Code
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 hundred rupees.]
Explanation
Section 171I of the IPC mandates that all candidates and individuals involved in an election must meticulously maintain a record of all expenses incurred or authorized during the electoral campaign. These accounts should be accurate, reflecting the true cost associated with the election activities. This requirement aims to ensure transparency and accountability in the electoral process, preventing undue influence and the misuse of funds.
Illustration
Consider a candidate for the Lok Sabha election. During their campaign, they spend money on various activities like rallies, posters, and advertisements. According to Section 171I, they are obligated to keep a detailed record of each expense, including the date, amount spent, and purpose. If the candidate fails to maintain this account accurately, they become liable for prosecution under this section.
4. Common Questions and Answers
Q1. Who is required to maintain election accounts?
A1. Both candidates for election and any other individual who incurs expenses related to the election are required to maintain these accounts.
Q2. What kind of expenses need to be recorded?
A2. All expenses incurred or authorized in connection with the election must be recorded, including but not limited to travel, accommodation, rallies, advertisements, and campaign materials.
Q3. What are the penalties for failing to keep election accounts?
A3. The punishment can be imprisonment for up to one year, a fine, or both.
