Final Cover Election Expenditure - Election Commission of India

Annexure-35Election Commission's letter No.76/2003/JS.II dated 29.10.2003 addressed to the Chief Electoral Officersof all States/UTs.Subject: General Elections/Bye-Elections - Instructions for guidance of contesting candidates forlodging their accounts of election expenses - Inspection of accounts of election expenditure as anadditional measure - regardingI am directed to invite your attention to Commission's letter No.76/98/J.S.II Sdated 19.1.1998 on theabove subject and to say that as per standing instructions of the Commission, the contestingcandidates are required to maintain their election expenditure account in the prescribed register onday-to-day basis. They are also required to make available the said register, with supporting documents,for inspection, at anytime during the process of election, to the District Election Officers/ReturningOfficers/ Election Observers appointed by the Commission or any other such authority nominatedby the Commission in this behalf. It has also been clarified that the failure to produce this register, ondemand, will be considered as a major default. The register with the said supporting documents shallbe made available by the contesting candidates only once in three days.The Commission has now prescribed a revised format for maintaining account of election bycandidates under Sections 77 and 78 of the Representation of the People Act 1951 vide its letter No. 76/2003/JS.II dated 24 October 2003, which has now been made available to you. Under Section 77(1)[vide the 'Election And other Related Laws (Amendment) Act, 2003', already sent to you] only the expenseson account of travel of 'leaders' of the political parties covered under Explanation 2 will be exemptedfrom being included in the account of election expenses of a candidate. All other expenses - incurred/authorised by the political parties, other associations, body of person, individuals - are required to beincluded in the account of the candidate.In order to streamline the scrutiny of accounts maintained by the candidates, the Commission hasgiven the following directions:1. A register in the standard format as already prescribed vide Commission letter No.76/2003/JS.IIdated 24.10.2003 shall be issued to each candidate by the Returning Officer immediatelyafter his nomination, for keeping the day-to-day account of his expenditure.2. The register shall be duly page-numbered and authenticated by the District Election Officer atthe time of issue.3. All day-to-day accounts shall be faithfully recorded in this register and in no other document bythe candidate or his election agent.4. All documents such as vouchers, receipts, bills, acknowledgements, etc. in support of theexpenditure incurred or authorised shall be obtained from day-to-day as the expenditure isincurred and authorised and maintained in the correct chronological order along with theaforesaid register as prescribed under rule 86 of the Conduct of Election Rules 1961.142