Final Cover Election Expenditure - Election Commission of India

e ensured that seizure of cash is done by the Flying Squad or SST and no otherCheck Post is put by the Police for the purpose of seizing cash. In case any authorityfinds any cash during their checking, the Flying Squad shall be informedimmediately to take necessary action. All seizure of cash has to be done under thecontrol of Flying Squads and the Flying Squad is the Nodal authority who shallreport (both for FS and SST in Annexure 8 and 9) in Daily Activity Report, aboutthe entire seizure taking place in their jurisdiction. It should be ensured that MultipleCash seizure reports causes duplication of the seizure figures. The SOP should bestrictly followed.(iii) While checking, the purse held by the ladies shall not be checked. The SST shall bepolite, decent and courteous, while checking the baggage.(iv) If criminality is suspected or if any links with any candidate or political party issuspected or the cash may be used for bribing the voters, then the whole amountshall be seized by the Flying Squad or SST. If no criminality is suspected nor anylinks with any candidate or political party is suspected, and the cash is up to Rs. 2.5lakh, then no seizure will be effected.(v) If the cash found is above Rs. 2.5 lakh (Two lakh and fifty thousand rupees) with nolinks to any candidate or political party and no criminality is suspected, then noseizure of such cash shall be done by FS or SST, but the Income tax authoritiesshall be involved in all such cases before returning such cash. The Income Taxauthorities shall consider prompt action for seizure of the cash, in accordance withthe Income Tax laws, if they find the amount not duly accounted for. If the seizurecan not be effected and the person agrees to deposit the amount in Governmentaccount in bank, by filling up Challans for payment of his tax liability, the samemay be facilitated by the Income Tax Authority. If the cash has to be returned, then adeclaration in the Format (Annexure – 56) is to be obtained, before returning thecash. In case of any kind of seizure of cash, the FS or SST or Income Tax Authorityshall provide Acknowledgement and name of Appellate Authority, to the personfrom whom the cash or valuables were seized (Annexure 57).(vi) However, the cash will not be seized in the following case, by the Income TaxAuthority after verification:(a) If a person is carrying cash from the business place to the bank, for the purpose ofdepositing it in the bank, and submits the documents like PAN Card/BusinessRegistration Certificate and bank passbook/statement and copy of the cash book toshow regular cash deposits, then no seizure shall be effected, irrespective of theamount. However, a declaration in the format (Annexure-56) along with copies ofthe above documents shall be obtained from the person before returning the cash.The person shall submit a copy of the Bank deposit slip to the Income Tax Authorityconcerned, after depositing the amount in the bank.15