him, and
(iv) any other individual supporting him.
A copy each of the formats of (i) the aforesaid
Register (which has not been changed), (ii)
revised Abstract Statement of Election Expenses and
(iii) revised supporting affidavit by the candidate,
is forwarded herewith.
It should be ensured that every candidate, as soon as
he files his nomination paper, is furnished with a
copy of the aforesaid Register and copies of the
revised formats of Abstract Statement of Election
Expenses and the supporting affidavit. If any
Returning Officer has already furnished to a
candidate the pre-revised formats of the Abstract
Statement of Election Expenses and supporting
affidavit, they should immediately furnish these
revised formats to the candidates concerned, clearly
impressing upon those candidates that they have to
submit their Abstract Statement of Election Expenses
and supporting affidavit in the revised formats,
while lodging their accounts of election expenses
with the District Election Officers under Section 78
of the Representation of the People Act, 1951.
The receipt of this letter may be acknowledged immediately.
A copy of the instructions issued in this behalf to
the District Election Officers, Returning Officers
and all other election authorities concerned may be
endorsed to the Commission for information and
record.
Yours faithfully,
(K.J.Rao)
Secretary
Back