Whoever being required by any law for the time being in force or any rule having
the force of law to keep accounts of expenses incurred at or in connection with an election
fails to keep such accounts shall be punished with fine which may extend to five thousand
rupees.
Explanation of Section 177 BNS
Section 177 of the Bharatiya Nyaya Sanhita, 2023 mandates that every candidate or person responsible, who is legally required to maintain records of election-related expenses, must do so properly. Failure to maintain these accounts is an offence under this section.
The purpose of this provision is to ensure transparency and accountability in election expenditure, thereby reducing the scope of black money, hidden spending, or unaccounted expenses during elections.
Key Highlights
- Applies to any person required by law to maintain election expense accounts.
- Punishable if such accounts are not maintained.
- Fine may extend up to ₹5,000.
Illustration
Example:
Candidate A, contesting in an Assembly Election, is legally required to maintain an account of all election expenses. However, he fails to maintain these records. Candidate A will be liable under Section 177 BNS and may be fined up to ₹5,000.
Common Questions & Answers
1. What is the main objective of Section 177 BNS?
The objective is to enforce accountability in election expenditure by ensuring candidates and concerned persons maintain proper expense records.
2. Who is required to keep election accounts?
Any person or candidate required by law or rules in force at the time of election is obligated to maintain these accounts.
3. What is the punishment under Section 177 BNS?
A fine that may extend to ₹5,000.
4. Does this section apply to candidates only?
No. It applies to any person who is legally required to maintain accounts in connection with an election, including agents or representatives.
5. Why is this section important?
This section ensures financial transparency in elections and prevents misuse of funds.
Related Sections (Clickable Internal Links)
You may also want to refer to:
- 👉 Section 173 BNS – Bribery at Election
- 👉 Section 174 BNS – Punishment for Undue Influence or Personation at Election
- 👉 Section 175 BNS – False Statement in Connection with an Election
- 👉 Section 176 BNS – Illegal Payments in Connection with an Election
Conclusion
Section 177 BNS plays a key role in ensuring fair and transparent elections. It places accountability on candidates and individuals to maintain proper records of their election-related expenses. Failure to do so attracts a monetary penalty to discourage concealment of funds.
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