Compendium of Instructions

on
Election Expenditure Monitoring
For Jammu & Kashmir
Legislative Assembly Election
(October - 2014)

ELECTION COMMISSION OF INDIA

 FOREWORD

It is true that multi-party democracy cannot function without use of money, which is
essential for election campaigns, but it is also conceded at all hands that the abuse of
‘Money Power’ entails certain risks like uneven playing field, lack of fair competition,
political exclusion of certain sectors, co-opted politicians under campaign debts and
tainted governance with rule of law undermined. Keeping in view the said risks, the
election expenditure monitoring mechanism was put in place by the Commission, for
conduct of free and fair elections after discussions with the stakeholders like the political
parties, media and civil society organizations. This Compendium of Instructions on
election expenditure monitoring was issued for the first time during general election in
Bihar in 2010. The said Compendium is updated before every general election,
incorporating the changes made during the process of each election.
2. The gist of instructions and copy of all instructions relating to Election Expenditure
Monitoring are given in Part-I and Part-II of this compendium. It delineates the role of
political parties, candidates, Election officials and Observers and mentions the relevant
case laws pertaining to the election expenditure, thus providing a ready reckoner to the
election officials, candidates and political parties. This Compendium guides the officers of
various Law enforcement agencies about their role during election process.
3. Curbing the use of money power during election process is a very challenging job
in view of its inherent complexities involved. The process is still evolving and requires
tremendous efforts and cooperation from all stakeholders in order to ensure the purity of
the elections. This compendium has also stood the test in the High Courts and in the Apex
Court. Besides giving a perspective on the challenges faced during the elections, this
compendium seeks to provide a comprehensive picture about Commission’s efforts in
dealing with this challenge.

Dated: 28th October 2014 (P.K. DASH )

Director General
Election Commission of India
PART

I
 TABLE OF CONTENTS

PART- I

Point Description Page

No. No.

1. Introduction 1

2. Types of election expenditure 2

3. Election Expenditure Monitoring Mechanism 3

4. Functions of different teams in Expenditure Monitoring 6

Mechanism

5. Procedure for Expenditure Monitoring 23

6. Maintenance of accounts by candidates 39

7. Inspection of the Election Expenditure Register 43

8. Meeting of the CEO, DEO with the political parties and Media 46
and meeting of the RO with the candidates
9. Training of the election agents of the candidates on expenditure 47
monitoring and maintaining the Registers
10. Expenditure by Political Parties and other persons 47

11. Scrutiny of the Statement of Accounts and the DEO’s Report to 50

the Commission

12. Report by the CEO 52

13. Role of the Returning Officer in Expenditure Monitoring 52

14. Role of the District Election Officer(DEO) 53

15. Action at the level of the Commission Headquarters 55

16. Role of Political Parties 55

17. Training 57

18. Election Expenditure Statement of the candidate on the CEO`s 61

Website and EEMS Software
19. Compilation of Seizure Reports 61

20. Ethical Voting Campaign 62

PART- II

Anne Brief Description of Annexure Page

xure
No. No.

1 Legal Provisions (Relevant excerpts from the Ranbir Penal Code, 66

SVT, 1989, Representation of the People Act,1957 and Jammu
and Kashmir Conduct of Election Rules, 1965)

2. Arrival/Departure Report of the Expenditure Observer 76

3A Expenditure Observer Report-I 77

3B Expenditure Observer Report-II 80

4 Expenditure Observer Report-III 83

5 Expenditure Observer’s Final Report (Report –IV) 86

6 Daily Report of the Assistant Expenditure Observer 88

7 Cue-Sheet for Video-Surveillance Teams 89

8 Daily Activity Report by Flying Squad on seizure of Cash/Other 90

items and on related complaints

8A Daily Activity Report by Flying Squad on MCC related 91

complaints

9 Daily Activity Report by Static Surveillance Teams 92

10 Format for Appeal for general public during elections 93

11 Shadow Observation Register for Maintenance of Day to Day 94

Accounts of Contesting Candidates
12 Details of Advertisements/Paid News in Print/Electronic Media 95

13 Daily action taken report of RO on Call Centre information 97

14. Commission’s letter No.76/Instructions/2014/EEPS Vol.XII dated 98

29thAugust, 2014

15. Election Expenditure Register and Abstract Statement of Election 101

Expenses

16. Details of Expenditure on Public Meetings/Rallies etc. 117

17. Commission’s Letter No.509/75/2004/JS-I, dated 15.04.2004 119

regarding Supreme Court’s Order dated 13.04.2004 relating to
advertisements of political nature on TV Channel and cable
networks.

17A. Certification of Political Advertisement-Regarding letter no. 129

491/Media/Policy/2013, dated 8th November, 2013

18 Commission’s Letter No.3/9/(ES008)/94-J.S. II, dated 2.09.1994 130

regarding restrictions on the printing on pamphlets, posters etc.

19 Format for details of campaign expenditure of political parties for 137

General party Propaganda as observed by the election officers
(From date of announcement of election to completion of election

20. Language in which the accounts of election expenses may be 138

filed by the contesting candidates (Commission’s letter no.
76/95/JS-II dt.10.04.1995)

21. Candidate wise scrutiny report of the DEO on lodging of election 139
expenses under Rule 89 of C.E.Rules1961 to the House of People
or State Legislative Assembly

22. Format for Report on alternate day of IMFL/Beer/Country 144

Liq u o r by the State/District Level Nodal Officer

22A. Commission’s instruction to DEOs for Daily Report of liquor 146

sale- Letter no. 76/instructions/EEPS/2013/Vol.VIII, dated 14th
November, 2013 - Prevention of Storage and illegal distribution
of Liquor during elections-
23. Monthly Report by DEO (Part –A& B) 152

24. Format of Activity Report by Investigation Directorate 154

25. Election Expenditure on travel by Lead Campaigners-Use of 155

helicopter for election campaign, etc. (Commission’s letter No.
437/6/1/2008-CC & BE Dated: 24th October, 2008)

26. Election Commission’s l e t t e r no. 509/75/2004JS-I/Vol.II/RCC 157

dated 21.11.2008 addressed to the Chief Electoral Officers of all
States and UTs regarding advertisement on political nature on
T.V. Channels & Cable T.V. Networks-Extension to Radio.

27. Application for certification of Advertisement 160

28. Certification of Advertisement for Telecast 162

th
29A. Commission’s letter No.491/Media/2010 dated 8 June 2010. 163
Regarding measures to check ‘Paid News’ during elections i.e.
advertising in the garb of news in Media

29B. Commission’s letter no.491/Media/2011 dated18th March,2011 166

regarding Measures to check `Paid News` during election i.e
advertisement in the garb of news in Media
th
29C. Commission’s letter no.491/Media/2011 (Advt) dated 16 167
August, 2011 regarding guidelines for dealing with candidates’
advertisements on TV/ Cable channels owned by political parties
or their functionaries/office bearers during elections

29D. Commission’s letter no. 3/9/2007/JS II, dated 16th October, 2007 169
regarding restrictions on the Printing of pamphlets, posters etc.

30. Election Campaign by political parties and candidates–election 171

expenditure of candidates – regarding (Commission’s letter
no.576/3/2005/JS-II dated 29.12.2005)

31. 175
Expenditure to be incurred on barricades and rostrums etc.
(Commission’s letter No. 76/2004/J.S.II, dated 10.04.2004)

32. Commission’s direction No. 76/81, dated 18.09.1981 regarding 177

 Lodging of accounts of election expenses

33. Commission’s Letter No. 76/98/J.S. II dated 30.10.1998 regarding 178

Daily accounts of election expenditure to be maintained by
contesting candidates in prescribed Register – submission to the
officers/Expenditure Observers for scrutiny –compliance

34. Commission’s letter No. 76/2004/J.S.II, dated12.03.2004 regarding 180

Instructions for guidance of contesting candidates for
lodging their accounts of election expenses – Inspection of
accounts of election expenditure as an additional measure

181
35. Commission’s letter No.76/Instructions/2014/EEPS Vol.XII dated
29thAugust, 2014 regarding Election Expenditure Register for
Candidate-Lodging of accounts election expenses before DEO

36. Commission’s letter No. 3/1/2004/JS-II, dated 03.04.2004 regarding 184

names of leaders of political parties for the purposes of section 77
(1) of the Representation of the People Act, 1951.

37. Commission’s letter No. 76/2004/JS-II, dated 06.08.2004 185

regarding Accounts of Election Expenses- Clarification

38. Commission’s letter No. 76/EE/2005/JS.III, dated 06.10.2005 186

regarding Expenditure incurred by leaders of the party in
election campaign

39. Commission’s letter No. 76/EE/2005/JS.III, dated 07.10.2005 187

regarding Expenditure incurred by leaders of the party in
election campaign

40. Commission letter No. 76/2007/JS-II Dated: 29th March, 2007 188
regarding Section 77 of the Representation of the People Act,
1951-Election Expenditure of candidates

41. Commission letter No.76/2007/JS-II Dated: 4th April 2007 190

regarding Account of election expenses of candidates – Section
77(1) of the Representation of the People Act. 1951
42. Commission’s letter No. 437/6/OR/95/MCS/1158 dated 29.03.1996 192
regarding Expenditure on security of PM during election visits.

43. Commission’s letter No.437/6/GUJ/98-PLN-III dated 16.01.1998 195

regarding Model Code of Conduct

44. Commission’s letter No. 76/2004/J.S.II, dated 17.03.2004 196

regarding Lodging of account of election expenses – Preparation
of rates chart

45. Commission’s letter No.491/Media Policy/2010, dated: 23rd 198

September, 2010 regarding measures to check Paid News during
elections i.e. advertising in the garb of news in media

46. Commission’s letter No. 437/6/INST/2008-CC&BE Dated : 31st 200

October, 2008 regarding use of Road Transport by party
campaigners availing the benefit to clause (a) of explanation given
under Section 77 (1) of the Representation of the People Act, 1951

47. Commission’s letter no. 76/Instructions/2012/EEPS Vol. I, dated 202

22nd January, 2014 regarding accounting of expenditure on
persons travelling with the leader of the Political Party ( Star
campaigner ) like medical attendant, security guard, media
representative, etc.

48. Commission’s letter no. 76/Instructions/2013/EEPS/Vol. VIII, 204

dated 25th October, 2013 regarding uploading the candidates` day
to day account register on DEO/CEO Website.

49. Format for appointing additional agent of expenditure matters 205

50. Detailed Seizure Report to be submitted within one week after 206
completion of Poll by CEO

51. Police Observer- Report-I-Preparedness Report of the Police 208

Observer for Expenditure Sensitive Constituency (ESC) –To be
submitted within 24 Hrs after arrival in the ESC.

52. Police Observer- Report- 2-To be submitted by e-mail / Fax, 209

speed post within 24 hours of completion of Poll/Re-poll if any to
 ECI )

53. O.M. No.CAS-7 (15)/2012/Div-I (Misc.) Govt of India, Bureau of 211

Civil Aviation Security (Ministry of Civil Aviation) A’ wing,
Janpath Bhawan, Janpath, New Delhi –110001, Dated: 03/07/2013
regarding Standard Operating Procedure to prevent transport of
suspicious money/bullion through airports during election process
– matter

53A. O.M NO. CAS-7(15)/2012/DIV-I(Election), ADDENDUM TO 215

OFFICE MEMORANDUM DATED 04/10/2013, dated
11/10/2013 regarding ADDENDUM to OM Dated 03/07/2013

53B. BCAS letter no. CAS-7(15) 2012 /Div. ( Election) Govt of India, 217
Bureau of Civil Aviation Security (Ministry of Civil Aviation) A’
wing, Janpath Bhawan, Janpath, New Delhi –110001, Dated:
12/11/2013 issued to IG, CISF, New Delhi

54. Commission’s letter no. 76/Instructions/2013/EEPS/Vol.V dated 219

18th April, 2013 regarding modification in Commission’s letter
no. 76/Instructions/2013/EEPS/Vol.I, dated 21st March, 2013

55. Commission’s letter No.464/AP- HP & AP-LA/BE/2011/EEM, 221

dated 3rd June, 2011 regarding clarification regarding lodging
expenses being incurred by the campaigners of the contesting
candidates

56. Commission’s letter No.76/Instructions/2011/EEM, dated 7th 222

April, 2011 regarding Instruction on Election Expenditure
Monitoring – Expense related to candidate – payment by cash

57. Format for Receipt to be given to persons from whom cash/article 224
is seized

58. Commission’s letter NO.76/Instructions/2012/EEPS, dated: 20th 225

January, 2012 – regarding election expenditure of the party
leaders (Star campaigners) covered under Explanation (2) of
section 77(1) of the R.P.Act, 1951

59. Commission’s letter No. 76/Instructions/2012/ EEPS, dated 9th 227

 February, General Elections to the Legislative Assemblies of
Punjab, Uttar Pradesh, Uttarakhand, Manipur and Goa-2012-
Addition of expenditure on traveling by Aircrafts/Helicopter by
contesting candidate and star campaigners after the date of poll

60. Commission’s letter No. 76/Instruction /2011/EEM, dated: 5th 229

December, 2011 regarding expenses incurred on community
kitchen (langar, bhoj, etc.) – inclusion in the account of election
expenses of candidates

61. Commission’s letter No.76/Instruciton/2013/EEPS/Vol. IV, dated: 231

24th December, 2013 – Procedure for preparation of Scrutiny
Report in respect of accounts of election expenses of the
Candidates

62. Commission’s letter No. 76/Instructions/2012/EEPS/Vol.I, dated 233

9th February, 2012 regarding General Elections to Legislative
Assemblies of Uttar Pradesh, Punjab, Uttarakhand, Manipur and
Goa-2012- Clarification on use of Video Vans during election by
contesting candidates and political parties

63. Commission’s letter No. 464/INST/2008/EPS Dated 5th 234

November, 2008 regarding Prohibition of misuse of Short
Message Services (SMSs)

64. Commission’s letter No. 61/Complaints/AP-LS/2012/EEPS, dated 235

19th July, 2012 regarding Collection of information from banks
regarding suspicious transactions during electioneering under
Article -324 of the Constitution

65. ECI letter No76/Instructions/EEPS/2013/Vol II, dated 16th 237

January, 2013 regarding monitoring by Income Tax Department

66. Government of India, Ministry of Finance, letter No. 240

F.No.60(2)/2008-BO.II, dated 20.02.2013 regarding Transport of
Clean and genuine cash by banks during elections

67. Reporting format for Seizure and raids/assets etc. of Excise Dept. 242
up to poll day
68. Reporting format for Seizure etc. made by IT Dept. up to poll day 243

69. Reporting format for Seizure made by Police Department up to 244

poll day

70. Measures to check ‘Paid News’ during elections i.e. advertisement 245
in garb of news in Media and related matters. (ECI letter No.
491/Paid News/2012/Media dated 27.08.2012 )

71. Measures to check ‘Paid News’ during elections i.e. advertisement 250
in grab of news in Media and related matters. (ECI letter No.
491/Paid News/2012/Media dated 09.10.2012 )

72. Code of Conduct for Television broadcasts in Connection with 251

elections

Standard operating procedure for Flying Squads and Static Surveillance 253
73.
Teams. (ECI letter No. 76/Instructions/2014/EEPS/Vol. I, dated 6th
March, 2014)
74. Order of the Commission, no. 76/Instructions/EEPS/2013/Vol I, 261
dated 14th March, 2013 relating to maintenance of accounts by
the contesting candidates and inspection of their accounts

75. Modification of Pro-forma for filing “Statement of Election 264

Expenditure” by the Political parties – to be filed after 75 days of
Assembly elections/ 90 days of Lok Sabha election. (ECI letter
No. 76/EE/2012-PPEMS dated 21.01.2013)

76. Affidavit to be filed by the candidates with their nomination paper 285
modification of format- Commission` letter no. 3/4/2012/SDR,
Dated:-24 August, 2012

77. Vehicle permit for district office bearers of recognized political 298
parties Commission’s letter no. 464/INST/2011/EPS dated
28.03.2013

78. Commission’s Instruction regarding advisory to political parties 299

to not to carry cash during election letter no.
76/Instructions/2010/371-465 dated 20th October, 2010
79. Commission letter no. 76/Instructions/2014/EEPS/Vol.XII, dated 301
29th August, 2014 regarding opening of Separate Bank Account
for Election Expenditure by the Candidates one day before the
date of notification of election

80. Commission’s letter no. 491/SM/2013/Communication, dated 304

25th October, 2013- Instructions of the Commission with respect
to use of Social Media in Election Campaigning

81 Commission’s letter no. 76/INSTRUCTIONS/2014/EEPS/Vol-IV, 307

dated 7th March, 2014-Instruction of the Commission regarding
formation of Village Level/Ward Level Awareness Group in
Expenditure Sensitive Pockets

82 Commission’s letter no. 76/Instructions/2014/EEPS/Vol.VII, 311

dated 9th April, 2014-Instruction of the Commission regarding
expenditure on Security cover to Minister/Candidates

83 Commission’s letter no. 76/Instructions/2014/EEPS/Vol.I, dated 313

9 th May, 2014-Instruction of the Commission regarding travel by
the candidate/Star Campaigner after poll and before declaration of
result

84 Commission’s letter no. 61/Complaints/2014/EEPS/Vol.VI, dated 314

9 th June, 2014 regarding accounting of parking charges of
aircraft/helicopter

85 E-filing of Affidavit (Form – 26) letter no. 3/ER/2014/SDR/Vol. I 315

dated 19th March, 2014

86 Transparency guidelines and accountability in Party Funds letter 319

no. 76/PPEMS/Transparency/2013 dated 29th August, 2014.

87 Release of Seized Cash and Other items during the process of 323
election letter no. 76/Instructions/EEPS/2014/Vol. XIV dated 1 st
October, 2014.
1. Introduction:
Section 8 5 (1) of the J a m m u & K a s h m i r Representation of the People Act,
1957 makes it mandatory for every candidate to the Jammu & Kashmir State
Legislative Assembly to keep a separate and correct account of all expenditure
incurred or authorized by him or by his election agent, between the date of
publication of the notification calling the election and the date of declaration of the
result thereof, both dates inclusive. The total of the said expenditure shall not exceed
such amount as may be prescribed under Section 85(3) of the J a m m u & K a s h m i r
Representation of the People Act, 1957. Under Section 85(2), the account shall
contain such particulars as may be prescribed. Rule 90 of the J a m m u & K a s h m i r
Conduct of Elections Rules, 1965 prescribes limits of election expenditure for
Assembly Constituency of the State. Particulars, which have to be shown in the
account, are prescribed in Rule 86 of those Rules. The ceilings on expenditure as
prescribed are enclosed at Annexure 1. Failure to maintain the account is an electoral
offence under Section 171-I of Ranbir Penal Code.
The incurring or authorizing of expenditure in excess of the limit prescribed under
Section 85(3) of the J a m m u & K a s h m i r Representation of the People Act,
1957 is a corrupt practice with reference to Section 132 of the J a m m u &
K a s h m i r Representation of the People Act, 1957. The beneficial object sought to
be achieved by making the incurring or authorizing of election expenditure in excess
of the prescribed limit as a corrupt practice was elucidated by the Supreme Court in
Kanwar Lal Gupta vs Amar Nath Chawla (AIR 1975 SC 308), as follows:
“… The object of the provision limiting the expenditure is two fold. In the first place,
it should be open to any individual or any political party, howsoever small, to be
able to contest an election on a footing of equality with any other individual or
political party, howsoever rich and well financed it may be, and no individual or
political party should be able to secure an advantage over others by virtue of
its superior financial strength….
The other objective of limiting the expenditure is to eliminate, as far as possible, the
influence of big money in the electoral process. If there was no limit on expenditure,
political p a r t i e s wo uld g o a l l o u t f o r c o l l e c t i n g co n tr i bu t io n s … The
p e r n i c io u s influence of big money would then play a decisive role in controlling
the democratic process in the country….”
According to Section 86 of the J a m m u & K a s h m i r Representation of the
People Act, 1957, every contesting candidate is required to lodge a true copy of the
account of his election expenses with the District Election Officer (DEO) within 30

1
 days of the declaration of the result of the election. Failure to lodge the account of
election expenses within the time and in the manner required by law without good
reason or justification may result in disqualification of the candidate concerned by
the Election Commission of India under Section 24E of the J a m m u & K a s h m i r
Representation of the People Act, 1957.
The Supreme Court has held in L.R. Shivaramagowde Vs. T.M. Chandrashekar
- AIR 1999 SC 252 that the Commission can go into the correctness of the account
of election expenses filed by the candidate and disqualify a candidate under Section
10A of the Representation of the People Act, 1951 in case the account is found
to be incorrect or untrue. Thus not only a candidate is required to keep his election
expenses within the ceiling prescribed by law, he has also to maintain a day to day
and true account of his election expenditure in the prescribed manner, present the
account for inspection by the Observer, RO or authorized person and submit it to the
DEO concerned within 30 days of the declaration of the result. Exceeding the
prescribed ceiling of expenditure can be a ground for an election petition against a
winning candidate. The legal provisions regarding election expenditure are set out in
Annexure-1 of this Compendium. Instructions have been issued by the Commission
from time to time on monitoring of election expenditure and its scrutiny. This
Compendium brings together at one place the relevant provisions of law and
instructions to be followed scrupulously b y election officers, observers, candidates
and political parties for effective monitoring and scrutiny of election expenditure.
2. Types of Election Expenditure:
Election expenditure can be broadly put in two categories. The first type is the
election expenditure, which is allowed under the law for electioneering, subject
to it being within the permissible limit. This would include expenditure connected
with campaigning like on public meetings, public rallies posters, banners, vehicles,
advertisements in print or electronic media etc. The second category of the
expenditure is, on items which are not permitted under law. For example,
distribution of money, liquor, or any other item to the electors with intent to
influence them comes under the definition of bribery and is an offence under the RPC
and corrupt practice under the J a m m u & K a s h m i r Representation of the People
Act, 1957. The expenditure on such items is illegal. Yet another form of expenditure
which is coming to the fore in recent times is on Surrogate Advertisements, Paid
News etc. The purpose of election expenditure monitoring is, therefore, twofold. For

2
 the first category of expenditure, it must be ensured that all election expenditure on
permitted items is truthfully reported and considered while scrutinizing the
expenditure account submitted by the candidates. As far as the second category of
expenditure including surrogate advertisements, paid news etc., is concerned, it is
obvious that it will never be reported by the political parties/ candidates. The systems
should be robust enough to catch such expenditure as well, and not only include it in
the account of election expenditure, but also take action against the wrongdoers
under the relevant provisions of the law, including lodging of complaints before the
police/ competent magistrate, if required.
3. Election Expenditure Monitoring mechanism:
For monitoring day to day election expenditure incurred by the candidate, election
expenditure mechanism will be put in place in each constituency. Maintenance of the
day to day account of election expenditure by the candidate is mandatory. Though
the account of election expenditure is required to be submitted within 30 days from
the date of the declaration of the result, the monitoring has to be done on a regular
basis during the campaign period for it to be of any use. After the campaign is
over it will be difficult to get any evidence of election expenditure. Since, the DEO
is required under the law to scrutinize and submit a report to the Commission
after the election, it is primarily the duty of the DEO to collect proper evidence
during election campaign, based on which it will be decided whether any
expenditure is left out in the statements of accounts submitted by the candidates. The
following will be the structure of the Expenditure monitoring mechanism:
3.1. Structure of Election Expenditure Monitoring Mechanism:
3. 1. 1. Expenditure Observers ( EO ) :
The Expenditure Observers shall be appointed by the Commission for specified
constituencies to observe the election expenses by the candidates. There shall be at
least one Expenditure Observer for each district, but each Expenditure Observer
ordinarily shall not have more than five Assembly Constituencies under his
observation.
3.1.2. Assistant Expenditure Observers (AEO):
Assistant Expenditure Observers (AEO) shall be appointed for each constituency on
date of notification of election by the DEO and if change is suggested by the
Expenditure Observer, the same shall be carried out. The AEO shall be of the rank of
Group B Officer or equivalent in other Central Government Services. If the officers

3
 of Income Tax Dept. are engaged by the Investigation Directorate for the seizure of
cash and goods, then such names should not be requisitioned for the AEO’s duty. If
there is absence of such officers in the district then officers of the State Treasury or
Finance Department may be nominated. He should preferably be a local officer,
posted within the same district or nearby but whose work place and home town
should not be in the same Constituency. He will be provided with a vehicle, one
personal security and a local SIM card, office space in the office premises of the RO,
as he will be coordinating with all the teams, nodal officers and the Expenditure
Observer. If the HQ of the AEO is different from the constituency, he shall be
provided with lodging and boarding in the constituency. He shall claim the Daily
allowance as admissible to him and shall be paid by DEO/RO
3.1.3. Video Surveillance Teams (VST):
One or more Video Surveillance Teams shall be deployed for each Assembly
Constituency/ Segment consisting of minimum one official and one videographer. If
necessary, more number of teams may be deployed on the recommendation of
Expenditure Observer. Assistant Expenditure observer shall be personally supervising
videography of sensitive events and big public rallies in the constituency. If more
than one public rally is organized on the same day, more than one video teams will be
deployed to record the procession and the rally.
3.1.4. Video Viewing Team (VVT):
There shall be a Video Viewing Team for each Assembly Constituency/Segment
with one officer and two clerks.
3.1.5. Accounting Teams (AT):
There shall be at least one Accounting Team for each Assembly
Constituency/Segment consisting of one official and one Assistant / Clerk. The
personnel of the Accounting Team should be drawn from the accounts sections of
various Government departments, or Public Sector Undertakings.
3.1.6. Complaint Monitoring Control Room and Call Centre:
A 24X7 Call Centre will be established in the Control Room at the district level to
operate from the date of announcement of election. The call center will be given toll
free telephone number with 3 or 4 hunting lines which will be widely publicized for
the public to inform corrupt practices related to election. A senior officer will be put
in-charge of the control room and call center who will be responsible for receiving
and recording the complaints and passing them on to the officer concerned or the

4
 flying squad for action without any delay. The call center will be provided with
sufficient staff to man the telephone lines round the clock.
3.1.7. Media Certification and Monitoring Committee (MCMC) :
There shall be a Media Certification and Monitoring Committee in each district. This
will be in expansion of the existing Committee at the level of Returning Officer
already in place for certification of advertisements in electronic media created vide
Commission’s letter No.509/75/2004/JSI, dated 15th April 2004. (Annexure-17). As
per the instruction dated 27th August, 2012 (Annexure-70), of the Commission: The
District level MCMC shall be formed in each district with the following members:
(a) DEO/RO (of Parliamentary Constituency)
(b) ARO(not below SDM)
(c) Central Govt. I & B Ministry official (if any in the district)
(d) Independent Citizen/Journalist as may be recommended by PCI
(e) DPRO/District Information Officer/equivalent – Member Secretary
The State level MCMC shall comprise of the following officers:
(a) The Chief Electoral Officer, Chairman
(b) Any Observer appointed by the Election Commission of India
(c) One expert to be co-opted by the Committee.
(d) Officer of Indian Information Service (IIS), (at the level of US/DS) posted in the
State/UT, representing a media Department of Government of India as separate
from the expert at (c) above.
(e) Independent citizen or journalist as nominated by PCI (if any)
(f) Addl/Jt CEO in charge of Media (Member Secretary).
3.1.8. Flying Squads (FS):
There shall be three or more dedicated Flying Squads under each Assembly
Constituency/Segment for tracking illegal cash transactions or any distribution of
liquor or any other items suspected of being used or bribing the voters. The Flying
Squads will consist of one Senior Executive Magistrate as the Head of the Team, one
Senior Police Officer of the Police Station, one videographer and 3 to 4 armed police
personnel. They are to be provided with a dedicated vehicle, mobile phone, a video
camera and necessary Panchnama documents required for seizure of cash or goods.
3.1.9. Static Surveillance Team (SST):
There shall be three or more surveillance teams under each Assembly
Constituency with one Magistrate and three or four police personnel in each team.

5
 This team shall put check posts and keep watch on movement of large quantities
of cash, illegal liquor, any suspicious item or arms being carried in their area. The
entire process of checking shall be videographed.
3.1.10. Expenditure Monitoring Cell:
The DEO shall appoint one senior officer not below the rank of SDM/ADM
conversant with the accounting as the Nodal Officer of the Expenditure Monitoring
Cell. All teams mentioned above and the Nodal Officer shall constitute the
Expenditure Monitoring Cell.
3.1.11. The CEO shall appoint one senior officer in his office, not below the rank of Jt. CEO
for coordination on expenditure monitoring with Commission, training of expenditure
related personnel and political party functionaries, coordination with all the DEOs
and other enforcement agencies.
4. Functions of different teams in Expenditure Monitoring Mechanism:
4.1.1. Expenditure Sensitive Constituency (ESC):
On the basis of past history, profile of the constituency and other developments, the
CEO shall identify the constituencies which are prone to high expenditure and corrupt
practices. Such constituency will be termed as “Expenditure Sensitive Constituency”.
For such constituencies, there will be two Assistant Expenditure Observers, two
Flying Squads, more number of static surveillance teams and video surveillance
teams. The CEO should facilitate effective functioning of the teams engaged in
expenditure monitoring work. The list of such constituencies should be sent to the
Commission well in advance.
4.1.2. Expenditure sensitive pockets (ESP):
The expenditure sensitive pockets are to be identified in consultation with the
Expenditure Observer (during first visit), on the basis of the literacy or economic
development or the number of complaints in the last election. Such pockets are to be
kept under close vigil by the SSTs during last three days before elections.
4.2. Expenditure Observers
4.2.1. Visit of the Expenditure Observer:
The Expenditure Observer shall reach the constituency on the day of the notification
of elections for duration of 3 clear days. During this visit he shall meet all the teams,
engaged in election expenditure monitoring If Expenditure Observer is not satisfied
with the performance of AEO he shall ask for change and the DEO shall provide
additional list of officers; he may change AEOs depending on their suitability. He

6
 shall also train all officials about the new procedure and ensure that the teams are
properly equipped. He shall coordinate with DEO, S.P, Nodal Officers of Police,
Income Tax and State Excise and other enforcement agencies. He will leave the
constituency after submitting poll preparedness report.

4.2.2. He shall again visit the constituency for the second time, on the date immediately
after the date of withdrawal of candidatures and shall remain in the constituency
during the entire campaign period, and shall leave the constituency only after the poll.
If he is performing the function of the General Observer, he will leave the
constituency only after scrutiny of Form 17-A, and ensuring that the Presiding
Officer’s diary is complete and the strong rooms are sealed. He may also be required
to stay till the completion of counting.
4.2.3. The Expenditure Observer shall once again visit the district on 30 th day after the
declaration of results and stay in the district for 7 clear days to assist the DEO in
scrutinizing the statements of accounts of election expenditure submitted by the
candidates after the declaration of results. The DEO shall facilitate that all
candidates/agents lodge the account within 30 days of declaration of result.
4.2.4. Role of Expenditure Observer:
Expenditure Observers are the eyes and ears of the Commission for monitoring of
election expenditure. Expenditure Observer shall supervise and guide the entire
election expenditure monitoring personnel engaged in the constituency. He shall
guide the DEO in imparting final training of all the expenditure monitoring personnel.
4.2.5. He shall supervise the functioning of Assistant Expenditure Observers. There may be
more than one Assistant Expenditure Observer for a constituency, depending on the
requirement. He shall give final training to the Assistant Expenditure Observers. He
shall periodically inspect the functioning of all the teams engaged in expenditure
monitoring and wherever there is laxity or irregularities in functioning of any of the
teams, he shall bring it to the notice of the DEO. The DEO shall take corrective steps
immediately on the recommendation of the Expenditure Observer.
4.2.6. He shall inspect the expenditure register of each candidate at least three times
during the campaign period and give his comments on the discrepancies. The dates
of inspection should be fixed in such a way that the gap between two inspections
should not be less than 3 days and the last inspection should be fixed not before 3
days from the poll day, so that major campaign expenditure is covered under
inspection

7
4.2.7. He shall supervise the maintenance of the Shadow Observation Register for each
candidate.
4.2.8. He shall coordinate with the Investigation Directorate of the Income Tax Dept.,
Nodal Officer of Police, Nodal Officer of State Excise Dept., and ensure that there is
free flow and exchange of information among all the agencies. On receipt of
information from any agency, action is to be taken promptly by the law enforcement
agencies concerned. In case action is not taken in time by any agency, he shall
immediately bring it to the notice of the Commission, with copy to CEO.
4.2.9. In case of any seizure by the Surveillance Teams, Flying Squads, Investigation
Directorate of Income Tax or by Police or State Excise Dept., he shall fax the report
to the Commission on the same day with copy to CEO.
4.2.10. He shall be mentioning the suppression of campaign expenditure, if any, vis a vis the
shadow observation register, noticed during inspection of day to day account of the
candidates. In this regard Order of the Commission issued on 14th March, 2013
(Annexure-74), for formation of District Expenditure Monitoring Committee and
decision on the replies of the candidates shall be followed. He shall ensure that a copy
of this order is served on all candidates. During his last visit, he shall assist the DEO
in submitting the Scrutiny Report correctly. In case, he does not agree with the DEO,
he shall mention all the reasons citing evidences, in the space mentioned for his
comments on the DEO’s Scrutiny Report.
4.2.11. If any candidate during all the inspections has reported “nil” expenditure either on
public rally or posters/pamphlets or media expenses or vehicles expense, though he
had obtained permission from the DEO, to hold such public rallies or use vehicles
etc., such cases shall be brought to the notice of the DEO and Returning Officer with
copy to the CEO immediately after each inspection, mentioning the names of such
candidates and the heads of expenditure where it is shown as “nil”.
4.2.12. Expenditure Observer Reports
He shall submit (i) Arrival and Departure Report within 24 hours (Annexure 2), (ii)
First report on the third day of his first visit i.e., after the date of
notification.(Annexure 3A), (ii) Second report within 24 Hrs after withdrawal of
candidature during the 2 nd visit.(Annexure 3B), (iii) Third report after the poll
(Annexure 4) and (iv) Fourth and final report after his 3 rd visit as per proforma
mentioned at Annexure 5.
He shall also inform to the MCMC, all the instances of suspected Paid News brought

8
 to his notice independently by any source, on the same day for necessary action.
Besides, he shall report to the Commission, in his Expenditure Report III (Annexure -
4) all the instances of Paid News as decided by the MCMC, and forward a photocopy
or CD/DVD of the Advertisement/Paid News to the Commission, with copy to the
CEO.
4.3.1. Assistant Expenditure Observer:
He shall be deployed in the constituency from the date of the notification and will
not leave the constituency without the permission of the Expenditure Observer.
There shall be at least one Assistant Expenditure Observer for each Assembly
Constituency/Segment. But in expenditure sensitive constituencies, there may be
two or more Assistant Expenditure Observers - one for outdoor recording of events
and other for coordination with the teams.
4.3.2. The Assistant Expenditure Observer shall see reports of the video CDs, read all the
complaints and reports with respect to each candidate, and study the Shadow
Observation Register (See para 5.1 with regard to the maintenance of Shadow
Observation Register) and the Candidate’s Expenditure Register. He shall supervise
the maintenance of the Shadow Observation Register and Folder of Evidence. The
Assistant Expenditure Observer shall be trained by the DEO before arrival of EO
and he shall work under his supervision and guidance of EO. He shall ensure that
all the expenditure related reports/ orders in respect of each candidate are obtained
from all the teams engaged in Expenditure Monitoring and are properly reflected in
the candidate’s day to day accounts of Election Expenditure. In case of complaint of
corrupt practice, he shall pass on the same to the flying Squads for immediate action
and inform the Expenditure Observer immediately. The flying squads shall report to
him about action taken on each complaint. If no action is taken by the squad or there
is delay in taking action, he should bring it to the notice of Expenditure Observer,
who in turn shall report to the Commission with copy to the DEO and CEO. If he
thinks that the SST are not working in proper arterial roads, he may suggest
changes.
4.3.3. He shall submit a daily report to the Expenditure Observer on all his activities as per
Annexure-6. Till the EO reaches the Constituency, the AEO shall submit his report
to DEO/RO which shall be brought to the notice of the EO afterwards. The folder of
evidence will have all records of the evidences collected during the campaign. He
shall make it available to the Expenditure Observer at the time of inspection of the

9
 candidate’s register for election expenses. In case of any evidence of suppression or
understatement of expenses in candidate’s register, the Assistant Expenditure
Observer shall bring it to the notice of the Expenditure Observer and through him to
the candidate appropriately during the inspection. For any understatement of
expenditure in the candidate’s register, the Expenditure Observer shall give his
remarks in the candidate’s register during inspection and put his signature. The
same shall be noted in the Shadow Observation Register and the signature of the
election agent/ candidate obtained on it. Such discrepancy should be referred to the
R.O. on the same day, who shall issue notice to the candidate on the same day as per
th
order of Commission, dated 14 March, 2013 (Annexure-74) In case of any
difficulty, the Expenditure Observer in turn shall inform the Commission and seek
its guidance.
4.3.4. The Assistant Expenditure Observer shall also assist the EO and also the DEO in
submission of his scrutiny report to the Commission. He shall remain present during
the third visit of Expenditure Observer to the district and shall assist him in his task.
4.3.5. The Assistant Expenditure Observer co-ordinate with the Media Certification and
Monitoring Committee (MCMC) at the distinct level and report to the Expenditure
Observer about its effective functioning. If all the cables/channels/newspapers are not
being watched by this committee, it should be brought to the notice of the
Expenditure Observer/Commission immediately with copy to the DEO and CEO.
4.3.6. If any campaign related public rally/procession/event could not be videographed due
to unavailability of videographer, the Assistant Expenditure Observer shall mention
such incident in Shadow Observation Register. If any advertisement in print or
electronic media is not reported by the media committee, the Assistant Expenditure
Observer shall obtain a copy and mention it in Shadow Observation Register.
4.4.1. Video Surveillance Teams:
The Video Surveillance Team shall be properly trained and oriented to capture all
the expenditure related events and evidences. The Video Surveillance Team, at the
beginning of the shooting shall record in voice mode the title and the type of the
event, date, place and the name of the party and candidate organizing the event. It
shall videograph the vehicles/event/poster/cut-outs etc. in such a way that the
evidence of each vehicle, its make and registration number, number of furniture,
size of rostrum, banner, and cutout etc. can be clearly seen and the expense thereon
can be calculated. Wherever possible, statements of the drivers and passengers of

10
 the vehicle should also be recorded to prove that the vehicle was used for election
purpose, if such vehicles are parked outside the venue of rally.
4.4.2. During the s hooting of the event, the video team shall also record in voice
describing the estimated number and type of vehicles, chairs/ furniture/ lights/
loudspeakers etc., the approximate size of rostrum/banner/poster/cutout etc. used in
the event. It will then be easier for the Video Viewing Team to cross check with
reference to the visuals and estimate the expenditure of the event. They will also
record the speech and other events to monitor whether any Model Code of Conduct
(MCC) violation has occurred.
4.4.3. The video surveillance team shall prepare a Cue Sheet at the time of recording in
the format given in Annexure -7. This cue sheet should be given to the viewing
team along with the recorded CD. The video CD should have identification
number, date and name of the Staff/officer and should always be kept with the cue
sheet. The purpose of maintaining a cue sheet is to see at a glance the evidence
available in the CD and also to view the relevant part of the evidence in a short
time.
4.4.4. In case of more than one event or public rally or procession on the same day,
appropriate number of video teams should be deployed and the DEO will provide
all logistics required by the Assistant Expenditure Observer.
4.5. Video Viewing Team:
The Video Viewing Team shall make CDs in house out of the video recordings,
captured by video surveillance Teams. Video recordings should not be given to any
outside agency for editing or any other purpose to avoid manipulation by any
outsider.. The video CDs captured by video surveillance team shall be viewed by
the Video Viewing Team daily for identifying expenditure related issues and
MCC related issues. They shall submit, on the same day and in any case not later
than the next day, their reports related to expenditure to the Accounting Team/
Assistant Expenditure Observer. In expenditure related reports, the team will put the
registration number of all the vehicles and their make, size of the dais, the number of
chairs, size of the text in Banner/Poster, size and number of cut-outs and all other
items of expenditure captured in the video. The reports/observations related to the
MCC shall be submitted by this team to the General Observer/RO. The Accounting
Team and the Assistant Expenditure Observer shall put the rates for expenditure,
calculate total expenditure based on the video evidences and make entry in the

11
 Shadow Observation Register for the candidate concerned. The same shall be
compared with the candidate’s register when that is produced before the
Expenditure Observer for verification. As explained earlier, any suppression or
omission shall be pointed out for corrective measures in writing by the R.O.
immediately within 24 hours.
4.5.1. Police Observers:
In expenditure sensitive constituencies, Police Observers not below the rank of
Dy. I.G. level from outside the State shall be deployed to supervise the operation
of Flying Squads, and Static Surveillance teams, in the region comprising of a few
districts. The Police Observers shall ensure that all the complaints are promptly acted
upon by the Flying Squad in a fair and impartial manner and the Static
Surveillance teams work effectively. It shall be ensured that there is no multiple
checking of a vehicle or person and the proper counter check is put to keep watch on
the officials engaged in checking. He shall also ensure that the person from whom
seizure is effected, is given proper acknowledgment and also the details of authority,
to whom he has to appeal. A copy of the Daily Activity Report by the Flying Squad
and Static Surveillance Team will be forwarded to him on the same day. If he is not
satisfied with the functioning, he will coordinate with the Nodal Police Officer of the
State and the CEO to have central police force in the teams. In case the problem is not
sorted out, he shall report to the Commission immediately.
4.5.2. The Police Observer shall report in the constituency on the date of notification and
shall remain till the end of the poll. The Arrival and Departure Report along with
the Police Observer Report-I and Police Observer Report-II will be sent to the
Commission with a copy to the CEO. (Annexure 51 and 52 )
4.5.3. The Police Observers shall also coordinate with Expenditure Observers regarding
expenditure matters and with General Observers regarding MCC matters. He shall
also coordinate with the officers of Investigation Directorate of Income Tax
Department and officers of State Excise Department.
4.5.4. In case of any apprehension of law and order problem or large scale complaints
about distribution of cash or gifts or liquor, he shall keep the Commission informed
about remedial measures taken by him.
4.5.5. Awareness Observer
Awareness Observer will be deployed by the Commission during the election process.
In case the MCMC have any doubt regarding suspected cases of paid news, the

12
 Awareness Observer may be consulted.
4.6.1. Flying Squads (FS) and Static Surveillance Teams (SST)
For the purpose of maintaining purity of elections, the Election Commission of India
has issued a Standard Operating Procedure (S.O.P) for Flying Squads, Static
Surveillance Teams and Check Posts, constituted for keeping vigil over excessive
campaign expenses, distribution of items of bribe in cash or in kind, movement of
illegal arms, ammunition, liquor, or antisocial elements etc. in the constituency
during election process, as per Annexure-73 and Daily Activity Reports to be
furnished by the FS and SST in the formats enclosed with it. The members of each
Flying Squad and Static Surveillance Team to the extent possible should not assigned
duty for more than 8 hrs in a day and to be dismantled immediately after poll/repoll.
4.6.2. The Seized amount will not be treated as election expenditure of the candidate till the
case filed in the court is decided finally and till such time it shall not be entered in
Shadow Observation Register. The Complaint/FIR copy shall be kept in the folder of
evidence. (Commission’s Instruction no. 76/Instrucitons/2013/EEPS/VolV dated 18th
April, 2013, Annexure 54)
4.7. Expenditure Sensitive Pockets (ESP)
(i) The DEO and SP in consultation with the Expenditure Observer shall identify the
Expenditure Sensitive Pockets in the constituency. These areas should be under
24x7 surveillance by the SSTs during the last three days of poll. There shall be mix
of CPF in the SST during this period.
(ii) Where information is received that a candidate is indulging in high election
expenditure, such candidate should be put under video surveillance all the time.
4.8 Standard Operating Procedure for checking helicopters/Private aircrafts –
The Bureau of Civil Aviation Security vide its O.M. No. CAS-7 (15)/2012/Div-I
(Election), dated 03.07.2013 and Addendum No. CAS-7(15)/2012/DIV I (Election ),
dated 25-07-2013 (Annexure 53, 53A and 53B) has issued instruction in supersession
of all other instructions recommending the following steps:
Pre-embarkation checks at Commercial Airports:
(i) During election process, all rules and procedures with regard to frisking and
checking of persons and baggage should be strictly enforced without any exception.
All passengers (excepting those who are exempted under the Rules) and all the
baggage (excepting that which is exempted under the Rules), boarding any
aircraft/helicopters including commercial/ chartered flights will pass through the

13
 pre-embarkation security checks area of operational airports of the State going of
Polls.
(ii) No prior permission for landing or take off of chartered aircrafts (including fixed
wing aircrafts) and helicopters at commercial airports shall be required from District
Election Officer (DEO) or Returning Officer (RO). The Air Traffic Control (ATC)
in commercial airports shall inform the Chief Electoral Officer (CEO) of the State
and the DEO of the district, in which the airport is located, about the travel plan of
chartered aircrafts or helicopters as early as possible, preferably half an hour in
advance.
(iii) However, during election process, the ATC shall keep record of all such chartered
aircrafts or helicopters, landing and taking off from commercial airports, time of
landing, time of take off and passenger manifest, route plan etc. The ATC shall
make a copy of this information available to the CEO of the State concerned and to
DEO of the district, in which airport is located, within 3 days, after the date of
landing/take off and the CEO/DEO shall make such information available to the
Expenditure Observer for making necessary verification during inspection. The
ATC shall also make the record available for inspection by Expenditure Observer
whenever required.
(iv) All baggage, including hand baggage, of persons/passengers (not exempted under
the Rules) but permitted to avail the facility of vehicle for going up to aircraft shall
also be screened by CISF/State/UT police without any relaxation.
(v) The CISF or police authorities of the State or Union Territory on detection of cash,
exceeding Rs.10 lakhs or bullion, weighing 1 kg or more in the baggage of aircrafts,
flying to or from the Poll bound State, shall instantaneously report to the Income
Tax Department.
(vi) The Income Tax Department, on receipt of information shall make necessary
verification as per the Income Tax Laws and take necessary measures if no
satisfactory explanation is given. They shall also inform the Election Commission /
Chief Electoral Officer / District Election Officer concerned, before release of any
such cash or bullion.
(vii) The law enforcement agencies, like CISF, State Police and Income Tax
Department shall develop their internal Standard Operating Procedure (SOP) in such
a way that the entire event right from detection till seizure or release at the airport is
captured by close circuit TVs/ Video Camera. For this purpose the CCTVs shall be

14
 installed in all commercial airports in places where the cash/ bullion is detected
counted/ seized and also in the interrogation chambers of the law enforcement
agencies including Income Tax Department Such recording of CCTVs / Video
Camera shall be preserved with the Airport Operator/ Authority for a period of 3
months and when required, be made available to the Election Commission/CEO.
Checks at Non-commercial Airports/helipads :
(viii) At remote/uncontrolled airports/helipads, the flying squad or police authorities
of the State/UT in coordination with pilot of the aircraft shall carry out the
screening/physical checking of all baggage coming out of the craft (excepting the
handheld purse or pouch by any passenger). Any unauthorized arms, contraband
goods, cash exceeding Rs.50,000/- belonging to any candidate or agent or party
functionary shall be investigated and considered for seizure as per order of Hon’ble
Supreme Court in Election Commissioner vs Bhagyoday Janparishad & Ors. WP
No. 231/2012, dated 09.11.2012. However, it is clarified that frisking of body of
any passenger shall not be done at the time of disembarkation at such remote
uncontrolled airports/helipads, unless there is specific information about
unauthorized arms or contraband goods, etc., being carried by the person.
(ix) At remote/uncontrolled airports and helipads, application will have to be made
either by the candidate or by the political party to the DEO concerned, at least 24
hours before landing, mentioning the details of travel plan, place of landing in the
district and names of passengers in the aircrafts/helicopters so that DEO can make
adequate arrangements for security, law and order issues and also to make available
the coordinates of the helipad. On receipt of such application, DEO shall issue
permission on the same day on priority basis.
(x) Every candidate shall also inform the Returning Officer concerned in writing
within five days after the landing of aircraft/helicopter, in his constituency about the
hiring charges paid/payable to the company owning/leasing the aircraft/helicopter,
the names of passengers and name of the political party. (if the party has borne the
expense for the hiring)
(xi) Passengers, crew and baggage to be transported in General
Aviation/Chartered/Private aircrafts and aircrafts owned or hired by state
governments shall be emplaned through the normal pre-embarkation security check
procedure as is applicable to scheduled flights. Similarly normal disembarkation
channel shall be followed and exit of such passengers and baggage shall not be

15
 allowed through any other gate of the airport. Movement of exempted category
passengers is to be coordinated in advance for smooth passage but their hold
baggage will be screened.
(xii) Baggage (except the handheld purse or pouch by any passenger) of arriving
passengers, crew in respect of General Aviation/Chartered/Private aircrafts and
aircraft owned or hired by state governments shall be screened/physically checked
randomly by CISF/ASG or State Police where deployed. The X-BIS may be
provided on arrival by the airport operator CISF/ASG shall arrange to deploy
additional manpower, If necessary for this duty:
(xiii) Airport operators manning the In-line Baggage Screening System (IBSS) and the
aircraft operators engaged in screening of baggage through stand alone X-BIS shall
report the detection of an unauthorized arms to police and suspicious money/bullion
to Income Tax Officer(s) posted at the airports in poll going states without any
delay; and
(xiv) It will be the responsibility of District Magistrate / SP to prevent transport of
unauthorized arms, contraband goods and suspicious money/bullion in General
Aviation/ Chartered/ Private aircrafts and aircraft owned or hired by state
governments operating to/from remote/ uncontrolled airports/helipads to poll going
states during election process.
4.9.1 Nodal Officer at Police Headquarters:
One officer of the level of Inspector General at the Police Head Quarters of the
state as selected by the Commission shall be notified as the Nodal Officer for
coordination with all flying squads, SSTs, all law enforcement agencies and with the
Commission. The CEO will send a panel of three names of IG rank, who have not
been admonished by ECI earlier. His office telephone/fax number and mobile number
shall be intimated to the Expenditure Observers, Investigation Directorate, Excise
Department and other law enforcement agencies during election. He shall train all
master trainers of districts, who in turn shall train all personal engaged in Flying
Squad or SST. He shall be responsible for coordination with other law enforcement
agencies, engaged in the election expenditure monitoring.
4.9.2 He shall compile the seizure reports by the FSs and SSTs sent by the SPs of
districts and send the composite Daily Activity Report as per Annexure-8, 8A & 9
by fax to the Expenditure Monitoring Cell of Commission every day, with copy to
CEO.

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4.10. Accounting Teams:
4.10.1. The accounting teams shall work under the guidance of the Assistant Expenditure
Observer for maintaining the `Shadow Observation Register’ and ‘Folder of
Evidence’ of each candidate of the Assembly Constituency / Segment. They shall
enter the items of expenditure, as reported to them and put the notified rates against
each item and calculate the total expenditure on the items for each candidate. The
format of `Shadow Observation Register` is given at Annexure-11.
4.10.2. There are cases when election campaign material is used after filing of nomination,
though it might have been paid for before the nomination is filed. The Team shall
ensure that the expenditure on all the election campaign material which is used after
the filing of nomination is included in the Shadow Observation Register, though the
payment for it may have been made before filing of nominations. Similarly, the
expenditure on rally or procession in connection with filing of nomination should be
shown as part of the election expenditure.
4.11. Complaint Monitoring Control Room and Call Centre:
There shall be a Call Centre for registering complaints and a Control Room for
communication between various functionaries involved in expenditure monitoring in
each district. All voice complaints made by any public/whistle blower should be
entered in the complaint register with timings noted against each complaint.. The
expenditure related complaints are to be passed on immediately to the officer
concerned of the Flying Squad with intimation to the Expenditure Observer, and in
case of MCC related complaints, a copy is to be passed on to the General Observer. A
register should also be maintained in the format given in Annexure 13, with the
name and address of the complainant, nature of complaint, timing of complaint and
action taken on the complaint by the Control Room. The Expenditure Observer and
General Observer shall inspect this register from time to time to ensure that the
control room functions smoothly and the complaints are passed on instantly for
further necessary action.
4.11.1. Media Certification and Monitoring Committee (MCMC) :
As already directed vide Commission letter No. 491/Media Policy/2010,dated 23rd
Sept 2010 in relation to the measures to check Paid News (Annexure-45), the
expanded and reconstituted committee at the District level, besides carrying out the
already assigned work of certification of advertisements, will also monitor both
print and electronic media including cable networks, and record either in CD or

17
 DVD/ keep a photocopy of all advertisements / paid news / election related news of
the contesting candidates/political parties. The DEO shall ensure that this
Committee is provided with all the national and local newspapers, having wide
circulation in the constituency, three to four TV sets with connections of all the
local and national News channels and one recording device and separate rooms so
that they can watch and record all the advertisements/discussions related to the
election.
4.11.2. The Commission vide its letters No. 509/75/2004/JS-I, dated 15th April, 2004
(Annexure-17) and No. 509/75/2004/J.S.-1/Vol.II/RCC,dated 21st November 2008
(Annexure-26) had directed that the advertisements of political nature on TV
Channel, cable networks, radio, including the FM Channels, during the period
when Model Code of Conduct is in operation, can only be made after prior
clearance from Scrutiny Committee constituted by the Chief Electoral Officer
concerned for the purpose. Application for such proposed advertisements shall
contain the following details:
(i) Cost of production of the advertisement;
(ii) Approximate cost of proposed telecast/ broadcast of such advertisement on a
television channel or cable network/ Radio with the break-up of number of
insertions and rate proposed to be charged for each insertion;
(iii) It shall also contain a statement whether the advertisement inserted is for the
benefit of the prospects of the election of a candidate(s) or political party/ parties;
(iv) If the advertisement is issued by any person other than a political party or a
candidate, that person shall state on oath that it is not for the benefit of the
political party or a candidate; and
(v) A statement that all the payments have been made by way of cheque or demand
draft.
4.11.3. Whenever the District Level Committee or the committee constituted by the CEO,
grants permission for any advertisement, it shall forward a copy of the permission
along with all expenditure details to the concerned DEO and the accounting team
which will include the expenditure in the Shadow Observation Register.
4.11.4. The political party/ candidate shall have to submit the details of expenditure on the
telecast/ broadcast in electronic media and advertisement/ paid news in print media. If
the MCMC finds that any advertisement has been made in TV, Radio, Cable Network,
FM Channel, in favour of any candidate without proper permission, they shall inform

18
 the RO immediately.
4.11.5. If the MCMC finds any advertisement or advertorial published in Print Media, it will
bring it to the notice of expenditure observer and a copy of the same will be placed in
the folder of evidence. The expenditure on this advertisement will be mentioned in
the Shadow Observation Register and intimated to the candidate during inspection of
his register. As per section 134 A of the J a m m u & K a s h m i r Representation of
the People Act, 1957, no person shall print or publish or cause to be printed or
published any election pamphlet or poster, handbill or other document without
mentioning the name and address of the printer and the publisher, and without
obtaining declaration from the publisher which is attested by two persons. It is the
responsibility of such press to deliver a copy of the declaration along with copy of the
document to the DEO/CEO, within a reasonable time after printing the document.
As per instructions of the Commission vide No. 491/Media/2012 dated
08.06.2010 (Annexure 29A) and 3/09/2007/JS-II dated 16.10.2007 (Annexure
29D), printing other documents for the purpose of section 134 A includes any
advertisement inserted in news paper and “Paid News” published in any news paper.
For violation of this provision, the penalty on the printer or the person is six months
of imprisonment or fine up to Rs.2000/-. Therefore, the R.O. shall issue notice to
candidate bringing to his notice such advertisements published and the notional
expenditure involved in the advertisement and whether declaration/authorisation
has been given by him for printing such material. hereafter, the matter will be
taken up with such mediahouse, for printing advertisement, in violation of section
134 A of the J a m m u & K a s h m i r Representation of the People Act, 1957. In
this regard Commission’s instructions contained in its letter
no.509/75/2004/JSI/VolII/RCC, dated 21-11-08 given at Annexure-26, may also
be followed. The format for application of Advertisement and Certification of
Advertisement for telecast are also enclosed at Annexure 27 and 28.

4.12.1. Paid News:

The Paid News has been defined by Press Council of India as ‘any news or
analysis appearing in any media (Print and Electronic) for a price in cash or kind as
consideration’. The Commission has decided to go by this definition. The ECI
circular No.491/Media/2010 dated 8th June 2010 sets out the approach to Paid News
and the action that needs to be taken. (Annexure-29A).The MCMC shall see all the
newspapers, print media, electronic media, cable network, mobile network and other

19
 modes of mass communication, like bulk SMSs etc., (Annexure 63) and keep record
of the advertisements, advertorials, messages, discussions and interviews relating to
the candidates and parties. This committee will submit a Daily Report with respect to
each candidate in a format given in Annexure-12 to the accounting team with
copy to RO and Expenditure Observer with respect to expenditure incurred by the
candidate on election advertising including the assessed cases of Paid News, along
with supportive paper cuttings/clippings, recordings of relevant TV and Radio
advertisements, which will also be included in the Shadow Observation Register. The
RO will issue notice to the candidate with regard to the incidents of Paid News in
consultation with the Expenditure Observer for not showing the expenditure on
such publication. The Expenditure Observer shall send a report of Paid News
along with copy thereof to the Election Commission within 24 hours.
4.12.2. The CEO shall obtain standard rate cards from the TV channels/Radio Channels/
News Papers, broadcasting/circulated in the State/ UT, six months before due date of
expiry of LokSabha/State/UT assembly. Such rate cards will be given to the
Accounting Team for calculation of rates of advertisements. The Accounting Team
will calculate the expenditure involved at the DAVP/DPIR rate, whichever is lower,
and will mention it in the Shadow Observation Register. The Expenditure Observer
will bring such discrepancies to the notice of the candidate/his election agent at the
time of inspection and mention the discrepancies in the expenditure on account of
Paid News in the remarks column of the Register of election expenses of the
candidate.
4.12.3. The copies of all such notices along with the paid news should be displayed in the
notice board of R.O and the District Election Website/ CEO Website. The copies of
the same can be given to any member of public on payment of Rs.1/- per page.
4.12.4. In case of dispute by the candidate in admitting the expenditure on account of paid
news, such cases may be considered in appeal by the State level committee already
envisaged in Commission’s circular dated 8th June 2010, which has been again
expanded and reconstituted, and the membership notified by Commission’s separate
circular vide letter no. 491/Media/2009 dated 18.03.2011 (Annexure-29B). The
Commission has issued guidelines putting time frame for appeal against decision of
MCMC to State Level MCMC and also the procedure involved vide its letter
no.491/Paid News/2012/Media,dated 27th August,2012 ( Annexure-70)
4.12.5. In order to bring uniformity in dealing with the instances of alleged Paid News and

20
 advertisements on TV/Cable Channels owned by political parties or their
functionaries/ office bearers, the Commission vide its letter No.491/Media/2011
(Advt, dated 16-08-2011 (Annexure 29 C) has directed the CEOs of all the states to
issue the following guidelines: -
1. Six months b efore the due date of expiry of Lok Sabha or the State/UT
Legislative Assembly, as the case may be, a list of television channels/radio
channels/newspapers, broadcasting/ circulated in the State/UT and their standard
rate cards shall be obtained by the CEOs and forwarded to the Commission.
Similar action shall be taken in respect of any news channel, newspaper, etc.,
introduced within this said period of six months.
2. The Media Certification and Monitoring Committee (MCMC) at District level
and State level will monitor all political advertisements in relation to candidates,
either overt or covert, and will intimate the Returning Officer for issue of
notices to candidates for inclusion of notional expenditure based on
standard rate cards in their election expenses account, even if, they
actually do not pay any amount to the channel/newspaper, that is otherwise
the case with “Paid News”. This will also include publicity by or on behalf
of candidate by Star Campaigner (s) or others, to impact his electoral
prospects. A copy of the notice will also be marked to Election
Expenditure Observer.
3. In case of bye-election to Parliamentary or Assembly constituency, the
standard rate card will be obtained by the District Election Officer
concerned immediately on announcement of the bye-election and Media
Certification and Monitoring Committee (MCMC) will take due action
immediately afterwards.
4. Like in the case of “Paid News”, the Chief Electoral Officer and District
Election Officers will brief political parties and media houses about the
above guidelines before the commencement of the election campaign.
5. In case of any technical doubt relating to the application of the standard rate
card, the matter would be referred to the DAVP, Ministry of I&B, Govt. of India
for advice.
4.12.6. Monitoring of Campaign through Electronic/ Print Media including Cable
Network:
The MCMC shall closely watch the campaign through Electronic/ Print Media

21
 including Cable Network, radio etc. and a pre-certification is done in case of
advertisement in electronic media. A meeting shall be taken by the DEO with the
political parties and also with the representative of news papers and in case of Print
Media clarify to them that all the advertisements issued/published by them would have
to be properly owned as per section 134 A of the J a m m u & K a s h m i r
Representation of the People Act, 1957 and any practice of surrogate advertising
shall be dealt with sternly. The DEO shall take particular care to alert political
parties, candidates and media that ‘news reports’ based on ‘payments’, generally
described as Paid News shall be accounted through MCMC and they must refrain
from such practice. The DEO shall also explain the new Expenditure Monitoring
Mechanism and related legal provisions. He shall request the political parties to
exercise self-restraint and thorough Political Parties, advise all their candidates to
exercise similar restraint on expenditure. At the state level, the Chief Electoral Officer
shall do the same exercise.
4.12.7. If the advertisement for general party propaganda with photo or appeal of the leader
(Star Campaigner) within the meaning of section 85 of the J a m m u & K a s h m i r
Representation of the People Act, 1957, is made in print and electronic media,
without any reference to any candidate, then expenditure on such general party
advertisement shall be booked to the account of the political party. If such leader
happens to be a candidate in any constituency, the expenditure on such general party
propaganda, even if it contains his photo, in print and electronic media, shall not be
booked to the account of such leader, as it is in the nature of general party
propaganda, without having any reference to his constituency. (Commission’s letter
NO.76/Instructions/2012/EEPS dated 20th January, 2012, at Annexure 58)
4.12.8. The Commission has issued Code of Conduct for Television broadcasts in
connection with election as per Annexure-72.
4.12.9. Instructions of the Commission with respect to use of Social Media in election
campaigning:
The Commission has issued detailed guidelines on Social Media on 25th October,
2013 ( Letter No. 491/SM/2013/Communication) which mentions about furnishing
details of social media accounts by the candidates in the affidavit filed during
nomination. The Commission also brought the political advertisements to be issued on
social media sites under the purview of pre certification. The Commission further
instructed that candidates and political parties shall include all expenditure on

22
 campaigning, including expenditure on advertisements on social media, both for
maintaining a correct account of expenditure and for submitting the statement of
expenditure. ( Annexure 80)
4.13 Expenditure Monitoring Cell:
(i) The Nodal Officer of Expenditure Monitoring Cell in the district headquarters
will coordinate with the DEO for providing adequate manpower and facilities of
office space and equipments. The Nodal Officer will train the manpower engaged
in various teams of the expenditure monitoring work well in advance, before the
notification of election. The DEO can deploy any other officer or employee
whose services are required for expenditure monitoring.
(ii) The Expenditure Monitoring Cell shall be responsible for video graphing all
public meetings/rallies political parties/potential candidates during the period
between announcement of election by ECI and notification of election. All such
expenditure incurred by political parties as per the video CDs/DVDs are to be
calculated by this Cell and handed over to DEO for estimating the expenditure by
the political parties, during such period. Although this expenditure is not to be
included in candidate’s register, the party has to show this expenditure to the
Commission, within 75 days of Assembly Poll or 90 days of Lok Sabha poll. The
CEO shall collect district-wise report as to the total expenditure by the party
during this period and also the period up to declaration of result and forward to
the Commission within 45 days of declaration of result.
(iii) The Toll free number in complaint Monitoring Cell shall be given wide
publicity encouraging the public to register complaints.
5. Procedure for Expenditure Monitoring:
The following monitoring procedure shall be followed during election process:
5.1. Maintenance of Shadow Observation Register and folder of evidence:
A Shadow Observation Register for each candidate shall be maintained by
Accounting Team in the format as enclosed at Annexure 11. This Register will be
maintained in hard copy and/or in excel sheet, with print outs (kept serially, page
numbered) and the observed expenditure as captured by various teams/reports of
Expenditure Monitoring. The purpose of this Register is to cross check items of the
major expenses incurred and reported by the candidate.
5.1..2. The accounting teams shall get information on daily basis from the Video
Surveillance Teams, Video Viewing Teams, MCMC, SSTs and FSs, and complaint

23
 monitoring Control Room. The Accounting Team shall work under the overall
guidance and supervision of the Expenditure Observer and Assistant Expenditure
Observer.
5.1.3. Assistant Expenditure Observer shall make daily inspection of the Shadow
Observation Register for each candidate and ensure that all expenditure reported by
different teams of Expenditure Monitoring are entered in this Register. In case of
any discrepancy or laxity, the same should be immediately reported to the
Expenditure Observer.
5.2. Folder of Evidence:
The folder of evidence shall be maintained by the Accounting Team along with each
Shadow Observation Register. All pieces of evidence collected against any
expenditure entered in the Shadow Observation Register shall be kept in this folder
and cross referenced with it. All pages are to be numbered and signed by the
Assistant Expenditure Observer. This folder shall include video or audio CDs,
copies of posters, pamphlets etc., newspaper advertisements and Paid News
cuttings, copies of bills and vouchers, copies of reports made by various officers
with respect to expenditure, copies of documents submitted by the candidate, copies
of the complaints relating to expenditure and inquiry reports on these complaints,
the notices issued to candidate by the RO relating to expenditure monitoring and the
replies received, FIRs filed relating to the expenditure of the candidate etc..
5.3. If it is found that a candidate incurred or authorized expenditure on prohibited
items, action should be taken against the candidate under relevant provisions of the
law. For example, if it is found that a candidate has distributed money or any item
in kind, to influence voters, a complaint should be lodged against him on the same
day before the Police/ in the competent Court under the provisions relating to
bribery in IPC. In addition, this expenditure should also be entered in the Shadow
Observation Register along with the evidence and the details of FIRs filed are to be
entered in the Shadow Observation Register. A report is to be sent to the
Commission within 24 hours by the Expenditure Observer about such incidents.
5.4.. The Shadow Observation Register can be shown to the candidate or his representative
and any member of the public only up to the period for which inspection of the
Register of election expenditure maintained by the candidate has been done and not
before inspection of accounts of the said date. If the expenditure reported in the
Register of election expenditure maintained by the candidate is less than the amount

24
 mentioned in the Shadow Observation Register, it shall be brought to the notice of
the candidate or his representative at the time of inspection, in writing in his
register itself under the signature of the Expenditure Observer and also making
such noting in Shadow Observation Register and obtaining the signature of the
candidate/ his representative. The candidate or his agent shall be served a notice in
writing on the same day by the RO for such discrepancy. A copy of the notice shall
be put on the notice board of the RO for information of the public. Any member of
the public shall be entitled to obtain a copy of the notice on payment of a fee of Re
1/- per page. A copy of the notice and the reply received from the candidate or his
election agent shall be kept in folder of Evidence and mentioned in Shadow
Observation Register. Replies received shall be put on the notice board of the RO
and copies of these shall also be made available to the public on payment of Re 1 per
page. The copies of notices so issued and replies received, if any, shall be marked to
the DEMC with Expenditure Observer, DEO and Dy. DEO for forming opinion
about the truthfulness of the account of expenditure submitted by the candidate after
the declaration of results. The latest instructions of the commission should be
followed.
5.5.1. Monitoring of Public Meetings, Rallies etc.
Any candidate or his representative, who applies for permission for a public
meeting or a rally shall also submit an expenditure plan in the format given in
Annexure-16 along with the application for permission.
5.5.2. A copy of this expenditure plan shall be given by the DEO along with copy of
permission letter to the officer sent on duty for maintenance of law and order to that
public meeting or rally and also to the Assistant Expenditure Observer for making
necessary arrangements for videography of the events.
5.5.3. The accounting team will calculate separately, the expenditure incurred in each of
the public meetings or rallies on the basis of notified rates and keep the folder of
evidence which are collected by way of photographs, video recording and
statements etc.
5.5.4. All expenses relating to rally or procession organized while filing nomination shall
be included in the accounts of the candidate.
5.5.5. Commission has issued instruction No. 76/Instruction/2011/EEM.dated 07.04.2011
(Annexure 56) that when members of public voluntarily attend a public
rally/procession/public meeting of candidate(s) by using their own personal vehicle,
without receiving any payment or reimbursement from anybody, it shall not be

25
 included in the expenditure of the candidate. However, the personal vehicles used
in the rally or public meeting for campaign purpose by putting flags or banners or
poster for the benefit of any candidate(s) shall be included in the expenses of the
candidate(s). If the commercial vehicles bearing commercial registration number
are used for rally or public meeting of any candidate(s) the expenditure on such
vehicles shall be included in the account of the candidate(s).
5.5.6. One personal vehicle owned and used by the candidate(s) for campaign purpose
shall be treated as campaign vehicle and notional expenditure on fuel and driver
salary as per the market rate shall be included in the accounts of the candidate(s). In
case other vehicles, owned by the candidate(s) are used for campaign purpose, then
the notional expenses as per the notified rate for hiring of such vehicles shall be
calculated by the candidate(s).
5.5.7. The use of flags, caps, mufflers with party symbol has been clarified in Question
No. 72 of FAQ on Model Code of Conduct. The expense on such items of flags,
mufflers or caps with party symbol shall be accounted for by the party concerned as
its election expense. If they bear the name(s) or photo(s) of candidate(s), it shall be
added to the accounts of the candidate. However, supply and distribution of main
apparels like saree, shirt, T-shirt, dhoti etc. by party/candidate is not permitted as it
is bribery of voters.
5.5.8. ECI instruction No. 464/INST/2011/EPS dated 28-03-2011 (Annexure 77) has
clarified that the expense on the vehicle of the district level party office
bearers/leaders (other than star campaigners) for the purpose of their visit to multiple
ACs within the district for electioneering shall not be included in the accounts of
candidate(s). It is further clarified that if the district functionary himself is a
candidate, contesting from the same district and such vehicle is used for movement
in the constituency from where he is contesting, or such vehicle is used for
campaign for any particular candidate(s), then the hiring charges of the vehicle
shall be included in the accounts of the candidate(s) using the vehicle for campaign
purpose.
5.5.9. Permission for public rally shall not be given, if the candidate does not produce his
accounts for inspection, without valid reasons. A show cause notice shall be issued
and served for not producing accounts, before the permission for public rally is
rejected. However, if the candidate produces the accounts for inspection, then
permission for public rally shall be granted forthwith. This will act as deterrence

26
 against dummy candidates, who are not serious in contesting elections.

5.6.1. Expenditure on travel expenses of Star Campaigners:

As per section 85 of the J a m m u & K a s h m i r Representation of the People Act,
1957, the expenditure incurred by the leaders of a political party on account of
travel by air or by any other means shall not be deemed to be expenditure in
connection with the election incurred or authorized by a candidate. Explanation (2)
of the section defines political leaders to include 40 persons of a recognized
political party and 20 persons of a party other than the recognized political party,
i.e., registered unrecognized parties, whose names have been communicated to the
Chief Electoral Officer and Election Commission of India within a period of 7
days from the date of notification. Such political leaders as communicated to the
CEO and the ECI are known as Star Campaigners. The Chief Electoral Officer
after receiving the information during the prescribed period regarding list of star
campaigner from Recognized Political Party/Other than Recognized Political Party
shall make it available to all Retuning Officer/DEO/Expenditure Observer and place
it on their website.
5.6.2. In the event of public rally or meeting by the star campaigner, if the candidate or his
election agent shares the dais with the star campaigner/ other dignitary, then the
entire expenditure on that rally other than the travel expenses of the star campaigner
should be added to the candidate’s expenses. If the candidate is not present on the
dais but the banners/posters with name of the candidate or the photographs of the
candidate are displayed at the site of pubic rally or the name of the candidate
mentioned by the Dignitary/Star Campaigner, then a l s o the entire expenditure
in the public rally other than the travel expenses of the star campaigner will be
added to the candidate’s account of election expenses. If there is more than one
candidate, sharing the dais or displaying banners or posters with their names in
rally/meeting, then the expenses on such rally/meeting should equally be divided
among all such candidates. The RO should pass on the information about the other
candidates present in the rally to the respective ROs, for making necessary entry of
expenditure in the Shadow Observation Register of such candidates.
5.6.3. ( a ) Helicopter or Aircraft Expenses: One of the major items of election expense
is by way of hiring helicopters and aircrafts. As per Commission’s instructions,
if the name of star campaigner of the political party has been intimated to the
Commission & CEO within 7 days of notification of election, then the travel

27
 expense of the Star campaigner will not be added to the expenditure of the
candidate. If the candidate(s) is/are sharing the transport facility with the star
campaigner, then 50% of the expenditure and if more than one candidate(s) is
sharing the facilities then 50% of the travel the expenditure is to be apportioned
among those candidates. (Commission’s letter no. 76/Instructions/2012/EEPS Vol. I,
dated 22 nd January, 2014 Annexure -47)
(b) In aviation sector, parking charges of aircraft (day/night) are levied on
aircraft/helicopter operators as per rates determined by Airport Authority of India or
by Private airport operator at respective airport. Therefore, the amount for
calculation of expenditure of the candidate shall be charged as per actual amount
paid or payable at such airports. At places other than commercial airport, the parking
charges should be as per actual amount paid by the operator or candidate. Therefore,
the parking charges at commercial airports should be obtained from the airport
authority of India or the private airport operator for calculation of parking charges of
any aircraft. For parking at other places, the actual charges paid by the operator or
candidate for parking of aircraft shall be taken into account.(Annexure 84)

5.6.4 (a) If any attendant including security guard, medical attendant, or any other person
including any member of the party, who is not a candidate in the constituency
concerned, or any representative of the electronic or print media, travels with the
leader (star-campaigner) of the political party in his vehicle/aircraft/helicopter etc.,
then the travel expenses of such leader shall be wholly booked to the account of
political party, provided that such person(s) sharing the transport with the leader (star
campaigner) does not play any role in election campaign for the candidate in any
manner. However, if any such person(s) sharing the transport with the leader plays
any role in election campaign for the candidate(s) in any manner then 50% of the
travel expenditure of the leader shall be apportioned to such candidate(s).

(b) The names of leaders of the political party (star campaigners), as defined in
Explanation 2 of section 85 (1) of the J a m m u & K a s h m i r Representation of the
People Act, 1957 are to be communicated to the Election Commission of India and
the Chief Electoral Officer of the State by the political party, within a period of seven
days from the date of notification for such election and such leaders are entitled to the
benefits provided under section 85 of the J a m m u & K a s h m i r Representation of
the People Act, 1957, from the date on which the list including his name is received
28
 by the Election Commission of India and by the Chief Electoral Officer of the State
concerned.

(c) If the leader (star campaigner) is a part of any rally, organised outside his
constituency, he is entitled to the exemption provided under Explanation 1 of section
85(1) of the J a m m u & K a s h m i r Representation of the People Act, 1957.
However, if the leader (star campaigner) is also contesting election in any
constituency, then he is not entitled to any benefit u/s 85 of the said Act, for the travel
expenses incurred within his own constituency and the expenses on meeting or rally
organised by him in his constituency including the travel expenses are to be added to
his account of election expenditure.

(d) If the rally/meeting is organised in the constituency of the leader (star campaigner),
where the leader shares the dais with other contesting candidates, then the meeting
expense is to be apportioned to the election expenditure of the leader and all such
candidates. However, if, he (star campaigner) is taking part in a rally/ meeting, along
with other contesting candidates of his party outside his constituency, then the meeting
expense shall be apportioned to the election expenditure of all such candidates, for
whose election campaign, such rally/meeting is organised and no part of such
rally/meeting expense, organised outside his constituency shall be added to the
election expense of the leader (star campaigner).(Commission’s letter no.
nd
76/Instructions/2012/EEPS Vol. I, dated 22 January, 2014 Annexure 47).

5.6.5. If a star campaigner of another political party /a party in alliance with the party of
the candidate attends the rally and takes the name of the candidate or shares dais
with the candidate then the travel expense of that campaigner of allied party up to
the constituency is not exempt and should be added to the candidate’s expenses. In
this regard Commission’s instructions contained in its letter no.437/6/2008-CC &
BE, dated 24-10-08, relating to use of helicopters are enclosed at Annexure-25.
5.6.6 All expenditure including lodging/boarding expenses of star campaigners in the
constituency where they campaign for any candidate shall be included in the
expenditure account of that particular candidate, provided that -
(a) the Star Campaigners/Campaigners have actually campaigned for the candidate,
and
(b) the Star Campaigners/Campaigners have incurred such boarding and lodging
expenditure while remaining in a commercial hotel or lodge for the purpose of
29
 election campaign of the candidate irrespective of the fact whether the payment
is made by such candidate or not.
The market value of such commercial boarding and lodging is to be calculated
towards the election expenditure of the candidate, even if the boarding and lodging is
provided as complimentary. If the star campaigner while availing the boarding and
lodging in one constituency, travels to another constituency to campaign for other
candidates, then the lodging and boarding expense will be proportionately distributed
as the expense of those candidates. A notice may be issued in all such cases and it
should be processed accordingly. (Commissions letter No.464/AP- HP & AP-
LA/BE/2011/EEM dated 3 rd June 2011, at Annexure 55.

5.6.7 The persons provided with ‘Z+’ (Z plus) security cover are permitted the use of State-
owned one bullet proof vehicles for the particular person. Such persons, whether they
are holding office or out of it, and whether they are candidates or not, shall be
permitted the use of the said State-owned bullet proof vehicles during the election
period covered by the Model Code of Conduct. The use of multiple vehicles in the
name of stand-by should not be permitted unless so specifically prescribed by security
authorities in any particular case. The cost of propulsion of such vehicles should be
borne by the person concerned when it is used for non-official purposes during such
period. In case of the visiting political functionaries, who are ‘star campaigners’, the
expenditure, will be accounted for in the party’s account. If the star campaigner is a
candidate, the propulsion cost of vehicle in the constituency shall be accounted for in
his election expenditure account. If the party functionary enjoying the security facility
is not a star campaigner, and he campaigns for the candidate, the cost of propulsion of
the security vehicle, used for such campaign shall be added to the candidate’s account
(Annexure 82).

5.6.8 The expenses after the poll and before the declaration of result, which can be said to be
in connection with the election shall only be accounted for by the candidates as per
Section 85 of the Jammu and Kashmir Representation of the People Act, 1957.
Therefore, the expenses on travel of a Star Campaigner or a candidate after the date of
poll, which are not connected with election shall not be added to any candidate’s
account. If the Star Campaigner/Candidate visits the constituency, where he or she has
contested the election, the travel expenses within the constituency for overseeing the
counting arrangement before, or on, the date of counting shall be added to his or her

30
 account. If the political party is bearing travel expenses of a Star Campaigner outside
his constituency after the poll, the said expense shall be shown by the political party in
the accounts submitted to the Commission. (Annexure – 83)

5.7.1. Monitoring of printing of pamphlets, posters etc.

The District Election Officers shall, within three days of the announcement of
elections by the Commission, write to all the printing presses in their districts,
pointing out the requirements of Section 134-A of the J a m m u & K a s h m i r
Representation of the People Act, 1957, and informing them that any violation
would invite stern action including the revocation of the license of the printing
press under the relevant laws of the State. They should be specially instructed to
indicate clearly in the print line the names and the addresses of printer and publisher
of any election pamphlets, posters, and such other material printed by them. Copy of
the printed material and the declaration of the publisher as required under section
134A(2) of the J a m m u & K a s h m i r Representation of the People Act, 1957 is to
be sent by the printer to the DEO and if it is printed in State Capital, then to the
CEO within 3 days of such printing. Detailed instructions on the subject are
contained in the Commission’s letter no. 3/9/(ES008)/94-JS-II dated 2nd September
1994 (Annexure-18).

5.7.2. If the posters, banners, flags, stickers, etc., with photo or appeal of the leaders ( Star
Campaigner within the meaning of section 8 5 of the J a m m u & K a s h m i r
Representation of the People Act, 1957 without any reference to any particular
candidate are used during the elections, the expenditure shall be booked to the account
of the political party. If however, the leader happens to be a candidate in any
constituency, then the proportionate expenditure on such items, actually used in his
constituency, shall be accounted for in his election expenses. (Commission’s letter
NO.76/Instructions/2012/EEPS dated 20th January, 2012, at Annexure-58)

5.7.3. As soon as the DEO receives any election pamphlets or posters, etc., from a printing
press, he shall examine whether the publisher and the printer have complied with the
requirements of law and directions of the Commission. He shall also cause one copy
exhibited on his notice board so that all political parties, candidates and other
interested persons may be able to check whether the requirements of law have been
complied with.

31
5.7.4. In all such cases where there is violation of the provisions of Section 134-A of the
J a m m u & K a s h m i r Representation of the People Act, 1957, complaint should
be filed by the DEO against the offenders in the competent court. These cases should
be given wide publicity and pursued vigorously in the courts concerned. Copies of
the printed materials along with the statements showing cost of printing should be
given to the accounting teams for inclusion in the Shadow Observation register.

5.8.1. Monitoring of use of vehicles during electioneering:

Each candidate shall submit before the R.O., details of all vehicles proposed to be
used by him for his election campaign. The R.O. will issue permits on the same
day. The vehicle permit obtained from the concerned RO is to be displayed on the
front screen of the vehicle. Two-wheelers (Motorbikes, Scooters, Mopeds), Cycle
Rickshaw, etc. are also vehicles for the purposes of these instructions and the permit in
such cases is to be shown on demand. These details should be given to the accounting
teams for inclusion in the Shadow Observation Register.

5.8.2. If a vehicle is found being used for campaigning without written permission of the
RO, it shall be considered unauthorized campaigning for the candidate and will
attract penal provisions of Section 171H of the RPC. It shall therefore be immediately
taken out of the campaigning exercise. In addition, the expenditure on this vehicle
will also be added in the Shadow Observation Register.

5.8.3. The permission given for the use of vehicle during election i s to be withdrawn by
the RO immediately, if the candidate has not submitted his account for inspection, in
spite of notice by the RO, and the permission shall not be granted till the
accounts are submitted for inspection by the candidates. Commission’s instructions
given in its letters no. 576/3/2005/JSII, dated 29-12-2005 at Annexure-30 may
also be followed for further guidance.

5.8.4. If the vehicle for which permission is given to a particular candidate is being used
for campaign purpose by or for another candidate, then the permission has to be
withdrawn and the vehicle is to be seized by the Flying Squad. Report should also be
given by Flying Squad to the Assistant Expenditure Observer for adding the
expenditure in the hands of the candidate who was actually using this vehicle.

5.9. Monitoring of expenses on constructions of barricades and rostrums etc.

If expenses on construction of barricades/ rostrums etc. are made by the

32
 Government agencies on account of security considerations, it should be booked as
expenditure of the candidate in whose constituency the meeting takes place. If a
group of candidates are present at the dais at the time when the leader of a political
party addresses such a meeting, the expenditure will be apportioned equally
amongst them. The District Election Officer shall obtain the details of expenditure
from the concerned Government agencies within three days of the event and
intimate to the candidates, their respective share of expenditure and mark a copy to
the Accounting Team for entering in the Shadow Observation Register. In case any
private agency is engaged in construction of rostrum or barricade, the R.O. shall call
for the information of expenditure from such agency within three days. If any travel
agency is engaged to provide the transport facility, the R.O. shall call for the expenses
details from such agencies within 3 days. This information will also be intimated to
the R.O. and the D.E.O. of the constituency/ district if any such candidate belongs to
another district. Commission’s instructions contained in its letter no. 76/2004/JS-II,
dated 10-04-2004 shall also be followed regarding expenditure incurred on barricades
and rostrums etc.(Annexure-31).

5.9.1 (i) If the Video Van is used by the political party during election process for
general party propaganda without mentioning the name of any candidate or
without photo of candidate except star campaigner of any constituency, then it
shall be booked to party account, which shall be reported within 75 days by the
party after completion of election in case of Assembly election or within 90
days in case of LokSabha election. (Commission’s letter no.
76/Instructions/2012/EEPS/Vol. I dated 9th February, 2012, at Annexure 62)

(ii) If the name(s) or photo(s) of candidate(s) are displayed or any posters/banners

of the candidate(s) are displayed thereon and the van is used in his constituency,
then the expenditure has to be accounted for by such candidate(s).

5.10. Other Monitoring Mechanism :

5.10.1. Monitoring of Accounts of Self Help Groups, NGOs etc.
There have been complaints pertaining to Self Help Groups, NGOs etc. being made
conduits by the political parties/ candidates for distribution of money/ materials and
are being utilized for election campaigns. In as much as the revolving fund/
economic assistance is channelised through the DRDAs, it should be easily possible to
monitor the SHGs closely so as to ensure that they are not utilized for distribution of
33
 money/ materials which is a corrupt practice and an electoral offence with reference to
the provisions of the J a m m u & K a s h m i r Representation of the People Act,
1957and the RPC. The DEOs shall call for report on alternate day of the SHG
/NGO activities in their district during the election process.

5.10.2. Checking Distribution of gift articles/ serving of food in Marriage/ Community

Halls:
There are frequent complaints of Marriage Halls/ Community halls or other big
Halls being utilized in the past for distribution of gift articles (like dhotis/ sarees)/
serving of food etc. The use of Marriage Halls/ Community Halls and similar places
during election period should be kept under watch by the District electoral
machinery with reference to the purpose of booking for which some evidence (like
marriage invitation) must be obtained so that there is no camouflage of expenses for
election purposes. The DEOs shall collect daily reports of such bookings and see
that no fake party is being organized for influencing the voters. Report of any
suspicious booking/event should be handed over to the Assistant/Dy. Director of
Income Tax, in charge of the district, who will examine the expenses from Income tax
angle. Large scale feeding under the cloak of “Annadanam” outside places of worship
will give room for suspicion that serving of food is being resorted to influence the
voters on the eve of the election, which is a corrupt practice and an electoral offence
with reference to Section 132 of the J a m m u & K a s h m i r Representation of the
People Act, 1957 and the provisions of R PC. The CEOs/ DEOs should ensure that
in case of any suspicion about feeding on a large scale, necessary steps should be
taken to prevent it.

5.10.3. A doubt has been raised with regard to participation of candidates in the community
kitchens (langar, bhoj, etc.) organised by religious communities in their religious
institutions as a matter of customary practice and the bhoj/feast, etc. offered as a
matter of social practice following a ritual ceremony, like, marriage, death, etc As per
the Commission’s instruction No. 76/Instruction/2011/EEM dated 05.12.2011
(Annexure 60) expenditure on the community functions shall be treated as the
election expenses of a candidate and added to account of the candidate, if any
contesting candidate(s) attends the community kitchen ( in whatever name has been
called) either organised by him or by any other person to entertain the electors.
However, this instruction does not apply to community kitchens/langars, etc.
organised by religious communities within their religious institutions as a customary
34
 practice or the bhoj/feast, etc. offered by any person (other than the candidate) in the
normal course to celebrate any ceremony like, marriage, death, etc., and the
expenses incurred on such community kitchen/ langar / bhoj/feast, etc. shall not be
included in the election expenses of the candidate, provided that the candidate
participates there in the normal course as a normal visitor. It shall further be ensured
that the candidate does not make any financial contribution for arranging such
community kitchen, etc. and no political campaign in any manner is
undertaken at such community kitchen, etc. The restrictions on the community
kitchens, etc., as mentioned above, shall be over after the completion of poll/ repoll in
the constituency.(Commission’s Instruction letter No. 76/Instruction/2011/EEM,dated
5th December, 2011 Annexure 60)

5.10.4. Checking Distribution of Tokens to be exchanged for gifts or cash or

distribution of money through various means:
Another form of corrupt practice in respect of which there have been complaints in
the past relates to distribution of tokens by parties/candidates to the voters. It is also
reported that token distribution is done at the time of Aarti offering or in
meetings/functions and pawn brokers are used as channels for bribing the voters. In
order to ensure that there is no scope for misuse, token distribution through any
method including in meetings/ functions held for election campaigning or social
gatherings should be checked by collecting proper evidences and lodging police
complaints. The DEO should arrange meeting with citizen forum, volunteers, Nehru
Yuva Kendras and other NGOs to get appropriate information in right time about
such activities. The DEO shall also collect the list of pawn brokers and keep them
under close watch including involving the Assistant Director / Deputy Director
Income tax in charge of the district for necessary action under Income Tax Act.

5.10.5. Checking distribution of cash by candidates/political parties along with

disbursement of wages under any Government scheme:
Representations were received in the Election Commission alleging that money was
being given on the eve of the elections by political parties/ candidates to workers over
and above the wages due under the Govt. Schemes like Rural Employment
Scheme, and various other schemes of Government to influence the voters. It is to be
noted that while poor people are not put to hardship due to the Model Code of
Conduct, the disbursement of any cash by political parties / candidates in addition to
wages to which the workers are entitled under the Scheme, is not permissible. This is
35
 a corrupt practice and an electoral offence. The District Election Officers should
monitor the disbursement of wages and other benefits under Government schemes so
as to ensure that there is no payment of cash or gift article by any candidate/
political party along with the wages under the Scheme. It is also noticed that the
cash benefits (both arrears and advance amount) under the Government schemes are
disbursed on the eve of elections, to bring influence on the electors. It will be the
responsibility of DEOs to ensure that no such arrear or advance is disbursed within 72
hours of the day of poll.

5.10.6. Monitoring of Production, Storage and Distribution of liquor during elections:

In order to curb the liquor menace, the following actions shall be initiated from the
date of the notification of elections till the date of poll:-

(i) The production, offtake, Stock Limits of Licensed Stockists, Daily receipt and off
take of retail sellers of IMFL/Beer/Country Liquor and Opening and Closing time
of Liquor Vending Shops should be closely monitored with reference to the
production figures in previous year.
(ii) Intensive vigil over inter state movement of vehicles at RTO Check Posts and
border check posts by Excise staff should be kept by special enforcement staff
under the State Excise Department who are deputed round the clock from the date
of notification till the completion of Poll/ Repoll. All distilleries and warehouses in
the State shall be put under 24X 7 CCTV monitoring with police guard, to ensure
that no liquor is released without proper license . Stern action should be taken
against any illicit storage or transportation of illicit liquor in the State. Inter State
co-ordination among Excise Commissioners with bordering States should be done
for monitoring of inter state movement of IMFL, Beer and Country Liquor.
(iii) District Level Nodal Officers and State Level Nodal Officer of Excise Department
should be identified to monitor the above aspects, conduct raids to seize illicit
liquor.
(iv) The District Level Nodal Officer will submit report on alternate day as per the
proforma given in Annexure- 22 of this Compendium for IMFL, Beer and Country
Liquor in separate forms to State Level Nodal Officer with copy to the DEO and
Expenditure Observers. State Level Nodal Officer of Excise Department will, in
turn, submit the alternate day Report on excise activity of the entire State to the
CEO in the same proforma with copy to the Commission.

36
 (v) The Commission’s Instruction No. 76/Instructions/EEPS/2013/Vol.VIII, dated 14th
November, 2013 addressed to DEOs, SPs and all Observers for prevention of
Storage and illegal distribution of liquor during elections and furnishing the daily
report by the DEOs on it, may also be brought to the notice of all concerned
(Annexure 22 A). The DEO and District Excise Officer are required to submit daily
report in the prescribed format to the CEO and Nodal Officer, Excise Department
5.10.7. Monitoring of cash withdrawal from Banks:
The DEO shall ask all the banks to submit daily report on suspicious withdrawal of
cash from bank account of any individual person during election process. The
Commission vide its letter No. 61/Complaints/AP-LS/2012/EEPS dated 19 th
July,2012(Annexure-64) has directed the DEOs to call for the following suspicious
transactions from the bank:

(i) Unusual and suspicious cash withdrawal or deposit of cash in a bank account
exceeding Rs. 10 lakh during the process of election, without any such instance of
deposit or withdrawal during the last two months.
(ii) Unusual transfer of amount by RTGS from one bank account to the accounts
of several persons in a district/constituency during the election process without
any precedent of such transfer.
(iii) Any deposit of cash or withdrawal of cash exceeding Rs. 1 lakh from bank
account of candidates or spouse or his dependants, as mentioned in the affidavit
filed by candidates which is available in CEO’s website.
(iv) Any withdrawal of cash and deposit of cash exceeding Rs. 1 lakh in the account of
the political party during the election process.
(v) Any other suspicious cash transactions, which might be used for bribing the
electors.
The DEO shall ensure that the reports are received regularly from banks and the
same are handed over to Expenditure Observer for analysis and investigation, if any
may be conducted through the FS or through the Investigation Directorate of
income Tax to see that the money is not used in election process.

In case any suspicious nature of withdrawal of large amount of cash is noticed,

necessary action may be taken and the information about large amount exceeding
Rs.10 lakh shall be passed on by the DEO to the Nodal Officer Income Tax Dept.{at
O/o The DGIT(Inv.)} or Assistant/Dy. Director of Income Tax in charge of the

37
 district for necessary action under Income Tax laws.

5.10.8 Standard Operating Procedure for transportation of cash by ATM Vans and
others
In pursuance of ‘SOP’ prescribed by the Ministry of Finance (Department of
Financial Services), copy enclosed as per Annexure-66. It is reiterated that the Banks
should follow the following procedure for transportation of Cash scrupulously :-

(i) The bank shall ensure that the cash vans of outsourced agencies/companies carrying
that bank’s cash shall not, under any circumstances, carry cash of any third party
agencies/individuals except the banks. Towards this, the outsourced
agencies/companies shall carry letters/documents etc. issued by the banks giving
details of the cash released by the banks to them and carried by them for filing the
ATMs and delivering cash at other branches, banks or currency chests.
(ii) The personnel of the outsourced agencies/companies accompanying cash van shall
carry identity card issued by the respective agencies.
(iii) The aforesaid procedure has been stipulated for the reason that during the period of
election if the authorised officials of the Election Commission (District Election
Officer or any other authorised official) intercepts the outsourced agency/
company’s cash van for inspection, the agency/company should be in a position to
clearly show to the Election Commission through document and also physical
inspection of the currency that they have collected the cash from the banks for the
purpose of replenishing the bank’s ATMs with cash or delivery of the cash to some
other branches of the banks or currency chest on the instructions of the bank.

(iv) The aforesaid procedure shall be part of the standard operating rules and
procedure of banks for transport of cash. (Annexure-66)
5.11 With regards to information of suspicious or illegal cash, foreign currency and Fake
Indian Currency Notes (FICN) etc. found during elections a reference may be made
to the relevant enforcement agencies in the district.

The investigation Directorate of Income Tax Department shall be deployed during

elections and they shall perform the functions as mentioned in ECI letter
No76/Instructions/EEPS/2013/VolII,dated 16th January,2013(Annexure-65)The
Daily Activity Report shall be forwarded by the Asst./ Dy. Director of Income Tax
(Inv.) as per the revised format (Annexure-24), to the Nodal Officer at the O/o
DGIT (Inv.)/ DIT(Inv.) concerned who will in turn compile the reports and send it
to Election Commission every alternate day, with copy to CEO.
38
6. Maintenance of accounts by candidates:
6.1. Procedure for maintaining accounts of election expenses by the contesting
candidates:
6.1.1. As per section 8 5 of the J a m m u & K a s h m i r Representation of the People
Act, 1957, every candidate during an election shall either by himself or by his
selection agent, keep a separate and correct account of all expenditure in connection
with the election, incurred or authorized by him or by his election agent between
the date o f no t i fi c a t io n o f e l e c t io n on which he has been nominated and
the date of declaration of the result thereof, both dates inclusive.
6.1.2. Section 86 of the J a m m u & K a s h m i r Representation of the People Act, 1957
provides that every candidate has to lodge a true account of his election expenses
maintained under Section 85 of the J a m m u & K a s h m i r Representation of the
People Act, 1957, with the District Election Officer within 30 days from the date
of declaration of result of the election. In the computation of this 30 days period,
the date of declaration of result of election is excluded. The Commission has
clarified vide its letter No. 76/95/J.S.II dated 10-04-1995 (copy enclosed at
Annexure-20) that in fairness to the contesting candidates, they will be
permitted to file their election expenses in English, Hindi or the local language (s)
in which the electoral rolls are printed. For this, it has to be ensured that all
contesting candidates get the forms/ registers/ extracts of rules relating to lodging of
their returns of accounts of election expenses in the approved regional language for
electoral rolls and no candidate complains that he was not aware of the statutory
requirements relating to filing the returns of election expenses and he is able to
maintain his day to day account properly.Various instructions of the Commission
issued from time to time for the guidance of the contesting candidates are given in
Annexure 36 to 46.

6.2.1. Separate Bank Account to be opened by each candidate for election expenditure:
(Annexure 79 letter no.76/Instruction/2014/EEPS/Vol.XII, dated 29 th August,
2014)
(i) In order to facilitate monitoring of election expenditure, each intending

candidate is required to open a separate bank account exclusively for the purpose of

election expenditure. This account can be opened any time only for the purpose of

election, not later than one day before the date of notification of election. The

39
account number of this bank account shall be communicated by the candidate in

writing to the Returning Officer ( RO) of the Constituency at the time of filing of his

nomination. Wherever the candidate has not opened the bank account or not

intimated the bank account no., the RO shall issue a notice to each such candidate to

comply with the Commission`s instructions.

(ii) The bank account can be opened either in the name of the candidate or in the

joint name with his election agent for the purpose of election expenditure. The said

bank account should not be opened in the joint name with any family member of the

candidate or any other person, if he/she is not the election agent of the candidate.

(iii) The bank account can be opened anywhere in the state. The accounts can also

be opened in any of the banks including the co-operative banks or in the post offices.

The existing bank account of the candidate should not be used for this purpose as it

has to be a separate bank account for election purpose.

(iv) All election expenditure shall be made by the candidate, only from this bank

account. All expenses to be incurred by the candidate on electioneering shall be

deposited in this bank account, irrespective of its source of funding including

candidate’s own fund. A self-certified copy of the statement of this bank account

shall be submitted by the candidate to the DEO along with the statement of the

account of election expenditure as required to be filed within a period of 30 days

from the date of declaration of result.

(v) The candidate(s) shall incur his/her election expenses by crossed account payee

cheque, or draft or by RTGS/NEFT from the bank account opened for election

purpose. However, if the amount payable by the candidate(s) to any person/entity,

for any item of expenditure, does not exceed Rs. 20,000/- during the entire process of

election, then such expenditure can be incurred in cash, by withdrawing it from the
40
 said bank account.

(vi) The candidate is required to deposit the entire amount received through any

source and meant for election expenses in the said bank account and all his/her

election expenses are to be incurred only from the said account.

(vii) The candidate is also required to ensure that neither his/her agents and/or

followers nor he/she himself/herself carries cash exceeding Rs. 50,000/- in the

constituency during election process, as per direction dated 30.11.2012 of Hon’ble

Supreme Court in the case of Election Commission Vs. Bhagyoday Jan Parishad and

Ors. (SLP No. CC 20906/2012) (copy enclosed).

(viii) It is hereby clarified that if any election expenses are incurred without routing

it through the said bank account or not by way of cheque or draft or RTGS/NEFT, as

mentioned in para (v) above, it will be treated that the candidate has not maintained

the accounts in the manner, prescribed by the Commission.

(ix) The DEOs shall issue suitable instructions to all the banks or post offices located

in their districts to ensure that they open dedicated counters for election purpose to

facilitate prompt service to the candidates in opening of bank accounts. The banks

shall also allow withdrawals and deposits from the said account on priority basis

during the election period.

6.3.1. Register of Election Expenditure to be maintained by the candidate:

(Annexure 14 letter no.76/Instruction/2014/EEPS/Vol.XII, dated 29 th August,
2014)

Each candidate is required to maintain a day to day account of his election

expenditure in a Register as in Annexure-15, given to him by the Returning Officer
at the time of filing of nomination papers. This Register shall consist of three
parts: (i) Register of day to day accounts in Part A, in white pages, (ii) Cash
Register as Part B, in pink pages and; (iii) Bank Register as Part C, in yellow
pages. The candidate shall have to submit this very Register in the said three Parts
41
 for inspection by the Expenditure Observer at least three times during the campaign
period.
6.3.2. Every page of the register must be numbered and a certificate must be given by the
RO on the first and last page of the Register about the total number of pages in the
register. The Register should have sufficient number of pages for the entire
campaign period. However, if the Register gets filled up earlier, the candidate can
ask for a supplementary Register and the RO shall issue a supplementary Register to
him in the same format. The candidate shall give an acknowledgement for having
received these registers. The District Election Officer should obtain a copy of such
receipts from the Returning Officer.
6.3.3. Procedure to fill up the Register of Day to Day Accounts of Election Expenses,
Cash and Bank Register.
(A) Register of Day to day Accounts:
This register, meant for the entire election expenses comprises of 9 columns and is
required to be filled up date wise on day to day basis. Whenever no expenditure has
been made on any particular date, `NIL` should be mentioned against that date.
Besides correctly filling up all columns, care should also be taken to fill up the total
amount of expenses (including both paid and outstanding) incurred/ authorised on
every date. The value of goods or services in kind received from any source and
used for electioneering of the candidate shall also be mentioned. In fact, this register
will contain the entire election expenditure incurred/ authorised by the candidate/
election agent/the party/ any other person. Regarding source of such expenses, any
amount incurred/authorised by the candidate from his own fund should be
mentioned in the relevant column. Amount received from political party or incurred
or authorised by political party either in cash on in kind shall be mentioned in the
column meant for the purpose. Source of any amount either received in cash or in
kind from any person or entity other than political party shall be mentioned in the
separate column meant for this purpose.

(B ) Cash Register :
All the amounts received in cash from any source including withdrawal from any
Bank account of the candidate are to be entered date wise in cash register from the
date of nomination to the date of declaration of results. Name and address of
person, or entity from whom amount is received in cash shall be entered in receipt
column of the cash register. If the amount is withdrawn in cash from the Bank

42
 account opened for the election purpose, the same should also be shown in the
Receipt Columns with appropriate description. All expenses incurred in cash shall
be entered in Payment Columns. When any amount of cash is deposited in the bank
account of the candidate the same shall also be entered in the payment columns,
‘Nil’ should be mentioned against the date wherever no receipt or payment has been
made. Date wise cash balance is required to be shown. If cash is given to any
person or any branch office of the candidate, the same should be clearly mentioned.
Efforts should be made as far as possible to make all payments through cheques and
avoid carrying huge amount of cash in the constituency during election campaign.
(C) Bank Register:
The candidate shall deposit the entire amount, meant for election expenses received
from any source including his own fund, in the bank account opened for the purpose
of election. All the election expenses are to be incurred by issuing cheques from
this bank account only. However in case of minor expenses, where it is not possible
to issue cheque, the amount can be withdrawn in cash and payments are to be made
with proper vouchers. Details of deposits, withdrawals and daily balance shall be
entered in respective columns of the Bank Register. `Nil` should be mentioned
against the date wherever no deposit or withdrawal has been made.
6.3.4 Appointment of Additional Expenditure Agent on part of candidate
Under the existing instruction of the Commission, every candidate is permitted to
appoint an additional agent in the prescribed format (Annexure-49 ) assisting
the candidate in the various expenditure related matters.

7. Inspection of the Election Expenditure Register:

7.1 The RO shall organize a meeting of all candidates immediately after the allotment
of symbols, and properly explain to them, the legal provisions relating to election
expenditure and consequences of failure to comply with the provisions of law. The
Assistant Expenditure Observer/Expenditure Observers will be present in the
meeting. The RO shall also give a copy of these instructions regarding expenditure
monitoring to each candidate both in English and vernacular language.
7.2. The RO shall prepare a schedule for inspection of Expenditure Register of each
candidate, by the Expenditure Observer, or a senior officer designated by the RO in
consultation with the Expenditure Observer for the purpose. The candidate is
required to produce the register either in person or through his election agent or any
other person duly authorized by him before the Expenditure Observer/designated

43
 officer for inspection at least three times during the campaign period. The gap
between two inspections should be at least three days. This schedule shall be given
wide publicity through Press. For convenience, for each candidate the timing of
inspection may be specified between 10.A.M to 5 P.M. Timing should be fixed in
such a way that the work should be completed before 7 P.M. The inspection should
be done either in the office room of the R.O. or any other conference room/office
chamber. The last inspection should be fixed not before 3 days from the day of poll.
After every inspection during the election process, the day to day election account
register of candidate shall be scanned till the date of inspection and uploaded onto
the DEO’s portal with link provided to the CEO’s website besides displaying
photocopy on notice board. (Commission’s letter no. 76/Instructions/
th
2013/EEPS/Vol. VIII, dated 25 October, 2013, Annexure-48).
7.3. On the days fixed for inspections of Register of a candidate, the Assistant
Expenditure Observer assigned to keep a watch on the expenditure in that
constituency should be present, along with the Shadow Observation Register and
Folder of Evidence.
7.4. If a candidate or his agent does not produce his election expenditure Register for
inspection on the day fixed for this purpose, a notice shall be issued to the candidate
by the R.O in writing informing him that if he fails again to produce the Register for
inspection on the day specified in the notice, it shall be presumed that he has failed
to maintain day to day account of election expenditure as required under Section 85
of the J a m m u & K a s h m i r Representation of the People Act, 1957. This
notice shall be given widest possible publicity and a copy shall be displayed on
the notice board of the R.O. If in spite of the notice the candidate fails to produce
the register of election expenditure for inspection, a complaint under Section 171-I
of RPC shall be filed in the competent Court. Besides this, the permission given to
the candidate for use of vehicles during election should be withdrawn, if the
candidate does not produce the register after three days of service of the notice.
The withdrawal of permission for use of vehicles shall be intimated to all the
Surveillance Teams and Flying Squads and displayed on the notice board.
7.5. Publicity should also be given that members of the public can be present during
inspection of expenditure Registers and that anybody can obtain a copy of the
expenditure Register of any candidate on payment of Re.1 per page from the
Returning Officer. The inspection of Registers should be done, as far as possible, by

44
 the Expenditure Observers only. Where the inspection of Register is carried out by a
designated officer, other than the Expenditure Observer due to some unavoidable
reasons, the Expenditure Observer shall be kept apprised of the outcome of each
such inspection and the reasons for such inspection by any other officer.

7.6. District Expenditure Monitoring Committee (DEMC) as per Order of the

Commission, dt. 14.03. 2013 (refer Annexure-74):
(i) If the Returning Officer or any officer authorised, is in receipt of information
during election process that any candidate has incurred or authorised certain
expenditure and has not shown either a part or whole of it in his day to day accounts
of election expenditure, maintained by him under section 85(1) of the J a m m u &
K a s h m i r Representation of the People Act, 1957 or has not produced the said
accounts for inspection on the scheduled date before the authorised officer or
Expenditure Observer, then the Returning Officer shall issue a notice alongwith
the evidence thereof to the candidate preferably within 24 hours of the date of
receipt of information or inspection of accounts mentioning the details of expenses,
which are not shown truly or correctly in day- to-day account or informing him that
he failed to produce his account as the case may be. However, in case of suspected
Paid News items, where notice is issued or is being issued by the Returning Officer
as per the recommendation of the Media certifying and Monitoring Committee
(MCMC), such items shall not be covered in this notice.

(ii) Such candidate may reply to the notice within 48 hours, explaining the reasons
for omission or default which is brought to his notice. In cases where the
candidate accepts the facts of suppressed expense mentioned in the notice, the same
shall be added to his election expenses.

(iii) If the candidate or his e l e c t i o n agent disputes the suppressed expenditure,

mentioned in the notice, he shall submit the reply mentioning the reasons for
disagreement and the same shall be forwarded to the District Expenditure
Monitoring Committee (DEMC) consisting of the following:

1. Expenditure Observer in charge of the Constituency

2. DEO

3. Dy. DEO/Officer in charge of Expenditure Monitoring of the District.

45
 (iv) The DEMC s h a l l decide the case after examining the evidence mentioned
in the notice and reply of the candidate thereto, preferably within 72 hours from the
date of receipt of the reply from the candidate, whether such suppressed
expenditure shall be added or not to the election expenses account of the candidate.

(v) After the order by DEMC, the DEO may consider to include such expenses in
the election expenditure account of such candidates while sending the scrutiny report
under Rule 89 of the Jammu and Kashmir Conduct of .Election Rules, 1965 on
election expenditure of the candidate to the Commission after the election.

(vi) If any item of expenditure authorized/ incurred by the candidate or his agent
after the last date of inspection of his account is not shown correctly in his election
expenses statement submitted within 30 days of declaration of result, as compared
with the expenses recorded in the Shadow Observation Register, a notice shall be
issued and served on the candidate or his agent by DEO preferably within 24 hours
of submission of the account by the DEO. The candidate shall submit his reply to the
DEO within 48 hours of the receipt of such notice explaining his position.

(vii) If the candidate does not submit any reply on the suppressed amount of
election expense or submits reply disagreeing with such suppressed amount, the
DEO, in consultation with the Expenditure Observer, shall decide the case after
considering such reply and intimate his decision on the said amount of election
expenditure to the candidate/agent and also mention the same in his scrutiny report
submitted to the Commission. The notice, the reply by the candidate to the notice
and decision of the DEO shall be displayed on the notice Board.

8. Meeting of the CEO, DEO with the political parties and Media and meeting of
the RO with the candidates.
8.1 The CEO shall hold meeting with all political parties at state level within three days
of announcement of election and explain the new Expenditure Monitoring
Measures. He shall also handover a copy of the compendium of Expenditure
Monitoring Instructions both in English and local language.
8.2 The CEO shall hold a meeting with all media houses and journalists at state level
and explain the provisions of section 134 A. the J a m m u & K a s h m i r
Representation of the People Act, 1957 and the instructions of ECI on
advertisement and Paid News. He shall also hand over the copy of compendium of

46
 Election Expenditure Instruction to them
8.3 The DEO shall hold a meeting of all the recognized National and State Level
political parties within 3 days of announcement of elections by the Commission. In
this meeting, the DEO shall explain all the legal provisions and instructions of the
Commission relating to election expenditure and its monitoring and consequences
of f a i l u r e to comply with them. The DEO shall also give a copy of this
Compendium of Instructions, revised format of affidavit for declaration of asset and
liability and the rates of items of election expenditure to the representative of each
recognized National and State level political party.
8.4 The DEO shall also discuss the rates of various items of election expenses with
them and notification of rates should be done after considering the opinion of all
political parties. If the rates are different for cities and rural area, then such
differential rates are to be notified.
8.5 The RO shall hold a meeting of all the candidates immediately after allotment of
symbols. In this meeting, the RO shall explain all the legal provisions and
instructions of the Commission relating to election expenditure, its monitoring and
the consequences of failure to comply with them. The RO shall also give a copy of
this Compendium and notification of rates of items of election expenditure to each
candidate. For advertisement in the local or national dailies/ magazines
(English/Regional), rates of the DAVP/DPIR rates shall also be communicated to
the candidates. The Assistant Expenditure Observer or Expenditure Observer shall
also attend this meeting along with the RO.
9. Training of the election agents of the candidates on expenditure monitoring
and maintaining the Registers:
9.1. One day facilitation training programme will be organized by the RO and Assistant
Expenditure Observer for training of all election agents of the candidates either on
the same day of meeting with the candidates or a day after, in order to explain the
modified procedure of maintaining registers on various expenses and dates of
inspection.
9.2. On the Procedure to make entry in the registers, the Expenditure Observer shall
organise training for all agents, just before the date of first inspection. A sample
Guidelines note for making entry in the register is also attached alongwith the
registers.
10. Expenditure by Political Parties and other persons:

47
10.1 Section 85(1) of the J a m m u & K a s h m i r Representation of the People Act,
1957, provides that every candidate contesting election shall keep a correct account
of all election expenditure incurred or authorized by the candidate or his election
agent. The expenditure incurred on travel by leaders of a political party whose
names have been communicated to the Commission and Chief Electoral Officer
within 7 days from the date of issue of notification of election as required under
Explanation-2 to Section 85(1) is not deemed to be expenditure incurred or
authorized by a candidate of that political party for the purpose of the said section.
If such intimation is not received from the party within the stipulated time, the
expenditure on travel of such leaders shall be added to the candidate’s expenditure.
10.2. The Supreme Court, in its judgment in Kanwar Lal Gupta Vs. Amar Nath
Chawla (A.I.R. 1975 SC 308), dated 10-04-1974 has held that the expenditure
incurred by the political party which can be identified with the election of a given
candidate, as distinguished from the expenditure on general party propaganda,
would be liable to be added to the expenditure of that candidate as being impliedly
authorized by the candidate. The expenditure incurred by a political party on
advertisements, in connection with any election could be categorized into the
following:
(i) Expenditure on general party propaganda seeking support for the party and its
candidates in general, but, without any reference to any particular candidate or any
particular class/group of candidates.
(ii) Expenditure incurred by the party, in advertisements etc., directly seeking
support and / or vote for any particular candidate or group of candidates.
(iii) Expenditure incurred by the party, which can be related to the expenditure for
promoting the prospects of any particular candidate or group of candidates.
10.3. Applying the ratio of the judgment in Kanwarlal Gupta’s case, it is clarified that in
the case of any advertisement by political parties, whether in print or electronic or
any other media, falling in category (i) above, which is not relatable to the
election of any particular candidate or a given group of candidates, the
expenditure may be treated as expenditure of the political party on general party
propaganda. In the cases of expenditure falling in categories (ii) and (iii) above
which is relatable to a particular candidate or group of candidates, the expenditure
shall be treated as expenditure authorized by the candidate concerned and such
expenditure shall be accounted for in the election expenditure of the said candidate

48
 or group of candidates.
10.4. The travel expenses of a leader of a political party covered under Explanation-2 to
Section 85(1), will still be accounted for in the election expenditure of the candidate
where such leader happens to be himself a candidate. When he goes out of his
constituency to other constituencies or comes back to his own constituency from
other constituencies as a star campaigner, the expenditure on his travel from his
constituency to other constituencies and back would fall within the exempted
category. Once he reaches his constituency and travels within his own constituency,
expenditure on such travel would be liable to be accounted for by him in his
election expenditure.
10.5. The lump sum amount given either in cash or in kind by the political party shall be
reported by the party as well as the candidate in his day to day accounts and the
abstract statement of election expenses, required to be filed within 30 days of
declaration of result. .
10.6. The expenditure in kind, like party posters or banners or advertisements, without the
name or photograph of the candidate is to be shown as party expenditure by the
political party. Even the party expenditure during the period after announcement of
election by ECI and before notification of election, has to be shown by the political
party as its election expenditure. The political party shall forward its election
expenditure in prescribed format along with scanned soft copy to the Election
Commission within 75 days of Assembly poll or 90 days of Lok Sabha poll.
10.7 The expenses after the poll and before the date of counting, which can be said to be
in connection with the election shall alone be accounted for by the candidates as per
section 85 of the J a m m u & K a s h m i r Representation of the People Act,
1957. After the poll, the expenses on travel of a Star Campaigner or a candidate
(not connected with his election) shall not be added to the expenses of any
candidate. If the Star Campaigner/Candidate visits his constituency, where he has
contested the election, the travel expenses within the constituency for overseeing
the counting arrangements before, or on the date of counting shall be added to his
account. The travel expenses outside the constituency will not be added to his
account. If the political party is bearing travel expenses of a Star Campaigner
outside his constituency, the said expense shall be shown by the political party in
the accounts submitted to the Commission within 75 days of the completion of
election.(Commission’s Instruction No. 76/Instructions/2012/EEPS dated 9th

49
 February, 2012 enclosed at Annexure 59). The reporting format of the Political
Parties has been modified vide Commission’s letter No.76/EE/2012-PPEMS dated
21 st January, 2013( Annexure 75)
10.8 Observation of Political Party Expenditure :
The Expenditure of Political Party in General Party propaganda from the date of
announcement of election till the date of declaration of result should be watched by
the district authorities through the Flying Squad(s). Though the Expenditure on
General Party propaganda should not be added in Candidate’s expenditure yet
observations recorded with evidence should reported in the prescribed Annexure-19
to the CEO within 45 days of declaration of results of election.
11. Scrutiny of the Statement of Accounts and the DEO’s Report to the
Commission
11.1 Under Rule 89 of the Jammu and Kashmir Conduct of Elections rules, 1965 the
District Election Officer has to report to the Commission whether the candidate has
lodged his account of elections expenses, and whether in his opinion such account
has been lodged within time and in the manner required by the Act and the Rules.
The DEO shall send the candidate wise scrutiny report and summary report of all
the candidates as per the format enclosed as Annexure 21 to CEO of the State
immediately within 7 days of their receipt. He shall follow the Order of the
Commission, no. 76/ Instructions/ EEPS/2013/Vol I, dated 14th
March,2013(Annexure-74) and letter no. 76/Instrucitons/2013/EEPS/VolIV, dated
24th December, 2013 (Annexure 61) regarding procedure laid down for preparation
of scrutiny Report & summary report in respect of accounts of election expenses of
the candidate, before sending the scrutiny report to the CEO. Where the DEO is of
the opinion that the account of the election expenses of any candidate has not been
lodged in the manner required by the Act and the rules and he has the reason to
believe that the expenditure statement submitted by the candidate is not a true
account of his expenditure, then the DEO shall record the reason and report to the
Commission that the Account statement is not in the manner prescribed. He
shall obtain the comments of Expenditure Observer, original account of election
expenses of that candidate including the vouchers and his comments citing defects
in the said account before forwarding to CEO and he shall retain a photocopy of
such account.
11.2. Scrutiny of accounts shall be done by the DEO to determine whether the account

50
 submitted by the candidate is a true account of his election expenditure or the
candidate has hidden or undervalued some part of his election expenditure. The
Expenditure Observer, the Assistant Expenditure Observer and the Nodal Officer of
Expenditure Monitoring Cell will help the DEO in the examination of accounts and
preparation of his report to the Commission in modified form. The Shadow
Observation Register and the Folder of Evidence should be taken into account while
examining the accounts and forwarding the DEO`s report to the Commission. The
account of expenditure submitted by the candidate should be compared with the
Shadow Observation Register. All notices issued earlier to the candidate or his
election agent and replies received, if any, must be considered as evidence during
scrutiny of account by the DEO. All the remarks made by the Observers or any
other officer in the expenditure register of the candidate or on any other authorized
document should be taken into consideration while scrutinizing the correctness of
the account of elections expenses filed by the candidates. The Expenditure
Observer shall give his comments on the Scrutiny Report. If he does not agree with
the DEO, he shall mention the facts citing the evidences, in the space mentioned in
the DEO’s Scrutiny report in Row 12 (Annexure 21), which is seen by the
Commission for issuing notice.
11.3. During scrutiny, if the DEO finds that the expenditure in respect of any item or
event as per the Shadow Observation Register is higher than the figure reported by
the candidate, and the notices have not been issued by the RO earlier, then he will
direct the RO to issue no tic e to such candidate as per Order of the Commission,
no.76/Instructions/EEPS/2013/Vol I, dated 14th March,2013( Annexure-74 ) and
reply of the candidate shall be considered in District Expenditure Monitoring Cell
(DEMC) before sending final report, mentioning such discrepancy and evidences
gathered during the election period. It may be ensured that the notices are served
properly and acknowledgments are duly obtained. If the candidate fails to respond
to the notice validly served on him within the time stipulated for this purpose in the
notice, the DEO shall send his report to the Commission through CEO with his
appropriate comments. Complaints with respect to election expenditure and reports
of inquiry on these complaints should also be considered during the scrutiny.
11.4 The Expenditure Observer, during his third visit shall send to the Commission his
4th and final report ( Annexure 5 ) and simultaneously he has to give his comments
in the prescribed para and the DEO’s report based on the facts mentioned in

51
 the`Shadow Observation Register` and `Folder of Evidence`. He has to ensure that
the same has been incorporated in the DEO`s Scrutiny Report (Annexure 21). In
case of any item of expenditure not considered in the DEO`s report, he shall bring
it to the notice of the DEO asking him to incorporate the same in his report to the
Commission and make suitable comments on the DEO’s report.

11.5 The abstract statement of accounts filed by the candidates, within 30 days of declaration of
result shall be scanned and put in the website within 3 days of receipt. This has to
be strictly adhered to as the time limit for filing election petition is 45 days. The DEO
shall ensure that scrutiny report of DEO is entered in EEMS Software within 3 days of the
preparation of the scrutiny and summary report. The DEO shall finalise his scrutiny and
summary reports by/before 37th day from the date of declaration of the result and forward
the same to the CEO’s Office preferably by the 38 th day.

12. Report by the CEO

The CEO shall examine scrutiny and summary report submitted by the DEO, and
shall forward the same to the Commission within two weeks after receiving the
report from the DEO along with additional comments if he/she feels so. (Annexure
61)

13. Role of the Returning Officer in Expenditure Monitoring:

Returning officer shall ensure that the revised combined format of Affidavit for
filing criminal records and asset and liability statement by the candidates is made
available to all potential candidates. He shall also give the expenditure register, duly
signed and page numbered, to the candidates at the time of filing of nomination
papers. He shall hold a meeting of all candidates immediately after the allotment of
symbols to explain the process of expenditure monitoring, legal provisions relating
to election expenditure and consequences of non-compliance of these provisions.
He also issues the permission letters promptly to the candidates as required under
the law or rules.
13.1. He shall notify the dates for inspection of accounts by the Expenditure Observer
during the campaign period, and shall issue notices to the candidates to explain any
discrepancy between the candidate’s expenditure register and the Shadow
Observation Register as advised by EO. He shall also supervise complaint
monitoring system and ensure that every complaint is inquired into within 24 hours
of receipt.

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13.2. He shall ensure that all the documents required to be put on the notice board of the
RO under these or any other instructions, rules or law are put on the notice board.
He shall ensure that the copies of documents when demanded are given immediately
to members of the Public on payment of the prescribed fee.
13.3. It is decided by the Commission that the affidavits on declaration of Assets and
liabilities by the candidates of recognized political parties are put on the website on
the same day. The affidavits in respect of other candidates may be put within one
day after scrutiny of nominations (Annexure 76). Commission has also provided
additional facilities for e-filing of affidavit (Form 26) of criminal cases, assets,
liabilities and educational qualifications by the candidates. In this regard, detailed
guidelines are given in Commissions letter no. 3/ER/2014/SDR/Vol. I dated 19th
March, 2014(Annexure 85). At present, the e-filing can be done in Hindi & English
and no amount is charged from the candidate for assisting him in this regard.
Moreover, for the benefit of the candidates, e-learning module is also available on
the Commission’s website to assist them in filing the accounts of election expenses
along with the affidavit for assets and liabilities and also regarding criminal cases.
13.4. He shall issue notices to the defaulting candidates, as suggested by the Expenditure
Observers.
13.5. He shall ensure that after seizure by FS and SST, FIR/ complaint is filed promptly.
14. Role of the District Election Officer (DEO).
14.1. It is the responsibility of the DEO that the entire expenditure monitoring mechanism
runs effectively in the district. The DEO shall be assisted by various teams of the
Expenditure Monitoring Cell. The DEO shall extend all help including logistics to
the Expenditure Observer and the Assistant Expenditure Observers in performing
their functions. Since use of money vitiates the electoral process and leads to
violence and other electoral offences and malpractices, he should not neglect this
area. In fact, effective control on election expenses will result in smooth conduct of
elections. The DEO shall provide logistical support to all the expenditure
monitoring teams.
14.2 The DEO in meeting with political parties shall discuss the rates of various items of
election related expenses and obtain their views before notification. The rates for
urban and rural areas may be different. The prevalent rates shall be considered.
Similarly, the DEO shall fix the refreshment expenses of the workers or, the polling
agents/counting agents appointed by the candidates during election process. The

53
 CEO shall also obtain hourly rates of helicopters/aircrafts used for the purpose of
rally by candidates/star campaigners/other dignitaries, which will be notified by the
DEO.
14.3 The DEO shall notify the rates of items of election expenditure, the standard rate
charts of newspapers, TV and other Media. If the rates are not available, then
DAVP/DPIR rates of advertisement in the local/national dailies/magazines (English/
Regional) shall be notified by DEO within 3 days of announcement of election
on which election expenditure will be assessed. In this regard Commission’s
instructions given in its letter No. 76/2004/JSII, dated 17-03-2004 (Annexure -
44) may also be followed for further reference.
14.4. He shall hold a meeting/one day workshop of all recognized National and State
level Political Parties within 3 days of the announcement of elections by the
Commission to explain the process of expenditure monitoring, legal provisions
relating to election expenditure and consequences of non-compliance of these
provisions. He shall handover a copy of compendium on Expenditure Monitoring
Instructions, revised format of affidavits and other instructions.
14.5. He shall be responsible for the proper functioning of the Complaint monitoring
control room and call center in the district.
14.6 He shall provide the logistical support to the officers of the Investigation Directorate
of Income Tax and other law enforcement agencies. He shall make arrangement for
lodging and boarding, vehicles and security of all officers, engaged in expenditure
monitoring cell.
14.7. He shall scrutinize the statement of accounts of election expenditure submitted by
each candidate after the declaration of results with the help of the Expenditure
Monitoring Cell with the assistance and support of the Expenditure Observer and
submit a report to the Commission through the CEO within 45 days of the
declaration of the results in the prescribed format as per Annexure –21.
14.8. The DEO shall submit a monthly report of the pending cases, where accounts are
not submitted or are defective, to the CEO by the 2nd day of every month in the
format given in Annexure-23 for monitoring of cases of the election expenditure.
The CEO shall compile the reports sent by the DEOs, and send to the Commission,
a consolidated report by the 5th day of every month.
14.9. The Expenditure of Political Party in General Party propaganda from the date of
announcement of election till the date of declaration of result should be watched by

54
 the district authorities through the Flying Squad(s). Though the Expenditure on
General Party propaganda should not be added in Candidate’s expenditure yet
observations recorded with evidence should be reported in the prescribed
Annexure-19 to the CEO within 45 days of declaration of results of election. This
may be done in consultation with the Expenditure Observer.
15. Action at the level of the Commission Headquarters :
15.1. After receiving reports from the DEOs through the CEO, the Commission shall
examine each report and decide on what action needs to be taken in each case. This
action can be any one of the following: -
(a) If the Commission deems fit, it may accept the account submitted by the
candidate as being within time and in the manner required by the Act and the Rules.
(b) If the Commission considers that a candidate has failed to submit his
account within time or in the manner required by the Act and the Rules, the
Commission shall issue a notice to the candidate to show cause as to why he should
not be disqualified u/s 24E of the J a m m u & K a s h m i r Representation of the
People Act, 1957.
15.2. The notice shall be served on the candidate by the DEO, and the evidence of having
served the notice shall be forwarded by the DEO to the Commission. The
Commission after considering the reply, if any, received from the candidate will
pass appropriate orders.
16. Role of Political Parties:
16.1. The National and State level political parties should send the list of their Star
Campaigners to CEO and ECI within 7 days of notification of election.
16.2. The political parties are required to file the statement of their election expenses with
the ECI within 75 days of Assembly election or 90 days of elections to Lok Sabh
the statement of election expense should include all lump sum amounts given to
the individual candidates, the expense on travel of Star Campaigners and other party
functionaries, details of expenses on banners, posters, dais, cutouts arches and
hoardings, advertisement in Press and Electronic media etc., both for general party
propaganda and for individual candidates. This also includes a consolidated
statement including number of aircrafts used and sorties made during election in the
State for election campaign, name of company which hired/provided the aircraft,
flight period, and the money paid/payable to the company leasing/providing the
aircraft, including copy of the vouchers. These instructions are contained in the

55
 Commission’s letter no. 76/EE/2012/PPEMS dated 21st January 2013 at
Annexure 75.
16.3 For conduct of free and fair poll, all political parties should avoid transactions in
cash. All party functionaries should be advised not to carry large amount of cash in
the constituency during the election campaign. The parties are required to exercise
self-restraint in election expenditure and advise their candidates for doing so.
(Annexure 78, letter no. 76/Instructions/2010/371-463 dated 20th October, 2010)
16.4. The parties should submit before the ECI, the list of donations received in the
relevant forms and in stipulated time. They should also audit their accounts and file
their income tax returns in the prescribed time, mentioning details of receipts and
expenses.
16.5 The Commission has issued guidelines on transparency and accountability in party

funds and election expenditure vide its letter No. 76/PPEMS/Transparency/ 2013,

dated 29th August, 2013 (Annexure 86) . The political parties are required to follow

the same while incurring expenditure and accounting the same. As per the guidelines,

the following principles are to be followed:

(i) It is required that (a) the treasurer of the political party or such person as authorized

by the party, besides ensuring maintenance of the accounts at all Sate and lower

levels, shall maintain consolidated accounts at the central party Head Quarters as

required under the aforesaid provision, (b) the accounts so maintained by him/her

shall conform to the guidance note on Accounting and Auditing of political parties,

issued by the Institute of Chartered Accountants of India (ICAI), and (c) the Annual

Accounts shall be audited and certified by the qualified practicing Chartered

Accountants.

(ii) In order to bring uniformity, all political parties shall submit to the Commission or

to such authority as mentioned in para (vi) below, a copy of the audited Annual

Accounts with Auditor’s report for each financial year, before 31 st October of each

year.

56
 (iii) The political party shall maintain name and address of all such individuals,

companies or entities making donation to it, excepting petty sums, donated by the

public only during its public rallies. Further, any amount/donation received in cash,

shall be duly accounted in relevant account books and deposited in the Party’s bank

account within a week of its receipt. However, the Party can retain a reasonable

amount required for day to day functioning of the Party and for defraying the cash

expenses.

(iv) If a party is incurring any expenditure, it shall ensure that no payment in excess of

Rs.20,000/- is made in a day to any person or company or entity in cash, except

where (a) the payment is made in a village or town, which is not served by a bank;

or (b) the payment is made to any employee or party functionary towards salary,

pension or for reimbursement of his expenses; or (c) cash payment is required under

any statute.

(v) If the party desires to provide any financial assistance to its candidates for their

election expenses, such assistance shall not exceed the prescribed ceiling. Any

payment in this regard by the party shall be made only through crossed account

payee cheque or draft or through bank account transfer and not in cash. While the

recognized political parties shall file all reports, namely, the contribution reports in

Form 24A, the audited Annual Accounts as certified by the Chartered Accountants,

referred to in para 3 (i) above, and the Election Expenditure Statements, with the

Election Commission of India, the unrecognized parties shall file the same with the

Chief Electoral Officer (CEO) of the respective states (i.e. the state where the party

Head Quarters is situated) in the prescribed time and manner.

17. Training :
17.1. In depth training of all the officers involved in the process of expenditure
monitoring is needed. CEO will prepare State specific training material in English,

57
 Hindi (in Hindi speaking states) and vernacular language and send the English
version to the Commission for approval. Once it is approved, it shall be handed
over to the trainers in each district.
17.2. The CEO will appoint a Joint/Addl. CEO, who will be in charge of the Expenditure
Monitoring Cell and Training on expenditure. He will be the Master Trainer who
will be trained by the Commission. The DEO will appoint one ADM/SDM level
officer to be the Nodal officer of Expenditure Monitoring of the district. The
Joint/Addl. CEO will train all the District Level Nodal officers. The Nodal Officer
of expenditure monitoring cell of each district in turn will be in charge of the
training of all the officers to be deployed in various teams such as Control
Room/Call Center, Accounting Team, Video Viewing Team, Video Surveillance
Team, Media Monitoring Team, Police Personnel of the Surveillance Team under
each Police Station and Assistant Expenditure Observer.
17.3. Training of the officers on expenditure monitoring shall begin as soon as elections
are announced by the Commission, but the training of FS and SST shall be done
before three months from the date of expiry of the Assembly/Parliament. There will
be at least two trainings for every officer involved in expenditure monitoring. First
training will be given by the Nodal Officer of the Expenditure Monitoring Cell
under the supervision of the DEO and the second training by the Nodal Officer. The
AEOs will be briefed by the Nodal Officer of Election Expenditure Monitoring of
DEO before the notification date. Equal emphasis should be given in the training to
the explanation of legal provisions, filling up of forms, and the procedural aspects of
expenditure monitoring.
17.4. After scrutiny of nominations, the Nodal Officer along with the Assistant
Expenditure Observer shall train all the election agents of the candidates about the
new procedure. They shall explain how to maintain the day to day accounts, cash
register and bank register and also the procedure to file the final accounts after the
declaration of results.
17.5. It will be the responsibility of the DEO, to arrange one-day facilitation training
programme for all the election agents/candidates and the personnel engaged for
receiving the accounts, within one week before the final date of submission of the
account of election expenses. The Nodal Officer of the Expenditure Monitoring Cell
and Assistant Expenditure Observer should be associated in the training programme
to explain the procedure, the forms and affidavits to be filed and frequently noticed

58
 defects. Consequence of not filing or filing incomplete forms or not filing in the
manner prescribed or not showing correct accounts shall also be explained to the
candidates/agents.
17.6. The DEO shall issue a letter just after declaration of results to all the candidates for
lodging the account within 30 days of declaration of result and shall mention the
date of facilitation training in that notice.
17.7. Adequate number of officers who have experience in handling the accounts shall be
appointed to receive the statements of accounts. The Nodal Officer of the
E xp e nd itu re Monitoring Cell will train these officers in such a way that they
facilitate the candidate/his agent in filing correct statement with all procedural
requirements.
The scope of the t ra i ni ng will be as follows:
(A) Procedural requirements for lodging of the accounts:
The candidate has to submit the Abstract Statement as per Annexure – 15 along
with the Register of day to day accounts, bills & vouchers and the supporting
affidavit. The abstract statement comprises of Part I to Part IV together with
acknowledgement form and followed by Schedule 1 to 9 thereof. In these schedules,
the details of election expenditure incurred / authorized by the candidate or party or
others on various items, source of candidate’s funds have to be shown. All parts and
schedules thereof should be properly filled up and wherever it is not applicable, the
candidate shall write `nil` or `not applicable.”
(B) The documents required along with the Abstract Statement :
Register for day-to-day accounts of election expenditure as inspected by the
Observer shall be submitted in original along with the vouchers. If vouchers are not
attached for any item, an explanation, as to why it was not practical to obtain the
required vouchers, must be given by the candidate. All bills and vouchers should be
singed either by the candidate or his election agent.
(i) The Parts I to IV and schedules 1 to 9 of the Abstract Statement must be
signed by the candidate himself.
(ii) Copy of the bank statement as certified by the candidate or his election agent
should also be attached.
(iii) Affidavit should be signed by the candidate himself as per the format and
submitted with Abstract statement.
(iv) Acknowledgement as prescribed by the Commission indicating date and time

59
 of receipt of accounts of election expenses should be given by the officer
deputed by the DEO for this purpose.
(v) In case of discrepancies on any item of expenditure which was pointed out by
the Expenditure Observer or the R.O at the time of inspection of the Register,
the explanation along with the reason for the discrepancy on such items should
be annexed separately.
(vi) Copies of the notices issued by the R.O and explanation furnished in respect of
Election Expenditure should be enclosed.
(vii) It should be made known to the candidate or his election agent that under
statutory provisions, even a candidate who has lost the election has to lodge
his account of election expenses within the stipulated time and in the manner
prescribed otherwise he is liable to be disqualified .
(C) Consequences of defective statements:
Submitting statements which are not correct and true, may result in issuance of
notice by the Commission for default that may lead to disqualification upto 3
years for being a member of, and also for being chosen as a member to, either
House of the Parliament or State Legislatures under section 24E of the J a m m u &
K a s h m i r Representation of the People Act, 1957.
17.8. The officer present at the counter for receiving the accounts should check whether
the account submitted by the candidate or his agent is complete in all respects and is
duly certified by the candidate. A certificate by the election agent is not sufficient. It
should also be checked that all the documents which are required to be submitted
along with the account statement, such as register, abstract statements (Part I to
IV and schedules 1 to 9 including affidavit), bills and vouchers are enclosed with
the account. Bills and vouchers should be signed by the candidate. If incomplete
accounts are lodged, the defects may be mentioned in acknowledgement receipt
itself and should be pointed out to the candidate or his election agent on the spot,
with instructions to file correct and complete accounts within the time prescribed by
law.
17.9. Under Rule 87 of the Jammu and Kashmir Conduct of Elections Rules, 1965, the
DEO is required to affix a notice on the notice board within two days from
the date on which a candidate lodges his account of election expenses, specifying
therein the names of the candidate and the date on which the accounts were lodged.
Copy of the Abstract Statement of Account of election expenditure filed by the

60
 candidates and the first runner up in each constituency should be put on the notice
board of the DEO within two days of such filing. Copies of accounts may be
obtained by any member of the Public on payment of a fee of Re. 1 per page.
18. Election Expenditure Statement of the Candidate on the CEO`s Website and
EEMS Software
18.1 Scanned copy of the Abstract Statement (Part I to Part IV and schedule 1 to 9) of
all the candidates along with copies of all notices issued by the RO, if any, and
the replies thereto, during election period, must be put on the website of the CEO,
positively within 3 days of lodging of account of election expenses by the
candidate, for wider dissemination of information to all public. An instruction may
be issued in this regard by the CEO to all DEOs, that the summary of account of
election expenses ( Abstract Statement ) be put on the website of the CEO within 3
days of receipt of the account of election expenses of the candidate under single
caption, namely, “General Election to the Legislative Assembly, 2013(Name of
the State) - Candidates` Election Expenditure``. Any delay in this regard should
be strictly avoided. Preparatory activities like providing linkage to all the DEOs
on CEO`s website may be completed well before the due date for poll in the
constituency.
18.2 The scrutiny report of DEO for each candidate is to be entered in EEMS Software,
by the office of the DEO within 3 days after submission of DEO’s Scrutiny Report.
19. Compilation of Seizure Reports
19.1 To ensure that all records regarding seizures made during the elections are
maintained properly and correctly, the Chief Electoral Officers have to compile the
details of seizure in the prescribed formats (Annexure 50) after taking necessary
inputs from the Nodal Officer of Police, IGP, DEOs etc. and DG Income Tax (Inv),
and furnish the same to the Commission on the day of poll . Simultaneously the
Nodal Officer of the Police , Nodal Officer of the Excise Department and Nodal
Officer of Income Tax Department will send their separate consolidated report of
seizure made during election process on the day of poll in prescribed format
(Annexure67, 68, 69 )
19.2 The date wise sub totals of seizure of each category for the District, the person from
whom it has been seized and the authority to which it has been handed over (each
seizure to be shown separately) will be maintained by the CEO office and only the
consolidated total figures shall be sent to Election Commission of India in the

61
 proforma enclosed.
19.3 The CEO shall send monthly progress report of the seized amount/articles and
Status of FIRs registered during the election campaign to the Commission, by
7th day of the succeeding month.
19.4 After the statement of election expenditure is filed by the political parties, the CEO
shall compare DEOs reports on party expenditure with the statement of election
expenses of Political Parties, by down loading the statements from the ECI website.
If there is any discrepancy in the statement, report may be sent to the Commission
by the CEO.
20. Ethical Voting campaign by the CEO and DEO
The campaign for ethical voting shall be done in advance, by the CEO and each
DEO. Efforts should be made to involve the participation of college/school
student/civil society organizations / RWAs and others to spread the message of
ethical voting. The initiative shall include :
(i) Debate Competition, Poster Competition,, Cartoon Competition, Seminars,
Jingles etc.
(ii) Signing of Sankalapa Patra
(iii) Awareness Campaign by way of Rally, etc.
(iv) Sensitizing public about the legal provisions and Toll free number for
lodging complaints
(v) Initiative by Campus Ambassadors//icons
Special efforts should be made to educate the voters about the provision of section
171 B of RPC, which makes offer and acceptance of bribe punishable with
imprisonment upto 1 year. Leaflets, handbills, posters highlighting the provisions
should also be distributed in this regard by the DEO to make the electorate aware of
the legal provisions.
(vi) Village Level/Ward Level Awareness Groups (VAGs/WAGs) shall be formed in
municipal/Urban areas for each Polling Booth / Polling Location in expenditure
sensitive pockets. The VAGs/WAGs shall start functioning immediately after the
announcement of elections. They will spread the message of ethical voting among
electors through Nukkad Nataks, Meetings / Rallies / Group Discussions against the
evil effects of Bribe during elections. They will encourage collection of evidences of
malpractices and inform the election officials or to the complaint monitoring cell
(Annexure 81).

62
20.1. The Commission has also issued Instructions regarding release of Seized cash and
other items during the process of elections vide its letter no.
76/Instruction/EEPS/2014/Vol. XIV dated 01-10-2014 (Annexure 87). A
Committee shall be formed comprising of three officers of the district, namely (i)
CEO, Zila Parishad/CDO/P.D., DRDA (ii) Nodal Officer of Expenditure Monitoring
in the office of DEO (Convener) (iii) District Treasury Officer. The Committee shall
suo motu examine each such cash seizure made by the Police or SST or FS and
where the Committee finds that no FIR/Complaint has been filed against the seizure
or where the seizure is not linked with any candidate or party or any election
campaign etc. as per Standard Operating Procedure (S.O.P.), it shall take immediate
steps to order release of such cash etc., to such persons from whom the cash was
seized, after passing a speaking order to that effect. If the release of the cash is more
than Rs. 10 Lakh, the Nodal Officer of Income Tax shall be kept informed in writing
before the release is effected. The procedure of appeal against seizure should be
mentioned in the seizure document and it should also be informed to such persons at
the time of seizure of cash. The functioning of this Committee should be given wide
publicity, including telephone number of the convener of the Committee.
21. The instructions should be brought to the notice of all concerned

63
PART

II

64
65
 Annexure-1

Legal Provisions
Ranbir Panel Code 1989
171-B. Bribery: - (1) Whoever-
(i) gives a gratification to any person with the object of inducing him or any other
person to exercise any electoral right or of rewarding any person for having
exercised any such right; or
(ii) accepts either for himself or for any other person any gratification as a reward
for exercising any such right or for inducing or attempting to induce any other
person to exercise any such right, commits the offence of bribery:
Provided that a declaration of public policy or a promise of public action shall not
be an offence under this Section.
(2) A person who offers, or agrees to give, or offers or attempts to procure, a
gratification shall be deemed to give a gratification.
(3) A person who obtains or agrees to accept or attempts to obtain a gratification, shall
be deemed to accept a gratification and a person who accepts a gratification as a
motive for doing what he does not intend to do, or as a reward for doing what he
has not done, shall be deemed to have accepted the gratification as a reward.
171-F. Punishment for undue influence or personation at an election- Whoever
commits the offence of undue influence or personation at an election shall be
punished with imprisonment of either description for a term which may extend to
one year, or with fine, or with both.
171-H. Illegal payment in connection with an election- Whoever without the general or
special authority in writing of a candidate incurs or authorises expenses on
account of the holding of any public meeting, or upon any advertisement, circular
or publication, or in any other way whatsoever for the purpose of promoting or
procuring the election of such candidate, shall be punished with fine which may
extend to five hundred rupees:
Provided that if any person having incurred any such expenses not exceeding the
amount of ten rupees without authority obtains within ten days from the date on
which such expenses were incurred the approval in writing of the candidate, he
shall be deemed to have incurred such expenses with the authority of the
candidate.

66
171-I. Failure to keep election accounts.- Whoever being recruited 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.

Jammu and Kashmir Representation of the People Act, 1957

85. Account of election expenses - (1) Every candidate at an election shall, either by
himself or by his election agent, keep a separate and correct account of all
expenditure in connection with the election incurred or authorized by him or by
his election agent between the date of publication of the notification calling the
election and the date of declaration of the result thereof, both dates inclusive.
[Explanation 1.- For removal of doubts, it is hereby declared that----
(a) the expenditure incurred by leaders of a political party on account of travel by
air or by any other means of transport for propagating programme of the political
party shall not be deemed to be the expenditure in connection with the election
incurred or authorized by a candidate of that political party or his election agent
for the purposes of this sub-section; and
(b) any expenditure incurred in respect of any arrangements made, facilities
provided or any other act or thing done by any person in the service of the
Government and belonging to any of the classes mentioned in clause (7) of section
132 in the discharged or purported discharge of his official duty as mentioned in
the proviso to that clause shall not be deemed to be expenditure in connection with
the election incurred or authorized by a candidate or by his election agent for the
purposes of this sub-section.
Explanation 2.- For the purposes of clause (a) of Explanation 1, the expression
“leaders of a political party”, in respect of any election, means,-
(i) where such political party is a recognized political party, such person not
exceeding forty in number; and
(ii) where such political party is other than a recognized political party, such
persons not exceeding twenty in number, whose names have been
communicated to the Election Commission and the Chief Electoral Officers of
the State by the political party to be leaders for the purposes of such election
within a period of seven days from the date of notification for such election
published in the Government Gazette of the State, as the case may be under
thisAct:

67
 Provided that a political party may, in the case where any of the persons referred
to in clause (i) or, as the case may be, in clause (ii) dies or ceases to be a member
of such political party, by further communication to the Election Commission and
the Chief Electoral Officer of the States, substitute new name, during the period
ending immediately before forty-eight hours ending with the hour fixed for the
conclusion of the last poll for such election, for the name of such person died or
ceased to be a member, for the purposes of designating the new leader in his
place.
(2) The account shall contain such particulars, as may be prescribed.
(3) The total of the said expenditure shall not exceed such account as may be
prescribed.

86. Lodging of account with the [District Election Officer].- Every contesting
candidate at an election shall, within thirty days from the date of election of the
returned candidate or, if there are more than one returned candidate at the election
find the dates of their election are different, the later of those two dates, lodge with
the [ District Election Officer] an account of his election expenses which shall be
a true copy of the account kept by him or by his election agent under section 85.]
24-E. Disqualification for failure to lodge account of election expenses.- If the
Election Commission is satisfied that a person-
1
(a) has failed to lodge an account of election expenses within time and in the
manner required by or under this Act; and
(b) has no good reason or justification for the failure, the Election Commission
shall, by order published in the Government Gazette, declare him to be
disqualified and any such person [shall be liable to be disqualified for a
period which may extend to 3 years from the date of the order.

68
132.Corrupt practices.—The following shall be deemed to be corrupt practices for the
purpose of this Act:—

[(1) “bribery", that is to say—

(A) any gift, offer or promise by a candidate or his agent or by any other person with
the consent of a candidate or his election agent of any gratification, [to any person
or public institution] with the object, directly or indirectly of inducing—

(a) a person to stand or not to stand as, or to withdraw or not to withdraw from
being, a candidate at an election, or

(b) an elector to vote or refrain from voting at an election, or as a reward to—

(i) a person for having so stood or not stood, or for having withdrawn or not
having withdrawn his candidature; or
(ii) an elector for having voted or refrained from voting;
(B) the receipt of, or agreement to receive, any gratification whether as a motive or a
reward—

(a) by a person for standing or not standing as, or for withdrawing or not withdrawing
from being, a candidate; or

(b) by any person whomsoever for himself or any other person for voting, or
refraining from voting, or inducing or attempting to induce any elector to vote or
refrain from voting, or any candidate to withdraw or not to withdraw his
candidature.

Explanation.—For the purposes of this clause the term ‘gratification’ is not restricted
to pecuniary gratification or gratifications estimable in money and it includes all forms of
entertainment and all forms of employment for reward but it does not include the payment of
any expenses bona fide incurred at, or for the purpose of, any election and duly entered in the
account of election expenses referred to in section 86.]
(2) Undue influence, that is to say, any direct or indirect interference or attempt to
interfere on the part of the candidate or his agent, or any other person, [with the
consent of the candidate or his election agent] with the free exercise of any
electoral right:
Provided that-
(a) without prejudice to the generality of the provisions of this clause any such person

as is referred to therein who—

69
 (i) threatens any candidate or any elector, or any person in whom a candidate or an
elector is interested, with injury of any kind including social ostracism and ex-
communication or expulsion from any caste or community; or
(ii) induces or attempts to induce a candidate or an elector, to believe that he, or any
person in whom he is interested, will become or will be rendered an object of
divine displeasure or spiritual censure, shall be deemed to interfere with the free
exercise of the electoral right of such candidate or elector within the meaning of this
clause;

(b) a declaration of public policy, or a promise of public action or the mere exercise of
a legal right without intent to interfere with an electoral right, shall not be deemed to
be interference within the meaning of this clause.
[(3) The appeal by a candidate or his agent or by any other person with the consent
[connivance or knowledge] of a candidate or his election agent to vote or refrain
from voting for any person on the ground of his religion, race, caste, community or
language or the use of, or appeal to, religious symbols or the use of, or appeal to,
national symbols, such as the national flag or the national emblem, for the
furtherance of the prospects of the election of that candidate or for prejudicially
affecting the election of any candidate.

(3-a) The promotion of, or attempt to promote, feelings of enmity or hatred between
different classes of the citizens of India on grounds of religion, race, caste,
community, or language, by a candidate or his agent or any other person with the
consent [connivance or knowledge] of a candidate or his election agent for the
furtherance of the prospects of the election of that candidate or for prejudicially
affecting the election of any candidate.]
[(3-b) The commission of any unlawful activity by a candidate or his agent or by any other
person or association with the consent [connivance or knowledge] of a candidate or
his election agent for the furtherance of the prospects of the election of that candidate
or for prejudicially affecting the election of any candidate.
Explanation-In this sub-section, the expression “unlawful activity” shall have the meaning
assigned to it in the Unlawful Activities (Prevention) Act, 1967]

(4) The publication by a candidate or his agent or by any other person [with the
consent [connivance or knowledge] of a candidate or his election agent] of any
statement of fact which is false, and which he either believes to be false or does not
believe to be true, in relation to the personal character or conduct of any candidate,
or in relation to the candidature, or withdrawal, [xxxx] of any ; candidate, being a
statement reasonably calculated to prejudice the prospects of that candidate's election.
70
 (5) The hiring or procuring, whether on payment or otherwise, of any vehicle or
vessel by a candidate or his agent or by any other person [with the consent
[connivance or knowledge] or a candidate or his election agent], or the use of such
vehicle or vessel for the free conveyance] of any elector (other than the candidate
himself, the members of his family or his agent) to or from any polling station
provided] under section 36 or a place fixed under sub-section (1) of section 40 for the
poll:

Provided that the hiring of a vehicle or a vessel by any elector or by several

electors at their joint costs for the purpose of conveying him or them to and from
any such polling station or place fixed for the poll shall not be deemed to be a
corrupt practice under this clause if the vehicle or vessel so hired is a vehicle or
vessel not propelled by mechanical power:

Provided further that the use of any public transport vehicle or vessel by an
elector at his own cost for the purpose of going to or coming from any such
polling station or place fixed for the poll shall not be deemed to be a corrupt
practice under this clause.

Explanation.—In this clause, the expression "vehicle" means any vehicle used or
capable of being used for the purpose of road transport, whether propelled by
mechanical power or otherwise and whether used for drawing other vehicles or otherwise.
(6) The incurring or authorizing of expenditure in contravention of section 85.

[(7) The obtaining or procuring or abetting or attempting to obtain or procure by

a candidate or his agent or, by any other person [with the consent of a candidate
or his election agent], any assistance (other than the giving of vote) for
the furtherance of the prospects of that candidate's election, from any public
servant as defined in section 21 of the Ranbir Penal Code, 1989.]

Explanation.—(1) In this section, the expression "agent" includes an election agent,

a polling agent and any person who is held to have acted as an agent in connection with the
election with the consent of the candidate.

(2) For the purposes of clause (7), a person shall be deemed to assist in
the furtherance of the prospects of a candidate's election if he acts as an election
agent of that candidate.
[Provided that where any person in the service of the Government and belonging
to any of the classes aforesaid, in the discharge or purported to discharge of his
official duty, makes any arrangements or provides any facilities or does any other
act or thing, for, to or in relations to any candidate or his election agent or any
other person acting with the consent of the candidate or his election agent (
71
 whether by reason of the office held by the candidate or for any other reason),
such arrangements, facilities or act or thing shall not be deemed to be assistance
for the furtherance of the prospects of that candidate’s election.
(8) Booth capturing by a candidate or his agent or other person.]

134-A. Restrictions on the printing of pamphlets, posters etc.- (1) No person

shall print or publish, or cause to be printed or published, any election pamphlet,
any election pamphlet or poster which does not bear on its face the names and
addresses of the printer and the publisher thereof.
(2) No person shall print or cause to be printed any election pamphlet or poster-
(a) unless a declaration as to the identity of the publisher thereof, signed by him
and attested by two persons to whom he is personally known, is delivered by
him to the printer in duplicate; and
(b) unless within a reasonable time after the printing of the document, one copy of
the declaration is sent by the printer, together with one copy of the document-
(i) where it is printed in the capital of the State, to the Chief Electoral Officer;
and
(ii) in any other case, to the D istrict Magistrate of the district in which it is
printed.
(3) For the purposes of this section,-
(a) any process for multiplying copies of a document, other than copying it by
hand, shall be deemed to be printing and the expression ‘printer’ shall be
construed accordingly; and
(b) ‘election pamphlet or poster’ means any printed pamphlet, handbill or other
document distributed for the purpose of promoting or prejudicing the
election of a candidate or group of candidates or any placard or poster
having reference to an election, but does not include any hand-bill, placard or
poster merely announcing the date, time, place and other particulars of an
election meeting or routine instructions to election agents or workers.
(4) Any person who contravenes any of the provisions of sub-section (1) or sub-
section (2) shall be punishable with imprisonment for a term, which may
extend to six months, or with fine, which may extend to two thousand
rupees, or with both.
The Jammu and Kashmir Conduct of Elections Rules, 1965
86. Particulars of account of election expenses.- The account of election
expenses to be kept by a candidate or his election agent under section 8 5 shall
72
 contain the following particulars in respect of each item of expenditure from day to
day, namely:-
(a) the date on which the expenditure was incurred or authorised;
(b) the nature of expenditure ( as for example, traveling, postage or printing and
the like);
(c) the amount of expenditure-
(i) the amount paid;
(ii) the amount outstanding;
(d) the date of payment;
(e) the name and address of the payee;
(f) the serial number of vouchers, in case of amount paid;
(g) the serial number of bills, if any, in case of amount outstanding;
(h) the name and address of the person to who the amount outstanding is
payable.
(2) A voucher shall be obtained for every item of expenditure unless from the
nature of the case, such as postage, travel by rail and the like, it is not
practicable to obtain a voucher.
(3) All vouchers shall be lodged along with the account of election expenses,
arranged according to the date of payment and serially numbered by the
candidate or his election agent and such serial numbers shall be entered in
the account under item (f) of sub-rule(1).
(4) It shall not be necessary to give the particulars mentioned in item (e) of sub-
rule (1) in regard to items of expenditure for which vouchers have not been
obtained under sub-rule (2).
87. Notice by [district election officer] for inspection of accounts.- The [District
Election Officer] shall, within two days from the date on which the account of
election expenses has been lodged by a candidate under section 86, cause a notice to
be affixed to his notice board, specifying-
(a) the date on which the account has been lodged;
(b) the name of the candidate; and
(c) the time and place at which such account can be inspected.
88. Inspection of account and t h e obtaining of copies thereof.- Any person shall,
on payment of a fee of one rupee, be entitled to inspect any such account, and on
payment of such fee as may be fixed by the Election Commission in this behalf, be
73
 entitled to obtain attested copies of such account or of any part thereof.
89. Report by the [ District Election Officer] as to the lodging of account of
election expenses and the decision of the Election Commission thereon.- (1) As
soon as may be, after the expiration of the time specified in section 86 for the
lodging of accounts of election expenses at any election,[ District Election Officer]
shall report to the Election Commission-
(a) the name of the contesting candidate;
(b) whether such candidate has lodged his account of election expenses; and if so,
the date on which such account has been lodged;
(c) whether in his opinion such account has been lodged within the time and in the
manner required by the Act and these rules.
(2) Where the [ District Election Officer] is of the opinion that the account of
election expenses of any candidate has not been lodged in the manner required by
the Act and these rules, he shall with every such report forward to the Election
Commission the account of election expenses of that candidate and the
vouchers lodged along with it.
(3) Immediately after the submission of the report referred to in sub-rule (1) the
[District Election Officer] shall publish a copy thereof by affixing the same to
his notice board.
(4) As soon as may be, after the receipt of the report referred to in sub-rule (1) , the
Election Commission shall consider the same and decide whether any contesting
candidate has failed to lodge the account of election expenses within the
time and in the manner required by the Act and these rules.
(5) Where the Election Commission decides that a contesting candidate has failed to
lodge his account of election expenses within the time and in the manner
required by the Act and these rules, it shall, by notice in writing, call upon the
candidate to show cause why he should not be disqualified under section 24-E
for the failure.
(6) Any contesting candidate who has been called upon to show cause under sub-
rule (5) may within twenty days of the receipt of such notice submit in respect of
the matter a representation in writing to the Election Commission, and shall at
the same time send to the District Election Officer a copy of his representation
together with a complete account of his election expenses if he had not already
furnished such an account.
(7) The District Election Officer shall, within five days of the receipt thereof,
forward to the Election Commission the copy of the representation and the
account (if any) with such comments as he wishes to make thereon.
74
 (8) If, after considering the representation submitted by the candidate and the
comments made by the District Election Officer and after such inquiry as it thinks fit,
the Election Commission is satisfied that the candidate has no good reason or
justification for the failure to lodge his account, it shall declare him to be
disqualified under section 24-E for a period of [which may extend to three years
from the date of the order and cause the order to be published in the Jammu and
Kashmir Government Gazette.
90. Maximum election expenses.- The total of the expenditure of which account is to
be kept under Section 85 and which is incurred in connection with an election in
any one Assembly Constituency shall not exceed [Rs. 28,00,000/-].

[The CEO vide his letter no. 2360/CEO/Pub/2013/2561-62, dated 10.10.2014 sent
the notification SRO No. 391 dated 29th September, 2014]

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 Annexure- 2

ARRIVAL/DEPARTURE REPORT OF THE EXPENDITURE OBSERVER

(To be submitted immediately after arrival/departure)

Date of Reporting

Observer Name

Observer Code

No. and Name of the Constituency/ies

Name of the State

Constituency Fax No. Official Fax No..

Constituency Telephone No. Telephone No.

Constituency Mobile No. Mobile No.

E mail id

1 Date of Arrival/Departure of
Observer.
(please strike out the portion
which is not applicable)

2 Was there any break taken by the

Observer from the duty

3 If yes, give details

4 Was there late reporting to duty

5 If yes, by how much time.

Place : Signature of the Observer

Date :

76
 Annexure-3 A

Expenditure Observer Report-I

Preparedness Report for the Expenditure Monitoring (To be submitted separately for
each Assembly Segment within 3 days after the date of notification)

Date of Reporting

Observer Name

Observer Code

No. and Name of the

Constituency

Name of the State

Constituency Fax No. Official Fax No..

Constituency Telephone No. Telephone No.

Constituency Mobile No. Mobile No.

E mail id

Sl.No. Description Yes No

(a) Whether the Assistant Expenditure Observer has been

appointed as the Designated Officer to help check the
accounts of daily expenditure to be maintained by the
candidates.

(b) Whether all the teams engaged in election expenditure

monitoring, like Accounting Team, Static Surveillance
Teams, Flying Squads and Video Surveillance Teams
etc., have been formed and working properly.

(c) Whether election machinery is aware of Rule 90 of the

Conduct of Election Rules relating to ceiling on
Maximum expenses.

77
Sl.No. Description Yes No

(d) Whether the RO has provided the prospective

candidate with following:
(i) Revised format for assets and liability for the
candidate.
(ii) Prescribed Register for maintaining day-to-day
account of election expenditure as per the new format.

(ii) Format of “Abstract Statement of Election

Expenses”, and Affidavit

(iii) Written communication by the Returning Officer

detailing the provisions of maintenance of accounts of
election expenses immediately after the nomination of
the candidates.

(e) Whether such registers were duly page numbered and

authenticated by the DEO/RO at the time of issue.

(f) Whether the entire Expenditure monitoring Teams and

Assistant Expenditure Observers have been briefed by
the Observer regarding the various aspects of
expenditure and the System of Reporting.

(g) Whether the Expenditure Observer has spoken to the SP

and DEO, and the Officers of Investigation Directorate
of Income Tax, Police and State Excise for keeping
surveillance on distribution of cash, liquor and other
goods.

(h) (i) Have the prevailing rates in the district for printing of
posters, hiring of vehicles, loud speakers, cost of
erecting pandals and hiring of furniture and fixtures
been provided by the DEO.

(ii) Whether rate charts of all Media operating in the

constituency has been obtained

78
Sl.No. Description Yes No

i) Has the same been apprised to the contesting

candidates and the Assistant Expenditure Observers
and Members of Expenditure Monitoring Teams.

(j) Whether the Accounting Team, Video Viewing Team,

Video Surveillance Team, Media Monitoring Team and
Surveillance Teams under each Police Station are
prepared for Monitoring of Election Expenditure and
are provided with relevant Registers/Formats e.g.
Video cue sheet, Shadow Register, Media Expenditure
Monitoring Report etc.

(k) Whether the Assistant Expenditure Observer and

members of the Accounting Team, Video viewing
Team, Video Surveillance Team, Media report, and
Monitoring Team have been trained.

(a) By DEO

(b) By Expenditure Observer

(c) Any Problem functioning as pointed out by the

teams.

(l) Whether the DEO has held meeting with all political
parties and has given to them copies of Expenditure
Instruction in local language.

(If answer to any of the above is negative, the same should be brought to the notice of
DEO, RO and CEO immediately under intimation to the Election Commission of India.

Place:

Date: Signature of Expenditure Observer

79
 Annexure-3B

Expenditure Observer Report-II

Preparedness Report for the Expenditure Monitoring (To be submitted separately for
each Assembly Segment within 24 hrs after withdrawal of candidature)

Date of Reporting
Observer Name
Observer Code
No. and Name of the
Constituency
Name of the State
Constituency Fax No. Official Fax No..
Constituency Telephone No. Telephone No.
Constituency Mobile No. Mobile No.
E mail id

Sl.No. Description Yes No

(a) Whether the schedule of inspection of the

expenditure register/vouchers fixed.

(b) If yes, indicate the dates fixed for inspection.

(c) Whether the entire Expenditure monitoring Teams

and Assistant Expenditure Observers have been
briefed by the Observer regarding the various
aspects of expenditure and the System of
Reporting.

(d) Whether the Expenditure Observer is getting Daily

Activity reports/feedback from the SP and DM, and
the Officers of Investigation Directorate of Income
Tax for keeping surveillance on distribution of
cash, liquor and other goods.

80
Sl.No. Description Yes No

(e) Have the prevailing rates in the district for printing

of posters, hiring of vehicles, loud speakers, cost of
erecting pandals and hiring of furniture and fixtures
been provided by the DEO.

(f) Whether the candidates have been apprised of the

new procedure of Expenditure Monitoring by RO
and Expenditure Observers and copies of the
Expenditure Instructions have been given?

(g) Has the names of leaders (maximum of 20 in the

case of unrecognized political party and 40 for
recognized political party) (who would be traveling
by air or any other means of transport within the
Assembly /Parliamentary constituency) been
communicated to the CEO/ECI.

(h) If no, then whether the contesting candidates been

intimated that all expenses incurred in connection
with visit of all leaders of the party including their
traveling expenses will necessarily have to be
shown in the account of election expenses of the
candidate(s) concerned in connection with whose
election the visit is made (if the visit is a common
one in connection with the election of a group of
candidates, the expenses will be equally
apportioned amongst all such candidates)

(i) Whether the Banks are providing reports of

suspicious cash withdrawal to DEO.

(j) Whether such reports exceeding Rs. 10 lakh are

being forwarded to Nodal Officer of Income Tax

(k) Whether Assistant Expenditure Observers have got

entered the expenses in Shadow Register in
connection with filing of nominations by all the
candidates

81
 Sl.No. Description Yes No

(l) Whether Authority granting permission for

deploying vehicles for electioneering for Public
Meetings, Rallies and processions, are forwarding
copies of such permission to Video Surveillance
Team, Accounting Team, and Media Monitoring
Team.

(m) Whether MCMC is provided with all infrastructures

like TVs with cable connection and Newspapers?

(n) Whether the constituency is declared Expenditure

Sensitive?
If yes, has the Police Observer been appointed?

(o) Over all Observation on the preparedness of the

expenditure monitoring Team and suggestions for
any improvement (Indicate areas of concerns in
order of Priority).

(If answer to any of the above is negative, the same should be brought to the notice of
DEO, RO and CEO immediately under intimation to the Election Commission of India.

Place:

Date: Signature
Expenditure Observer

82
 Annexure- 4
Expenditure Observer Report-III
Expenditure Report after Completion of Poll
(To be submitted by e-mail and Fax within 24 hours of completion of Poll/Re-poll if any)

Date of Reporting

Observer Name

Observer Code

No. and Name of the

Constituency

Name of the State

Constituency Fax No. Official Fax No..

Constituency Telephone No. Telephone No.

Constituency Mobile No. Mobile No.

E mail id

Sl. Description
No.

(a) Number of complaints received pertaining to

expenditure.

(b) Number of complaints enquired and Action Taken.

(c) No. of cases pending inquiry and corrective action.

(d) Reasons for pendency.

(e) (i) No. of candidates who did not produce the

register for inspection.

(ii) No. of candidates to whom notices issued for

non-production of register for inspection.

(iii) No. of Candidates who did not produce

register in spite of issue of notice.

83
Sl. Description
No.

(iv) Mention the names, who did not produce (i)

register in spite of notice. (ii)
(iii)

(f) Candidates who were issued notice by RO/DEO Number Names

(i) For discrepancy in format of register of day to

day Accounts/Cash Register/Bank Register.

(ii) For not showing the true account of expenditure

including those shown in shadow register.

(iii) For not opening separate bank account

(g) Whether Assistant Expenditure Observer has

maintained the Shadow Observation Register,
folder of evidence and other
reports/correspondence between RO/DEO and the
candidates in the District Head Quarter.

(h) Any seizure of cash, liquor, other articles made

during the period after filing of nomination.

(i) If so, details thereof. Also mention separately the

location and authority which effected the seizure.

(j) Whether the seized cash/goods can be linked to

election expenditure of any candidate.

(k) If so, give details.

(l) Whether any suspected paid news was noticed.

(m) If so, give details including name of candidate,

name of media and other details. ( Annex copy of
all the such type of cases and refer it to the
Committee )
(n) Whether expenditure in all Public Meetings/
Rallies/Procession were entered in Shadow
Observation Register of the Candidate.

(o) Whether all such expenses were shown in the

Register of day-to-day accounts, submitted by the
Candidates.

84
Sl. Description
No.

(p) If No, then mention details.

(q) Whether liquor production/distribution reports were

being monitored during the period.

(r) Whether all ostentatious expenditure like Mundan

Ceremony, Birthday Ceremony etc. marriage/group
marriage ceremony have been reported to
DEO/Investigation Directorate of Income Tax.

(s) If so, details of action taken by the

Directorate/DEO:-

(t) Mention the amount of such expenditure and

whether the same can be linked to any candidate.
(Mention the Name of Candidate)

(u) Expenditure incurred in Cash or in kind by each

political party in the constituency on behalf of their
candidates (mention the name of party and
amount).

(v) Any other method of hiding the Election

Expenditure were noticed (please give the details)

(w) Any other Remark/Suggestion: (Please mention in

order of priority)

Place:
Signature
Date: Expenditure Observer

85
 Remarks
14

Whether Abstract Statement(Part I to Part IV and

schedule 1 to 9) of accounts uploaded on CEO ’s
Annexure - 5

Expenditure Observer
website (within 3 days of of lodging of accounts )
13
(To be submitted separately for each Assembly Segment after 30 days of declaration of results)

Signature
Amount of expenditure incurred by other entity
/individuals on behalf of the candidate
12
Amount of expenditure incurred by the
political party, if any, on behalf of the
candidate/mentioned the name of the party as

11
per note 5 below
Mobile No: ( O)
(To be submitted separately for each Assembly Segment)
Expenditure Observer’s Final Report (Report –IV)

Whether the estimated expenditure incurred

Email – ID:
Expenditure Observer’s Final Report (Report –IV)

State:

by the Candidate exceeded the prescribed

ceiling (Yes/No). If, yes, pl. annex details as
per note 4 below

10
Whether the DEO has cross checked the
candidates submission with all information
Summary of Observation

collected during campaign (Yes/No) If, No,

Pl. annex details as per note 3 below

86
Whether the Observer agrees with the
candidate’s Submission vis -à-vis the
evidence collected (Yes/No) If no, Please
Last date of filling Account of Election Expenditure:

Name of winning candidate/Party affiliation, if any:

annex as per note 2 below

8
Whether accounts are lodged in format and
with all necessary documents

7
Amount of expenditure mentioned in the
accounts of the candidate

6
Total No. of contesting candidate:
Whether Account lodged in time (Yes/No)

Date of Declaration of Results:

5
Date of Lodging of Account of Election
Expenses by the Candidates, (please see note
1 below)

4
Date of Reporting:
Whether notices issued to the candidates on

Observer Name:
all discrepancies found during inspection or

Observer Code:

Place:
Constituency:
in final accounts l of the candidate and reply

Date:
of candidates considered ( See Note 8)

3
District:
Name of the Candidate and party Affiliation

1
2
3
4

5
1
S.No.
Note:
1. In column 4, where the candidate has not submitted his account of election
expenses, it should be mentioned – ‘Not Submitted’.
2. In column 8, if no, a separate report for each candidate along with evidence/reference
number shall be given by the Observer mentioning where he does not agree.
3. In column 9, if Observer does not agree with the DEO, he may mention the reasons
of disagreement separately.
4. In column 10, a brief statement shall be given by the Expenditure Observer for
the candidate in whose case the observed expenditure exceeded the ceiling, and the
estimated amount of total expenditure shall be mentioned.
5. In column 11, if there is more than one political party incurring expenditure for a
candidate then name of each party and amount shall be given separately. If the
Observer does not agree with the figure shown, then he will annex separately the
estimated figure with the evidences gathered.
6. In column 12, total amount incurred by other entities/individuals on behalf of the
candidate shall be mentioned in this column and if the observer does not agree if the
figure shown, then he will annex separately the estimated figure with the evidences
gathered along with the names of the entities/individuals.
7. If the Expenditure Observer has any suggestion for improvement of the procedure, he
may enclose his suggestion separately with this report as `Annex A. `
8. In items where the `Shadow Observation Register` shows more expenditure, which
the candidate has not shown, then as per ECI instruction 76/Instructions/ 2013 Vol I
dated 14th March , 2013 a notice is required to be issued after inspection of A/cs
asking the candidate to reply within 48 Hrs. Similarly, after final inspection, if any
discrepancy is found in the Abstract Statements submitted by the candidates the
candidates, notices are to be issued within 48 Hrs asking the candidate to reply within
3 days.
The Expenditure Observer is required to indicate, whether the above procedure is
followed and whether replies of the candidate have been considered in DEO`s
Scrutiny Report.
(To be submitted for each Assembly Constituency/Segment)

87
 Annexure- 6
Daily Report of Assistant Expenditure Observer
No. & Name of the Constituency: -
Date: -

(A.) Video Teams

(i) List of places where Video Teams were deployed and names
of the candidates.
(ii) Whether the Video Surveillance Team has submitted the CD
with Cue Sheet?
(iii) Whether the Video Viewing Team has entered the items of
expenditure like number of Vehicles/Size of Rostrum/cutouts
etc.?

(B.) Accounting Team:-

(i)Whether all the expenses are entered in Shadow Observation
Register of each candidate?
(ii) Whether the folder of evidence for each candidate is being
maintained?
( C.)Media Monitoring Team
(i) Whether the team is watching and recording all the
advertisements in print or electronic Media?
(ii) Whether the team is sending report to Accounting Team?
(iii) Whether any Paid News is noticed?

(D.) Control Room and Call Centre :

(i) No. of complaints received -
(ii) Whether complaint has been forwarded to the Officer
concerned promptly?
(iii) Whether action has been taken? If so, mention the type of
action and findings.
(E.) Flying Squad and Surveillance Teams
(i) No. of cases reported to Flying Squad.
(ii) Action taken by the Squad.
(iii) No. of Check Posts put.
(iv) Seizure, if any –

Date: - Signature
Name of Assistant Expenditure Observer

88
 Annexure --7

Cue-Sheet for Video Surveillance Teams

(To be filled at the time of Video Recording)

Name of District –
Name of the Officer In-charge of Video Surveillance Team –
Name of the Videographer –
Date-
CD Number

Time of the
day when Time on CD Time on Brief
No. and
Name of recording when CD when Duration of Description
Sl. No. Name of Location Event
Candidate began recording recording recording of evidence
Constituency
began ended Recorded

1 2 3 4 5 6 7 8 9 10

Signature of Officer In-Charge of Video Surveillance Team

89
 Annexure-8

Daily Activity Report by Flying Squad on seizure of Cash/ Other items related Complaints on the date…………..

Name and Designation of the Magistrate ………………………………..

Reference No. …………………….… Name of the Police Officer…………………………………..……………

Name of the Sub-Division …………..
State…………………………………..

1 2 3 4 5 6 7 8 9 10
S.No. Name of Nature of the Name of the person against Cash / Other Items Cash/ Other Items Seized FIRs Name of Name and designation of Remarks (If
constituency/district complaint/ whom complaint received seized by FS by Other Police authority filed candidate or the authority to whom any)
Information party with which seized cash/items is
links found handed over
1
2
3
Description Figure on date of report Progressive figure
including the date of
report
1 Total amount of cash/ Other Items seized by Flying Squad
2 Total amount of cash/ Other Items seized by Other Police authority
3 Total of number of complaints of cash/ Other Items, received
4 Total of number of complaints, verified
5 Total of number of complaints, pending

6 Total number of FIRs filed up to the end of the day

Signature
Name & Designation of the Officer in Charge of
Flying Squad / Nodal Officer of State Police HQ
Note:
1. The Officer in charge of the Flying Squad will submit the report for each Flying Squad in this format to the SP with copy to RO, DEO, General Observer and Expenditure Observer.
2. The SP will send the report to the Nodal Officer in State Headquarter after compiling the data for the entire district.
3. The Nodal Officer of State Police HQ will compile the data for the whole state and send the report to Commission with copy to CEO of the State.

90
 Annexure-8A

Daily Activity Report by Flying Squad on MCC related Complaints on the date…………..

Reference No. ……………………..…

Name of the Sub-Division ………….. Name and Designation of the Magistrate…………………………..

State…………………………………… Name of the Police Officer………………………………………….

1 2 3 4 5 6
Name of
Party Affiliation, if Complaint against Party Affiliation, if Brief Description Of MCC
S.No. constituency/ Name of Complainant Action Taken Report
any (Name) any violation issue
district
1
2
3

Signature
Name & Designation of the Officer in Charge of
Flying Squad / Nodal Officer of State Police HQ
Note:
1. The Officer in charge of the Flying Squad will submit the report for each Flying Squad in this format to the SP with copy to RO, DEO, General Observer and Expenditure Observer.
2. The SP will send the report to the Nodal Officer in State Headquarter after compiling the data for the entire district.
3. The Nodal Officer of State Police HQ will compile the data for the whole state and send the report to Commission with copy to CEO of the State.

91
 Annexure-9

Daily Activity Report by Static Surveillance Teamson seizure of Cash/ Other items related Complaints on the date…………..

Place of Check Post…………. ……………. Name and Designation of the Magistrate………………………………....……………

District…………………............ State………… Name and Designation of the Police Officer ……………………………………..……

1 2 3 4 5 6 7 8

Number & name Name and Address of Cash/ Other FIR Name of Name & designation of Remarks
of Persons searched at the Items filed candidate or Authority to whom
Constituency/dist Check Post party having cash, goods seized
rict links goods are handed over
after seizure

1
2
3
Description Figure on date of Progressive
report figure
including the
date
A. Total amount of cash Seized by SST
B. Total amount of Other items seized by SST
C. No. of FIRs lodged

Signature
Name & Designation of the Officer in Charge of
Static Surveillance Team/ Nodal Officer of State Police HQ

Note:
1.The Officer in charge of the SST will submit the report for each Static Surveillance Team in this format to the SP with copy to RO, DEO, General Observer and Expenditure Observer.
2.The SP will send the report to the Nodal Officer in State Headquarter after compiling the data for the entire district.
3.The Nodal Officer of State Police HQ will compile the data for the whole state and send the report to Commission with copy to CEO of the State/UT

92
 Annexure 10
Sample Appeal

As per section 171 B of Ranbir Penal Code, any person giving or accepting any
gratification in cash or kind during election process, with a view to inducing the
person to exercise his electoral right is punishable with imprisonment up to one
year or with fine or with both.
Further, as per section 171 C of Ranbir Penal Code, any person who threatens
any candidate or elector, or any other person, with injury of any kind, is punishable
with imprisonment up to one year or with fine or both.
Flying Squads have been formed to register cases against both the giver and
the taker of bribe and for taking action against those who are engaged in threat and
intimidation of electors. All the Citizens are hereby requested to refrain from taking
any bribe and in case, anybody offers any bribe or is having knowledge about the
bribe or cases of threat/intimidation of electors, then he should inform on the toll
free number…………….,of the 24x7 Complaint Monitoring Cell of the district, set
up for receiving the complaints.

93
 Annexure 11

Shadow Observation Register for Maintenance of Day to Day Accounts of Contesting

Candidates

Name of the Candidate: Name of Political Party, if any:

Constituency from which contested:

Date of Declaration of Result :

Name and address of Election Agent :

(From the date of notification to the date of declaration of result of election, both dates inclusive)
1. 2. 3. 4. 5. 6. 7. 8.
Date of CD No. Ref. No. of Ref. No. of Ref. No. of Nature of Expenditure Date of Remarks, if
expenditure/ and Media any seizure any other inspection of any, and
event Serial Expenditure of item by item of Shadow signature
No. of Monitoring surveillance expenditure Observation of
Video Team (as per team and Register by Observer/
Cue Annexure-12 others Expenditure Candidate/
Sheet of Instruction Observer/ his election
on candidate/ agent
Expenditure) his election
agent/any
Description Qty. Rate/ Total public
Unit Amount

Dated :

Signature of the officer in Accounting Team

Name of the Officer:

Designation:

94
 Annexure -12

DETAILS OF ADVERTISEMENTS/PAID NEWS IN PRINT/ELECTRONIC MEDIA

Name of State –

Name of District –

Number and Name of Constituency –

Name of Candidate -

Political Party –

1. Details of Advertisements Published in Print Media

Sl. Name of Size of Approximate Circulation Cost of

No. Newspaper/ Advertisement (in (information to be Advertisement
Magazine column X cm) obtained from DPIR)

2. Details of Paid News in Print Media

Sl. Name of Size of Paid News Approximate Circulation Cost of Paid

No. Newspaper/ (in column X cm) (information to be News
Magazine obtained from DPR)

3. Details of Advertisements in Television including Cable TV

Sl. Name of Date & Duration of Approximate viewer ship Cost of

No. Channel Time Advertiseme (information to be Advertisement
nt (in obtained from DPR)
Minutes)

95
 4. Details of Paid News in Television including Cable TV

Sl. Name of Date & Time Duration of Approximate Cost of Paid

No. Channel Paid News viewer ship News
(in Minutes) (information to be
obtained from
DPR)

5. Details of Advertisements on Radio

Sl. Name of Date & Time Duration of Approximate Cost of

No. Channel Advertisement listener ship Advertisement
(In Minutes) (Information to be
obtained from
DPR)

6. Details of Paid News on Radio

Sl. Name of Date & Time Duration of Approximate Cost of Paid

No. Channel Paid News (in listener ship News
Minutes) (information to
be obtained from
DPR)

Dated :

Signature of the officer in charge of

Media Certification and Monitoring committee

Name of the Officer :

Designation :

96
 Annexure- 13

Daily Action Report of RO on Call Centre information

Date:

Constituency

S. No Nature of Time of Receiving the Detail Whether

Complaint Complaint/Information Narration forwarded to
by any mode Viz: on the Accounting
Phone/Fax/e- action Team
mail/SMS/Special taken
Messenger

( Signature, Name & Designation with date)

97
 Annexure-14
Speed Post/e-mail

ELECTION COMMISSION OF INDIA

NIRVACHAN SADAN ASHOKA ROAD NEW DELHI-110001

No. 76/Instructions/2014/EEPS Vol. XII Dated: 29th August, 2014

To
The Chief Electoral Officer
Jammu & Kashmir
Srinagar

Subject: General Election to Jammu & Kashmir Legislative Assembly-Election Expenditure

Register for candidate-Lodging of accounts election expenses before DEO-Regarding
Sir,
As per Section 85(1) of the Jammu and Kashmir Representation of People Act, 1957,
every candidate at election shall, either by himself or by his election agent, keep a separate and
correct account of all expenditure in connection with the election incurred or authorised by him
or by his election agent between the date of publication of notification calling the election and
the date of declaration of result thereof, both dates inclusive.

2. Under sub section (1) of section 85 `` Explanation 1 (a) [Substituted by the Jammu and
Kashmir Representation of the People ( Amendment) Act, 2014 ( Act. No. IX of 2014) dated
22nd March, 2014] only the expenditure incurred by leaders (Star Campaigner) of a political
party on account of travel by air or by any other means of transport for propagating
programme of the political party shall not be deemed to be the expenditure in connection with
the election incurred or authorized by a candidate of that political party or his election agent
for the purposes of this sub section. All other expenses incurred/authorized by the political
party, other associations, body or persons, individuals are required to be included in the
account of the candidate. In order to streamline the scrutiny of accounts maintained by the
candidates, the Commission has given the following directions:-

(i) The Expenditure Register comprising of Day-to-day Accounts Register (Part A-White
pages), Cash Register (Part B-Pink pages) Bank Register (Part C- Yellow pages), Abstract
Statement (Part I to IV and Schedule 1 to 9) in the standard format in accordance with the
Jammu and Kashmir Conduct of Election Rules, 1965 shall be issued to each candidate by the

98
Returning Officer immediately after his nomination, for keeping the day-to-day account of his
expenditure from the date of notification till the date of declaration of result.

(ii) The Register shall be duly page numbered and authenticated by the District Election Officer
at the time of issue.

(iii) All day-to-day expenditure shall be truly and correctly recorded in this register by the
candidate or his election agent.

(iv) All documents such as vouchers, receipts, bills, acknowledgements, etc. in support of the
expenditure incurred or authorized on day-to-day basis shall be maintained in the chronological
order along with the aforesaid register as prescribed.

(v) The Expenditure Register together with the supporting documents shall be made available
for inspection once in three days during the process of election, to the District Election
Officer/Returning Officer/Election Observer appointed by the Commission or any other such
authority nominated by the Commission in this behalf.

(vi) The District Election Officer/Election Observer shall prepare a schedule of inspection
whereby a three-day cycle of furnishing of accounts will be fixed for every candidate in such a
manner that on each day, accounts of one or more contesting candidates are made available for
scrutiny to the officers concerned. After each inspection, the register of day-to-day accounts
shall be scanned by the office of RO till the date of inspection and uploaded in the website of
CEO/DEO for information of public.

(vii) The accounts of the candidates shall be scrutinized by the District Election
Officer/Returning Officer and/or Election Observer or by the nominated officers and they will
keep two photocopies of the relevant pages of the register. One copy of the relevant pages of
the register will be displayed on the notice board of the Returning Officer and the other copy
will be retained in a separate file for each constituency as proof of record with the Returning
Officer and furnished to the District Election Officer on conclusion of the poll process.

(viii) Candidates shall also submit to the DEO duly filled up Expenditure Register comprising
of Day-to-day Accounts Register, Bank Register, Cash Register and the format of Abstract
Statement (Part I to Part IV) & Schedules (1 to 9) with duly sworn affidavit, self certified bank
statement of the account opened for election purpose etc., within 30 days of election of the

99
Returned Candidate under section 86 of the Jammu & Kashmir Representation of People Act,
1957.

(ix) The Abstract Statement of election Expenditure as submitted by the candidate with
Schedules shall be scanned by the DEO and uploaded on the website of the CEO, within 3 days
of their submission. Any person desiring a copy of these day to day accounts shall be
provided by the DEO subject to the payment of usual copying charges.
3. I am further directed to request you that the above instructions shall be made clear and
known to all contesting candidates, all political parties, and election officials concerned and
also to the Election Observers. It s hall be the responsibility of the District Election Officers to
ensure that the instructions of the Commission in this matter are complied with in proper
manner.
4. Kindly acknowledge receipt.
Yours faithfully,
Sd/-
(S. K. RUDOLA)
SECRETARY

100
 Annexure-15

( Part A )
Register for Maintenance of Day to Day Accounts of Election Expenditure by
Contesting Candidates
Name of the Candidate:

Name of Political Party, if any:

Constituency from which contested:

Date of Declaration of Result:

Name and address of Election Agent:

Total expenditure incurred / authorized:

(From the date of notification of election to the date of declaration of result of election, both dates
inclusive)

1. 2. 3. 4. 5. 6. 7. 8. 9.
Date of Nature of expenditure Total Name Bill No. / Amount Amount Amount Remarks,
expendit Amount in and voucher No. incurred/ incurred/ incurred/ if any
ure/ Rupees (paid address and date authorized authorized authorized by
event + of payee by by political other
outstanding) candidate or party and individual/
his election name of association/
agent political body/any other
party (mention full
Name and
Address)

Des Qty. Rate

crip per
tion unit

Certified that this is a true account kept by me/my election agent under Section 85(1) of the
Jammu and Kashmir Representation of the People Act, 1957
(Certificate to be furnished after the date of declaration of result).

Signature of the candidate

101
 (Part B )
Cash Register for Maintenance of Day to Day Accounts by Contesting Candidates

Name of the Candidate: Name of Political Party, if any :

Constituency from which contested:

Date of Declaration of Result:

Name and address of Election Agent:

(From the date of notification of election to the date of declaration of result of election, both dates
inclusive)

Receipt Payment Balance Remarks, if any

Amount

Date Name and Receipt Amount Bill No./ Name of Nature of Amount Places at Any expense
address of No. Voucher payee Expenditure which or mentioned in
person/ party/ No. and and person with column 7 of this
association/ Date address whom the table and not
body/any other balance is mentioned in
from whom kept (if column 2 of table
the amount cash is kept of Part-A should
received at more be clarified here.
than one
place/
persons,
mention
name and
balance
available)

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

Certified that this is a true account kept by me/my election agent under Section 85(1) of
the Jammu and Kashmir Representation of the People Act, 1957 (Certificate to be
furnished after the date of declaration of result).

Signature of the Candidate

102
 ( Part C )

Bank Register for Maintenance of Day to Day Accounts by Contesting Candidates

Name of the Candidate: Name of Political Party, if any :

Constituency from which contested:
Date of Declaration of Result:
Name and address of Election Agent:
Name of the Bank:
Branch Address:
Account No. :
(From the date of notification of election to the date of declaration of result of election, both dates
inclusive)

Deposit Payment Balance Remarks,

if any

Date Name and Cash/ Amount Cheque Name Nature of Amount Any
address of Cheque No. of Expenditure expense
person/ No., Bank Payee mentioned
party/ name and in column
association / Branch 7 of this
body/any table and
other from not
whom the mentioned
amount in column
received/ 2 of table
deposited in of Part-A
Bank should be
clarified
here.

1. 2. 3. 4. 5. 6. 7. 8. 9. 10.

Certified that this is a true account kept by me/my election agent under Section 85 (1) of
the Jammu and Kashmir Representation of the People Act, 1957 (Certificate to be
furnished after the date of declaration of result).

Signature of the Candidate

103
 ABSTRACT STATEMENT OF ELECTION EXPENSES

PART - I

I Name of the Candidate Sh./Smt./ Km.

II Number and name of Constituency

III Name of State/Union Territory

IV Nature of Election
(Please mention whether General
Election to State Assembly / Lok Sabha
/ Bye- election)
V Date of declaration of result

VI Name and Address of the Election

Agent
VII If candidate is set up by a political
party, Please mention the name of the
political party
VIII Whether the party is a recognised Yes/No
political party

Date: Signature of the Candidate

Place: Name

104
 PART-II : ABSTRACT OF STATEMENT OF ELECTION EXPENDITURE OF CANDIDATE

S. No. Particulars Amt. Amt. Amt. Total Election expenditure

Incurred Incurred Incurred
/ Auth. / / (3)+(4)+(5)
by authoriz authoriz
Candidat ed by ed by
e/ Pol. others
Election Party (in Rs.)
agent(in (in Rs.)
Rs.)
1 2 3 4 5 6
I Expenses in public meeting, rally,
procession etc.:-
I. a : Expenses in public meeting, rally,
procession etc. (ie: other than the ones
with Star Campaigners of the Political
party (Enclose as per Schedule-1)
I. b : Expenditure in public meeting rally,
procession etc. with the Star
Campaigner(s) (ie: other than those for
general party propaganda) (Enclose as per
Schedule-2)
II Campaign materials other than those used
in the public meeting, rally, procession etc.
mentioned in S.No. I above(Enclose as per
Schedule-3)
III Campaign, through print and electronic
media including cable network, bulk SMS
or internet and Social media (Enclose as
per Schedule-4)
IV Expenditure on campaign vehicle(s), used
by candidate(Enclose as per schedule-5)
V Expenses of campaign workers / agents
(Enclose as per Schedule –6)
VI Any other campaign expenditure
Grand Total
PART III : ABSTRACT OF SOURCE OF FUNDS RAISED BY CANDIDATE
S No Particulars Amount (in Rs.)
1 2 3
I Amount of own fund used for the election campaign
(Enclose as per Schedule - 7)
II Lump sum amount received from the party (ies) in cash or cheque etc.
(Enclose as per Schedule -8)
III Lump sum amount received from any person/ company/ firm/ associations /
body of persons etc. as loan, gift or donation etc.
(Enclose as per Schedule -9)
Total

105
 PART- IV

FORM OF AFFIDAVIT

Before the District Election Officer ......................................(District, State/Union Territory)

Affidavit of Shri/Smt/Ms ...............................................(S/o, W/o,

D/o)…………………………....................... I .............................. son/wife/daughter of
…………….…………..,............................. aged ………. years, r/o ............................ ….. do
hereby solemnly and sincerely state and declare as under :-

(1) That I was a contesting candidate at the general election/bye election to the House of the
People / Legislative Assembly of …………………………………………….……..
from.................................................
……..……Parliamentary/ Assembly constituency, the result of which was declared on
…….........................

(2) That I/my election agent kept a separate and correct account of all expenditure incurred /
authorised by me / my election agent in connection with the above election between
……………… (the date on which I was nominated) and the date of declaration of the result
thereof, both days inclusive.

(3) That the said account was maintained in the Register furnished by the Returning Officer for
the purpose and the said Register itself is annexed hereto with the supporting vouchers/bills
mentioned in the said account.

(4) That the account of my election expenditure as annexed hereto includes all items of election
expenditure incurred or authorised by me or by my election agent, the political party which
sponsored me, other associations/body of persons and other individuals supporting me, in
connection with the election, and nothing has been concealed or withheld/suppressed there from
(other than the expenses incurred by on travel of leaders' covered by Explanations 1 and 2
under section 85 (1) of the Jammu and Kashmir Representation of the People Act, 1957).

(5) That the Abstract Statement of Election Expenses annexed as Annexure II to the said
account also includes all expenditure incurred or authorised by me, my election agent, the
political party which sponsored me, other associations / body of persons and other individuals
supporting me, in connection with the election.

(6) That the statements in the foregoing paragraphs (1) to (5) are true to the best of my
knowledge and belief, that nothing is false and nothing material has been concealed.

Deponent

Solemnly affirmed/sworn by ………………….. at ………….this day of 201 ……..before me.

(Signature and seal of the Attesting authority, i.e. Magistrate of the first Class or Oath
Commission or Notary Public)

106
ACKNOWLEDGEMENT FORM

To

THE RETURNING OFFICER,

________________________
________________________
________________________

Sir,

I acknowledge receipt of your letter

No…………………………….dated……………………………. along with its enclosures
containing, among other documents, a Register bearing serial No………….. for maintaining of
my accounts of election expenses.
2. I have noted the requirements of law for maintenance of account of election
expenses and lodging of true copy of that account with the District Election Officer /
Returning Officer.

Yours faithfully,

(Signature of Candidate with date)

* Strike off whichever is inapplicable.

................................perforation......................................................................................................
.

ACKNOWLEDGEMENT (To be filled up by Office)

The account of the election expenses in respect of ………………………….......(Constituency)

result of which was declared on ……………………. (Date) has been filed by him /on his behalf
on …………………... (Date) and has been received by me today the ……………..
(Date) of …………………….(Month)……………………(Year).

District______________________ District Election Officer

Office Seal

107
 Schedules- 1 to 9: Details of Elections Funds and Expenditure of Candidate

Schedule- 1
Expenses in public meeting, rally, procession etc. (ie: other than those with Star Campaigners of the Political
party)
S. Nature of Expenditure Total Source of Expenditure
No Amount Amt. incurred / Amt. Amt. incurred
in Rs.
Auth. by incurred / by others
Candidate / by Pol.
agent Party
with
name
1 2 3 4 5 6
1 Vehicles for transporting visitors
2 Erecting Stage, Pandal & Furniture, Fixtures,
poles etc.
3 Arches & Barricades etc.
4 Flowers/ garlands
5 Hiring Loud speakers, Microphone,
amplifiers, comparers etc.
6 Posters, hand bills, pamphlets, Banners, Cut-
outs, hoardings
7 Beverages like tea, Water, cold drink, juice
etc.
8 Digital TV –boards display, Projector
display, tickers boards, 3D display
9 Expenses on celebrities, payment to
musicians, other artists remuneration etc.
10 Illumination items like serial lights, boards
etc.
11 Expenses on transport, Helicopter/ aircraft /
vehicles/ boats etc. charges ( for self,
celebrity or any other campaigner other than
Star Campaigner)
12 Power consumption/ generator charges
13 Rent for venue
14 Guards & security charges
15 Boarding & lodging expenses of self,
celebrity, party functionary or any other
108
 campaigner including Star Campaigner

16 Others expenses
Total
Schedule- 2
Expenditure in public meeting rally, procession etc. with the Star Campaigner(s) as apportioned to candidate
(ie: other than those for general party propaganda)
S. No Date and Name of the Star Amount of Expenditure on public Remarks, if any
Venue Campaigner(s) & Name of meeting rally, procession etc. with the
Party Star Campaigner(s) apportioned to the
candidate (As other than for general
party propaganda) in Rs.
1 2 3 4 5
1
2
3
4
Total
Schedule-3
Details of expenditure on campaign materials, like handbills, pamphlets, posters, hoardings, banners, cut-outs,
gates & arches, video and audio cassettes, CDs/ DVDs, Loud speakers, amplifiers, digital TV/ board display , 3
D display etc. for candidate’s election campaign ( ie: other than those covered in Schedule- 1 & 2)
S. Nature of Expenses Total Amount Sources of Expenditure Remarks, if any
No. in Rs.
Amt. By Amt. By Amt. By
candidate / Pol. Party others
agent
1 2 3 4 5 6 7
1
2
3
4
Total

109
Schedule- 4
Details of expenditure on campaign through print and electronic media including cable network, bulk SMS or
internet or social media etc. for candidate
S. Nature of Name and address Name and address of Total Sources of Expenditure
No medium of media provider agency, reporter, Amount in
Amt. By Amt. Amt.
(electronic (print /electronic stringer, company or any Rs.
candidate/ By Pol. By
/ print) and /sms / voice/ person to whom charges
agent Party others
duration cable TV, social / commission etc. paid/
media etc.) payable, if any
Col. (3) +(4)
1 2 3 4 5 6 7 8
1
2
3
4
Total

Schedule -5
Details of expenditure on campaign vehicle (s) and poll expenditure on vehicle(s) for candidate’s election
campaign
S. Regn. No. Hiring Charges of vehicle No. of Total amt. Source of Expenditure
No of Vehicle Days for incurred/
& Type of Rate for Fuel Driver’s which auth. in Rs. Amt. By Amt. By Amt.
Vehicle used
Hiring of charges charges candidate/ Pol. Party By
vehicle / (If not (If not agent other
maintena covered covered s
nce under under
hiring) hiring)
1 2 3a 3b 3c 4 5 6 7 8

1
2
3
4
Total

110
Schedule- 6
Details of expenditure on Campaign workers / agents
S. Date and Expenses on Campaign workers Total amt. Sources of Expenditure
No Venue incurred/
Nature of Expenses Qty. No. Of Amt. By Amt. By Amt. By
auth. In Rs.
workers / candidate/ Pol. Party others
agents agent
1 2 3a 3b 3c 6 7 8 9
1 Campaign workers
honorarium/ salary
etc.
2 Boarding
3 Lodging
4 Others
Total
Schedule- 7
Details of Amount of own fund used for the election campaign
S. No. Date Cash DD/ Cheque no. etc. with Total Amount in Remarks
details of drawee bank Rs.
1 2 3 4 5 6
1
2
3
4
Total

Schedule- 8
Details of Lump sum amount received from the party (ies) in cash or cheque or DD or by Account Transfer
S. Name of the Political Date Cash DD/ Cheque no. etc. Total Amount Remarks, if
No. Party with details of drawee in Rs. any
bank
1 2 3 4 5 6 7
1
2
3
Total

111
Schedule- 9
Details of Lump sum amount received from any person/company/firm/associations/body of persons etc. as
loan, gift or donation etc.
S. Name and Date Cash DD/ Cheque Mention Total Amount Remarks
No. address no. etc. with whether loan, in Rs.
details of gift or
drawee bank donation etc.
1 2 3 4 5 6 7 8
1
2
3
4
Total

Note :
1. In Schedule 5:-
(a) copy of the order containing list of all vehicles for which permit issued by the Returning
Officer to be enclosed.
(b) If the vehicle is owned by the candidate/his relative/agent are used for election purpose,
notional cost of hire of all such vehicles, except one vehicle if owned and used by the
candidate, notional cost of fuel and drivers salary for such vehicle, shall be included in total
amount of expenditure in the above table.
2. In all schedules if any expenditure on goods and services, provided by the Political Party; or
provided by any person/ company/ firm /associations/ body of persons etc. on behalf of the
candidate, then the notional market value of such goods or services are to be indicated, in
respective columns.
3. In Part –III, the Lump-sum amount of fund received from the political party or others or the
candidate’s own funds, should be mentioned date wise. In all such cases such amounts are
required to be first deposited in the bank account of the candidate, opened for election expenses.
4. Each page of the Abstract Statement should be signed by the candidate.

112
 Guidelines for Maintenance of the Day-to-Day Accounts of Election Expenditure
Note I
All cash, cheque, or draft or pay order received by the candidate, either from his own fund or
from political party or from any other person, body, institution or company is to be deposited
in a separate bank account opened by the candidate for the purpose of election expenditure.

1. For Cash received

1.1 For candidate’s own cash to be used for election expenditure:- If the candidate brings
his own cash, then he/she has to deposit the cash in the bank account opened for
election expenses. Then entry has to be made in Bank Register (Part C of day to day account
register) by writing “Candidate’s own Fund” in column 2, “Cash” in Column-3 and the
amount in Column 4.

1.2 Cash received by candidate from any other person/party/association/ body :- If cash
is received by the candidate from any other person/party for the purpose of his election
expenditure, then, this amount is to be entered in the Cash Register (Part B) on receipt side
by writing date in Column-1, name and address of the person/party etc. from whom cash
received in Column-2, receipt No. (if any) in Column-3 and amount of cash in Column-4.
After making entry in the Cash Register, the amount shall be deposited in the bank account,
opened for election expenses. Once the amount is deposited in bank accounts, entries for
the same have to be made in the cash register on payment side by writing date in Column-5,
Account Number of bank A/c where cash deposited in Column-6, and “deposit” in Column-
7 and amount in Column-8.

1.3 After the cash is deposited in Bank, the Bank Register (Part C) has to be updated, by
writing date in Column-1, “Candidate’s own cash” in Column-2, Cash in Column-3, amount
in Column-4. This has to be done so that the bank balance can be drawn, to tally with the
bank passbook.

2. For Cheques/Drafts/Pay-orders received

2.1 Cheques/Draft/Pay order received from any person/party/association etc. or from
candidate’s own bank account: If candidate receives cheque/draft/pay order for his/her
election expenditure purpose from any person/party etc. or he issues cheque/draft from his
own bank account, he has to deposit it in the said Fs opened for election expenditure. He
shall make entry on the deposit side of bank register by mentioning date in Column-1, name
and address of the person/party from whom the cheque received in Column-2, Cheque
/Draft/Pay order No. and Bank name/branch in Column-3 and amount of cheque/draft/pay

113
order in Column-4. If, it is cheque from his own bank account, then in Column-2 of Bank
Register, “Candidate’s own fund” is to be mentioned.

3. For Goods or Services received in kind

3.1 If some goods or services are received in kind like vehicles, posters, pamphlets, media
advertisement, helicopters, aircrafts etc. from party or any person/body/association: If any
person party /body/association provides some goods or services in kind, for election
campaigning etc., of the candidate, then for these items, necessary entries are to be made in
Part A of Day to Day accounts register by mentioning date in Column-1, description,
quantity, rate per unit in Column-2, nature of expenditure and total value (Notional value
of the items) in Column-3 of the said Register.

4. For all Election Expenses

4.1 All election expenditure shall be entered in Register of Day to Day Accounts (Part-
A). Whenever any expense is incurred, say, a taxi is requisitioned, then entry has to be
made in Register of Day to Day accounts (Part A) as under: Date in Column-1, nature of
expenditure like “taxi” No. ” under description total hours/days for which
requisitioned and rate per hour/day in Columen-2 and total amount in Column-3, name and
address of the taxi provider in Column-4, bill/voucher No. in Column-5. If the amount is
paid by the candidate, then the amount is mentioned in Column-6.

4.2 For Payment for expenses made through cheques: All the payments for expenses
(except petty expenses up to Rs.20,000/- to a single party during the entire election
process) are to be made only through A/c payee cheques. For, making payment in
cheques, the following entry has to be made in Bank Register (Part C)
:Cheque No. in Column-5, name of the payee to whom cheque issued in Column
6, nature of expenditure in Column-7 and amount in Column-8 is to be written.

4.3 For Payments of petty expenses made in cash: if any payment of petty expenses are to
be made in cash (that too if total amount paid to a person during whole period of
campaigning shall not exceed Rs. 20,000/-) then cash is to be withdrawn from the said bank
account opened for election expense. For this, entries are to be made in Bank Register
(Part C) mentioning cheque No. for withdrawal in Column-5, “self” column-6 nature of
expenditure “withdrawal for petty expenses” in Column-7 and the amount in Column-8 of the
Bank Register. After the withdrawal, this cash is to be introduced in cash Register (Part B) by
making entry in the receipt side. For this, date is to be mentioned in Column-1, “self” in
Column-2 withdrawal from Bank in Column-3 and amount in Column-4. If such petty cash
is given to different branch offices or agents to incur petty expense, then the amount and
names of persons/places are to be entered in Column-9. After payment is made for the
petty expense, such expenses are also to be entered in Day to Day Accounts (Part A) as
114
 follows: date in Column-1, Nature of payment in Column-2, Total amount in Column-3,
Name and Address of Payee in Column-4, Bill/voucher No. in Column-5 and “self” in
Column-6.
Note II
1. This register must be maintained on a daily basis and shall be subject to inspection at
any time by the Observer appointed by the Election Commission, the District Election
Officer/Returning Officer or by any other officer authorized in this behalf.

2. The Register ( True Copy) must be lodged in with the District Election Officer as the return of
Election Expenditure under Section 8 6 of the J a m m u a n d K a s h m i r Representation of the
People Act, 1957. It must be accompanied by an Abstract Statement (Part I to IV and schedules 1 to
9) of election expenses and supporting affidavit in the prescribed formats. No return of expenditure
will be accepted as complete without the Abstract Statement of election expenses and the affidavit.
Acknowledgement as prescribed by the Commission indicating date and time of receipt of accounts of
election expenses should be given by the officers deputed by the DEO for this purpose.

3. Vouchers may not be attached only in respect of those items which are listed in Rule 86(2) of the
Ja mm u a n d Ka s h mi r Conduct of Election Rules, 1965, like postage, travel by air. For any
voucher not attached vide this rule, an explanation to the affect why it was not practicable to obtain
the required vouchers must be given in the prescribed register.

4. The Account and Abstract Statement shall be countersigned by the candidate if it is lodged by his
election agent and should be certified by the candidate himself to be the correct copy of the account
kept. The affidavit should be sworn by the candidate himself.

5. Apart from the expenses incurred or authorized by the candidate/election agent directly, all
expenditure incurred or authorized by the political party, other associations, bodies of persons,
individuals in connection with the election of the candidate with his consent are also required to be
included in the account. The only exception is the expenses incurred on travel of specified leaders of
the political party on account of their travel for propagating the programme of the party. (See
Explanation 1 and 2 of Section 85(1) of the Jammu and Kashmir Representation of the People
Act,1957).

6. If the expenditure on any item shown above in columns 2 and 3 above is incurred/authorized by
any political party/association/body of persons/any individual (other than the candidate or his election
agent), its / his name and complete address must be shown in columns 7 and 8.
115
7. The total expenditure referred in columns 2 and 3 of the above table should include all expenditure
in cash and the value of all goods and services received in kind by the candidate or his election agent
from any source.

8. This register should include Day to Day Account Register as is Part A in White Pages , Cash
Register as mentioned in Part-B in Pink pages and Bank Register as mentioned in Part-C in Yellow
pages, as per the formats prescribed.

9. In case of discrepancies on any item of expenditure which was pointed out by the Expenditure
Observer or the RO at the time of inspection of the Register, the explanation along with the reason for
the discrepancy on such items should be annexed separately.

10. Copies of the notices issued by the RO and explanation furnished by the Candidate in respect of
his/her election expenditure should be enclosed.

11. It should be made known to the candidate or his election agent under statutory provisions, even a
candidate who has lost the election has to lodge his account of election expenses within the stipulated
time and in the manner prescribed otherwise, he is liable to be disqualified under section 24E of
J a m m u a n d K a s h m i r Representation of the People Act, 1957.

116
 Annexure-16

Details of Expenditure on Public Meetings/ Rallies etc.

(To be given by the candidate/ his election agent at the time for applying for
permission to hold the Public Meeting/ Rally etc.)

Name of District- No. and Name of Constituency-

Name of Candidate - Political Party if any-

Date, time and duration of Public Meeting/Rally etc. –

[Location] Venue of Public Meeting/ Rally etc. –

Proposed to be Proposed to be Proposed to be According to

used by the used by the used by any the Report of
Candidate/ his Political other the Officer In-
Election Agent Party Association Charge
Sl.
Item of Expenditure
No.
Number of

Number of

Number of

Number of
Units

Units

Units

Units
Cost

Cost

Cost

Cost
1 Pandal and fixture

2 Barricading & Arches

2 Tables

3 Chairs

4 Other Furniture

5 Loudspeaker &
Microphone

6 Posters

7 Banners

8 Cut Outs

9 Digital Boards

10 Illumination items like

Serial Lights, etc.

117
 Proposed to be Proposed to be Proposed to be According to
used by the used by the used by any the Report of
Candidate/ his Political other the Officer In-
Election Agent Party Association Charge
Sl.
Item of Expenditure
No.

Number of

Number of

Number of

Number of
Units

Units

Units

Units
Cost

Cost

Cost

Cost
11 Power connection
charges paid/ payable
to EB etc.

12 Other items

13 …………..

Total

Name and Signature of Candidate/Election Agent/ Name and Signature of Political Party/any other
Association Officer in-charge

Date:

118
 Annexure-17
Election Commission’s letter No. 509/75/2004/JS-I, dated 15.04.2004 addressed
to the Chief Electoral Officers of all States Union Territories
Subject:- Supreme Court's Order dated 1 3 t h April 2004 relating to advertisements
of political nature on TV Channel and cable networks.
1. I am directed to enclose herewith a copy of the order dated 15 th April. 2004
passed by the Commission in pursuance of the Order dated 13 th April. 2004 of the
Hon’ble Supreme Court in SLP ( C . No. 6679 of 2004 (Ministry of Information
and Broadcasting Vs. M s. Gemini TV Pvt. Ltd. and others).
2. It may be noted that the Commission has directed that for pre-viewing
scrutinizing and certifying advertisements to be telecast over TV channels and
cable networks by any registered political party or by any group or
organization association, having headquarters in NCT of Delhi, the Chief
Electoral Officer. Delhi is to constitute a Committee as directed in paragraph 6
(i) of the Order. Similarly, the Chief Electoral Officers of other States / Union
Territories will constitute Committees for dealing with applications by political
parties and other associations / groups with headquarters in their States Union
Territories, as per paragraph 6 ( i i i ) . Vide paragraph 6 i v ) of the Order, the
Returning Officer of even' Parliamentary Constituency have been declared as
Designated Officer for previewing, scrutinizing and certifying
advertisements b y individual candidates contesting election from the
constituency concerned. For the candidates contesting the current general
election to the Legislative Assemblies of Andhra Pradesh, Karnataka, Odisha and
Sikkim and the bye-elections in some States, the Returning Officer of the
Parliamentary Constituency comprising the Assembly Constituency concerned will
entertain applications for certification of advertisements.
3. The Chief Electoral Officers of all States / Union Territories are also required
to constitute further a Committee to attend to complaints / grievances in regardto
the decision of the Committees Designated Officers on the application for
-certification of advertisements.
4. Each application for certification is to be submitted before the Committee
concerned or the Designated Officer concerned in a statement as per the
format prescribed in Annexure-A appended to the Order. The certificate for
telecast for an advertisement is to be given by the Committee / Designated
Officer in the format as given in Annexure-B appended to the Order. The
applicants are required to submit two copies of the proposed advertisements in
electronic form along with an attested transcript thereof.

119
5. A proper record in a register should be maintained for all applications
received for certification. Each application should be serially numbered and
the serial numbers should also be indicated on the two copies in electronic
form and the receiving officer should affix his signature on the electronic
copy. After issue of certificate, one electronic copy of the advertisement as
certified for telecast, should be retained by the Committee Designated Officer.
6. All Chief Electoral Officers may take immediate action for acquiring by
hiring or purchase, necessary equipments infrastructure, such as television,
VCR, VCD. etc. that ma y be required for the purpose of previewing and
scrutinizing of advertisements b y the Committees and Designated Officer
in their State Union Territory. Any purchase made are to be in accordance
with the rates and procedures approved by the State Governments for similar
items.
7. The Commission's order may be given wide publicit y and this may be
specifically brought to the notice of all District Election Officers District
Magistrates. Returning Officers, TV Channels, cable operators and political
parties in the State Union Territory.

Kindly acknowledge receipt.

120
 No. 509/75/ 2004/JS-I Dated 15th April 2004.
ORDER
1. Whereas Section 6 of the Cable Television (Regulation) Act. 1995 provides
that no person shall transmit or re-transmit through a cable service any
advertisement unless such advertisement is in conformity with the prescribed
advertisement code: and
2. Whereas. Sub - rule ( 3 ) of Rule 7 of the Cable Television Network
(Regulations) Rules. 1994 laying down the advertising code in terms of the
abovementioned Section 6 provides that "no advertisement shall be permitted
the objects whereof are wholly or mainly of a religious or political nature
advertisements must not be directed towards any religious or political end" and
3. Whereas, the High Court of Andhra Pradesh, by i t s judgment and order dated
23-03-2004 in WPMP No.5214/2004 (Gemini TV Pvt. Ltd. Vs. Election
Commission of India and others) suspended the above-mentioned
provisions of Rule 7 ( 3 ) of the Cable Television Network (Regulation)
Rules. 1994: and
4. Whereas the Hon'ble Supreme court by its interim order dated 2-4-2004
in SLP (Civil) No.6679 2004 (Ministry of Information &Broadcasting
VsMs Gemini TV and Others), in substitution of the order under challenge,
had directed as below. –
(i) No cable operator or TV channel shall telecast any advertisement, which
does not conform to the law of the country and which offends the morality,
decency and susceptibility of views or which is shocking, disgusting and
revolting;
(ii) The telecast shall be monitored by the Election Commissioner of India;
(iii) The question as to whether the expenditure incurred b y the candidate on i
n s e rt in g s u c h a dv e r ti s e m en t s ho ul d o r s ho u ld no t b e i n cl u d ed, sh a ll b
e considered on 5th April, 2004; and
(iv) The modalities whether such advertisements are in conformity with law, shall
be laid down by the Election Commissioner of India.
5. Whereas. The Hon’ble Supreme Court of India by its further order dated 13lh April,
2004. in SLP (Civil) No.6679/2004. has directed as follows:
"—Before we pass the order, it will be worthwhile to notice certain
provisions of the Cable Television Networks (Regulation) Act, 1995 (for short,
"the Act"], as amended from time to time, and the Rules framed there under.

121
The object of the Act is to regulate the operation of the cable television network
in the country. Section 6 of the Act provides that no person shall transmit or re-
transmit through a cable service any advertisement unless such advertisement is
in conformity with the prescribed advertisement code. Section 11 of the Act
provides that if any authorized officer has reason to believe that the provisions
of the Act have been or are being contravened by any cable operator; he may
seize the equipment being used by such cable operator for operating the cable
television network. Section 12 of the Act provides for confiscation of the
equipment in the event of any violation of the provisions of the Act. Similarly,
Section 13 of the Act also provides for seizure or confiscation of the equipment
and punishment. Section 16 further provides for punishment for contravention
of the provisions of the Act. Section 19 lays down that an authorized officer, if
he thinks necessary or expedient so to do in the public interest, may, by order,
prohibit any cable operator from transmitting or re-transmitting any
advertisement which is not in conformity with the prescribed programme code
and advertisement code and it is likely to promote enmity on grounds of
religion, race, language, caste or community or any other grounds whatsoever,
disharmony or feelings of enmity, hatred or ill-will between different religion,
racial, linguistic or regional groups or castes or communities or which is likely to
disturb public tranquility. Section 22 of the Act empowers the Central
Government to frame Rules to carry out the provisions of Act. The Central
Government in exercise of the powers conferred on it by Section 22 of the Act is
empowered to make Rules which are known as The Cable Television Networks
Rules, 1994 [for short, "the Rules"]. Rule 7 of the Rules provides that where an
advertisement is carried in the cable service it shall be so designed as to
conform to the laws of the country and should not offend morality, decency and
religious susceptibilities of the subscribers. Sub-rule (2), inter-alia, provides that
no advertisement shall be permitted which derides any race, caste, colour, creed
and nationality, is against any provision of the Constitution of India and tends
to incite people to crime, cause disorder or violence or breach of law or glorifies
violence or obscenity in any way. Sub-rule (3) further provides that no
advertisement shall be permitted the objects whereof are wholly or mainly of
religious or political nature, advertisements must not be directed towards any
religious or political end. It is in this background, we now propose to pass the
following order:
Every registered National and State, political party and every contesting candidate
proposing to issue advertisement on television channel and/or cable network will
have to apply to the Election Commission/Designated Officer (as designated by

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the Election Commission) not later than three days prior to the date of the
proposed commencement of the telecast of such advertisement. In case of any
other person or unregistered political parties, they will have to apply not later than
seven days prior to the date of the telecast. Such application shall be
accompanied by two copies of the proposed advertisement in electronic form
along with a duly attested transcript thereof. In case of first phase of elections,
the application shall be disposed of within two days of its receipt and until
decision thereon is taken, our order dated 2 nd April, 2004, shall apply. In case of
subsequent phase of election, the application shall be disposed of within three
days of its receipt and until the decision thereon is taken, our order dated
2nd April, 2004, shall apply. While disposing of such applications, it will be open to
the Election Commission/Designated Officer to direct deletion/modification of any
part of the advertisement.
The application for certification shall contain following details:
(a) The cost of production of the advertisement;
(b) The approximate cost of proposed telecast of such advertisement on
a television channel or cable network with the break-up of number
of insertions and rate proposed to be charged for each such insertion;
(c) It shall also contain a statement whether the advertisement inserted is for
the benefit of the prospects of the election of a candidate(s)/parties;
(d) If the advertisement is issued by any person other than a political party or
a candidate, that person shall state on oath that it is not for the benefit of
the political party or a candidate and that the said advertisement has not
been sponsored or commissioned or paid for by any political party or a
candidate; and
(e) A statement that all the pa yments shall be made by wa y of cheque
or demand draft.
We find that Section 2(a) of the Act defines "authorized officer", within his local
limits of jurisdiction, as (a) District Magistrate; (b) Sub-divisional Magistrate; or
(c) or Commissioner of Police. Similarly, Section 28 A of the Representation of
People Act, 1951 provides that the Returning Officer, Assistant Returning
Officer, Presiding Officer. Polling Officer and any other officer appointed under
this part and any police officer designated for the time being by the State
Government, for the conduct of any election shall be deemed to be on deputation
to the Election Commission for the period commencing on and from the date of
the notification calling for such election and ending with the date of declaration

123
of results of such election and, accordingly, such officer shall during that
period, be subject to the control, superintendence and discipline of the
Election Commission.
Since it is not physically possible for the Election Commission to have a pre-
censorship of all the advertisements on various cable networks and television
channels, it has become necessary to authorize the Election Commission to
delegate its powers in this behalf to the respective District Magistrates of all the
States or Union Territories, not below the rank of a Sub-divisional Magistrate or a
member of the State Provincial Civil Service. This may be done by a general order
issued by the Election Commission. These officers shall act under the control,
superintendence and discipline of the Election Commission. The Election
Commission in its turn may delegate its powers to the Chief Electoral Officer of
each State or the Union Territories, as the case may be.
The Chief Electoral Officer of each State or Union Territory may appoint a
committee for entertaining complaints or grievances of any political party or
candidate or any other person in regard to the decision to grant or to refuse
certification of an advertisement. The committee so appointed shall communicate
its decision to the Election Commission.
The committee so constituted will function under the overall
superintendence, direction and control of the Election Commission of India.
The decision given by the committee shall be binding and complied with by the
political parties, candidates, or any other person applying for advertisements
in electronic media subject to what has been state above.
The comments and observations for deletion or modification, as the case may be,
made, shall be binding and complied with by the concerned political party or
contesting candidate or any other person within twenty four hours from the
receipt of such communication and the advertisement so modified will be re-
submitted for review and certification.
We may clarify that provisions of Section 126 of the Representation of People
Act. 1951, shall apply to the advertisement covered by this order.
If any political party, candidate or any other person is aggrieved by the decision
taken either by the committee or by the Designated Officer/Election Commission
it will be open for them to approach only this court for clarification or
appropriate orders and no other court, tribunal or authority shall entertain any
petition in regard to the complaint against such advertisement. This order shall

124
 come into force with effect from 16 th April, 2004 and shall continue to be in force
till 10th May, 2004.
This order is being issued in exercise of the powers under Article 142 of the
Constitution of India and it shall bind all the political parties, candidates,
persons, group of persons or Trusts who propose to insert the advertisement in
the electronic media, including cable network and/or television channels as well
as cable operators.
It will be open to the Election Commission to requisition such staff as may be
necessary for monitoring the telecast of such advertisements. Where the Election
Commission is satisfied that there is a violation of this order or any provisions of
the Act, it will issue an order to the violator to forthwith stop such violations and
it will also be open to direct seizure of the equipments. Every order shall be
promptly complied with by the person(s) on whom such order is served.
The funds to meet the cost of monitoring the advertisements should be made
available to the Election Commission by the Union of India. Adequate publicit y
of this order shall be given by the Union of India on the electronic media and
through print media.
This order is in continuation of the order passed by this Court on 2 nd April.
2004 and shall remain in operation as an interim measure till 10 th May, 2004.
Subject to the aforesaid order, the judgment of the High Court of Andhra
Pradesh dated 23 rd March 2004 shall remain stayed. This order is passed not
in derogation of but in addition to the powers of the Central Government in
regard to the breach of the provisions of the Act."
6. Now therefore, in pursuance of the aforesaid directions of the Hon'ble Supreme
Court, the Election Commission, hereby directs as follows: -
(i) The Chief Electoral Officer Delhi is hereby directed to constitute a Committee
comprising the following persons to deal with the applications by the political
parties and organizations mentioned in para (ii) herein below.-
a) The Joint Chief Electoral Officer-Chairperson.
b) Returning Officer of any Parliamentary Constituency in Delhi.
c) One expert being an officer not below the rank of Class-1 officer to be
requisitioned from the Ministry of Information & Broadcasting.
(ii) The above Committee will entertain applications for certification of any
advertisement to be inserted in a television channel or cable network by the
following:-

125
 a) All registered political parties having their headquarters in NCT of Delhi.
b) All groups or organizations or associations or persons having their
headquarters in NCT of Delhi.
(iii) The Chief Electoral Officer of every other State/Union Territory is hereby
directed to constitute the following Committee to deal with applications by
political parties and organizations mentioned in para( i v ) below:-
(a) The Additional/Joint Chief Electoral Officer - Chairperson.
(b) Returning Officer of any Parliamentary constituency located in the capital of the
State.
(c) One expert being an officer not below the rank of Class-1 officer to be
requisitioned from the Ministry of Information & Broadcasting.
( i v ) The Committee constituted in para(iii) above will entertain applications for
certification for advertisement on television channel and cable network by the
following:-
(a) All registered political parties having their headquarters in that State
/Union Territory,
(b) All organisations or group of persons or associations having their registered
offices in that State/Union Territory.
(v) The Returning Officer of every Parliamentary constituency in the country are
hereby declared as Designated Officers for the purpose of entertaining
application for certification of an advertisement proposed to be issued on cable
network or television channel by an individualcandidate contesting the
election from the Parliamentary constituency of which such Designated Officer
is the Returning Officer and candidates contesting in the Assembly
constituencies falling within that Parliamentary constituency. The said
Returning Officer may co-opt any of the Assistant Returning Officers, not
below the rank of a Sub-divisional Magistrate belonging to the State
Provincial Civil Service to assist him in the task of certification of applications.
7. The Chief Electoral Officer of every State/Union Territory will constitute
the following Committee to entertain complaints/grievances of any political
party or candidate or any other person in regard to the decision to grant or refuse
certification of an advertisement:-
( i ) The Chief Electoral Officer- Chairperson.
(ii) Any Observer appointed by the Election Commission of India

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 One expert to be co-opted by the Committee other than the one mentioned in
paras 6( i ) and 6(iii) above.
8. The applications for certification of any advertisements by even registered
political parties and every contesting candidate shall be made to the Committees
mentioned in paras 6 (i) and 6 (iii) above or the Designated Officer as
mentioned in para 6 (iv) above, as the case may be. not later than 3 (three) days
prior to the date of the commencement of the telecast of such advertisements.
In the case of first phase of elections such applications shall be disposed of
within 2 (two) days of its receipt and until decision thereon is taken, the
order of the Supreme Court dated 2-4-2004 shall apply.
9 . W h e r e a n a pp li c a ti o n f o r c e r t i fi c a ti o n o f adv e r t is e m en t is b y a n y o t h e r
p e r s o n o r unregistered political parties, it will have to be made not later than
7 (seven) days prior to the date of telecast.
10. Every such application, in the format prescribed at Annexure A, shall be
accompanied by the following :
(i) Two copies of the proposed advertisement in the electronic form along with a
dulyattested transcript thereof,
(ii) The application for certification shall contain following details:-
(a) The cost of production of the advertisement:
(b) The approx imate cost of proposed telecast of such advertisement on
a television channel or cable network with the break-up of number of
insertions and rate proposed to be charged for each such insertion:
(c) It shall also contain a statement whether the advertisement inserted is for
the benefit of the prospects of the election of a candidates (/parties:
(d) If the advertisement is issued by any person other than a political party or
a candidate, that person shall state on oath that it is not for the benefit of
the political part y or a candidate and that the said advertisement has not
been sponsored or commissioned or paid for by any political parry or a
candidate:
(e) A statement that all the payment shall be made by way of cheque or
demand draft.
11. While taking a decision on the applications for certification of an
advertisement, it will be open for the Committees constituted in para 6 ( i ) and
6 ( i i i ) above or the Designated Officer as in para 6 (v) above or the review
Committee as constituted in para 7 above to direct deletion/modification of
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 any part of the advertisement. Every such order making comments and
observation for deletion and modification shall be binding and be
complied by the concerned political parry or contesting candidate or any
other person within 24 hours from the receipt of such communication. The
advertisement so modified will be re-submitted for review and certification.
12. Where the Committees constituted in para 6 (i) and 6 (iii) above or the
Designated Officer or the review Committee as constituted in para 7 above
as the case may be, is satisfied that the advertisement meets the
requirements of the law and in accordance with the directions of the
Supreme Court as inserted in paras 4 and 5 above, it should issue a certificate
to the effect of the advertisement concerned is fit for telecast. The format for
the certificate is at Annexure 28.
13. The directions contained in the order dated 13 th April 2004 by Supreme
Court shall be strictly complied with by everyone concerned and will remain in
operation till 10lh May 2004 and it shall bind all the political parties,
candidates, persons, group of persons or Trusts who propose to insert the
advertisements in the electronic media, including the cable networks and/or
television channels as well as cable operators.

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 Annexure 17 A

ELECTION COMMISSION OF INDIA

NIRVACHAN SADAN, ASHOKA ROAD, NEW DELHI-110001
No. 491/Media Policy/2013 Dated 8th November, 2013
To
Chief Electoral Officers of all States and UTs
Subject:- Certification of Political advertisement –regarding
Sir/Madam,
With reference to the Commission’s order No. 509/75/2004/JS-I, dated 15th April, 2004,
regarding scrutinizing of applications for certification for telecast on TV channels and cable networks,
the Commission has decided that the Committees constituted to deal with the application for pre-
certification of political advertisement, shall dispose of all such applications and inform the decision to
the applicant within 24 hours of receipt of application, preferably on the same day, if application is
received before 12 noon unless there are compulsive reasons not to do so. You are, therefore, requested
to direct all the Committees immediately for compliance of the Commission decision.
Yours faithfully,
Sd/-
( Rahul Shrama)
Under Secretary

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 Annexure-18

ELECTION COMMISSION OF INDIA NIRVACHAN SADAN,

ASHOKA ROAD, NEW DELHI-110 001.
No.3/9/(ES008)/94-J.S. II Dated: 2nd Sept., 1994
ORDER
Subject: Restrictions on the printing on pamphlets posters etc.

The printing and publication of election pamphlets, posters, etc., is governed by

the provisions of Section 127A of the Representation of the People Act, 1951. The
said Section 127A provides as follows:-
“127A. RESTRICTIONS ON THE PRINTING OF PAMPHLETS, POSTERS ETC.
(1) No person shall print or publish, or cause to be printed or published, any election
pamphlet or poster which does not bear on its face the names and addresses of the
printer and the publisher thereof.
(2) No person shall print or cause to be printed any election pamphlet or poster:-
Unless a declaration as to the identity of the publisher thereof, signed by him and
attested by two persons to whom he is personally known, is delivered by him to the
printer in duplicate; and
Unless, within a reasonable time after printing of the document, one copy of the
declaration is sent by the printer, together with one copy of the document.
(a) Where it is printed in the capital of the State, to the Chief Electoral Officer;
and
(b) in any other case, to the district magistrate of the district in which it is printed.
(3) For the purposes of this section:-
(a) Any process for multiplying copies of a document, other than copying it by
hand, shall be deemed to be printing and the expression “printer” shall be
construed accordingly, and
(b) “election pamphlet or poster” means any printed pamphlet, and bill or other
document distributed for the purpose of promoting or prejudicing the election
of a candidate or group of candidates or any placard or poster having reference
to an election, but does not include any handbill, placard or poster merely
announcing the date, time, place and other particular of an election meeting or
routine instructions to election agents or workers.
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4. Any person who contravenes any of the provisions of sub-section (1) or sub-
section (2) shall be punishable with imprisonment for a term which may extend to
six months, or with fine which may extend to two thousand rupees, or with both.*

a. The above restrictions on the printing of election pamphlets, posters, etc., have
been imposed under the law with a view to establishing the identity of
publishers and printers of such documents, so that if any such document
contains any matter or material which is illegal, offending or objectionable
like appeal on ground of religion, race, caste, community or language or
character assassination of an opponent, etc., necessary punitive or preventive
action may be taken against the persons concerned. These restrictions also sub
serve the purpose of placing a check on the incurring of unauthorized election
expenditure by political parties, candidates and their supporters on the printing
and publication of election pamphlets, posters, etc.

b. The Commission has noticed that the above provisions of law relating to
printing and publication of election pamphlets, posters, etc. are being followed
more in their breach than in their observance. At the time of elections, a large
number of such documents are printed, published, circulated and pasted on the
walls of private and Government buildings in respect of which the above
mentioned requirements of law have not been complied with. The printing
presses rarely send the printed documents to the Chief Electoral Officers or, as
the case may be, the District Magistrates concerned along with the declaration
obtained from the publisher as required under Section 127 A(2). Many a time,
the election pamphlets, posters, etc. do not bear on the face the names and
addresses of the printer and/or publisher thereof in violation of Section 127A
(1).

c. It is further complained to the Commission that no timely action is taken

against the offenders with the result that offending material is freely published
and circulated with impunity. In this connection, attention is drawn to the
following observations made by the Supreme Court in Rahim KhanVs.
Khurshed Ahmed and others (*AIR 1975 SC290):

“Even at this stage we may notice that the handbill in question does not contain
the name of the printer and publisher although the election law so requires.
Unfortunately, when such printed material is circulated, there is no agency of the
law which takes prompt action after due investigation, with the result that no
printer or candidate or propagandist during elections bothers about the law and
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 he is able successfully to spread scandal without a trace of source, knowing that
nothing will happen until long after the election, when in a burden some litigation
this question is raised. Timely enforcement is as important as rule of law as the
making of legislation.”

5. In order that in future there is strict observance of, and compliance with, the
requirements of the above mentioned provisions of law on the subject, the
Commission, in exercise of its powers under Article 324 of the Constitution and
all other powers enabling it in this behalf, and in suppression of all its previous
instructions on the subject, hereby directs as follows:-

5. (1) As soon as any election from a Parliamentary, Assembly or Council Constituency

is announced by the Election Commission, the District Magistrates shall, within
three days of such announcement of election, write to all printing presses in their
districts.

(a) Pointing out to them the requirements of above mentioned Section 127A and
specifically instructing them to indicate clearly in the print line the names and
addresses of printer and publisher of any election pamphlets or posters such
other material printed by them:

(b) Asking the printing presses to send the copies of the printed material (along
with three extra copies of each such printed material) and the declaration
obtained from the publisher as required under Section 127A (2) within three
days of its printing:

(c) Impressing on them in clear terms that any violation of the provisions of
Section127A and the above directions of the Commission would be very
seriously viewed and stern action, which may in appropriate cases include
even the revocation of the license of the printing press under the relevant laws
of the State, would be taken.

5. (2) The Chief Electoral Officers shall do likewise in respect of the printing presses
located at the State capitals.

5. (3) Before undertaking the printing of any election pamphlets or posters, etc., printer
shall obtain from the publisher a declaration in terms of Section 127A (2) in the
proforma prescribed by the Commission in Appendix A hereto. This declaration
shall be duly signed by the publisher and attested by two persons to whom the
publisher is personally known. It should also be authenticated by the printer when

132
 it is forwarded to the Chief Electoral Officer or the District Magistrate, as the case
may be.

5. (4) As directed above, the printer shall furnish four (4) copies of the printed material,
along with the declaration of the publisher, within three (3) days of the printing
thereof. Along with such printed material and the declaration, the printer shall
also furnish the information regarding number of copies of document printed and
the price charged for such printing job, in the proforma prescribed by the
Commission in Appendix-B hereto. Such information shall be furnished by the
printer, not collectively but separately, in respect of each election pamphlets,
posters, etc., printed by him within three (3) days of the printing of each such
document.

5. (5) As soon as a District Magistrate receives any election pamphlets or posters, etc.,
from a printing press, he shall examine whether the publisher and printer have
complied with the requirements of law and the above directions of the
Commission. He shall also cause one copy thereof to be exhibited at some
conspicuous place in his office so that all political parties, candidates and other
interested persons may be able to check whether the requirements of law have
been duly complied with in relation to such document and which would also
enable them to bring to the notice of the authorities concerned the cases of other
election pamphlets, posters, etc., in respect of which the above requirements of
law have been violated.

5. (6) The Chief Electoral Officers shall also likewise take further follow up action as
mentioned in sub-Para (5) above in respect of the pamphlets, posters, etc.,
received by them.

5. (7) The Chief Electoral Officers and District Magistrates shall initiate prompt action
for investigation forth with if any case of publication of election pamphlets,
posters etc. in violation of the above mentioned provisions of said section 127A
and/or the Commission’s above directions either comes, or is brought to their
notice. In all such cases prosecutions should be launched against the offenders
most expeditiously and these cases should be pursued vigorously in the courts
concerned.

6. The Commission hereby cautions all political parties, candidates and others
concerned that any violation of the law and the Commission’s directions on the

133
 above subject will be viewed with utmost concern and the most stringent action
possible will be taken against the offenders.

7. If any officer who is responsible the enforcement of the above provisions of law
and the directions of the Commission is found to have failed in the due discharge
of his duties in this regard, he will be liable to severe disciplinary action apart
from any penal action that may be called for against him for breach of his official
duty.

BY ORDER AND IN THE NAME OFELECTION COMMISSION OF INDIA

Sd/-

(S.K. MENDIRATTA)

SECRETARY

TO,

1. The Chief Secretaries of Government of all States and Union Territories.

2. The Chief Electoral Officers of All States and Union Territories.

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 APPENDIX – A

Performa for declaration to be submitted by the Publisher of Election Posters, Pamphlets, etc.
(See Section 127-A of the Representation of the People Act, 1951)
I,..............................................................................son/daughter/wife of...................................
(Name) resident of...............................................................(village/town)…………………
(District) ......................................................................... (State), hereby declare that I as the
publisher of …………………………………………………… (give brief particulars of
election poster, pamphlet, etc.)
Being printed by ..................................................................................................……….....
(Name of the printing press)
Place .................................... (Signature of Publishers)
Date .....................................
Full Address.........................
Attested by (person personally known to publisher)

Signature (name and address)

Signature (name and address)
Countersigned by
Signature (Name and address of Printer)

135
 APPENDIX – B

PROFORMA FOR SUBMISSION OF INFORMATION REGARDING PRINTING OF

ELECTION POSTERS, PAMPHLETS, ETC.

1. Name and address of printer………………………………………………….

2. Name and Address of publisher……………………………………………....
………………………………………………………..………………………….
3. Date of Printing order of the Publisher……………………………………….
4. Date of declaration of the publisher…………………………………………..
5. Brief Particulars of election poster, pamphlet, etc……………………………
…………………………………………………………………………………
6. Number of copies of the above document printed…………………………....
…………………………………………………………………………….……..
7. Date of printing……………………………………………………………….
8. Printing charges (including cost of paper) being charged from the publisher in respect
of the above document……………………………………………….…………………..
…………………………………………………………………………………………..

Place.................................... (Signature of Printer)

Date..................................... Seal of the printer

136
 Annexure 19

Details of Campaign Expenditure of Political Parties for General Party

Propaganda as observed by the District Election Officers ( to be submitted to the CEO)

(From date of announcement to completion of election.)

1 2 3 4 5 6 7 8.

Sl.No. Name of Nature of Quantity Rate Total Evidence Remarks

the Expenditure Expenditure collected in
Political recorded during exhibit no.
Party rally, procession, /cassette no.
public meeting etc. etc. with date

( for example
Media advert., cut-
outs, banners,
helicopters,
aircrafts etc. )

Date:

Signature

DEO/CEO

137
 Annexure-20

Election Commission's order No. 76/95/J.S.II dated 10.04.1995

ORDER

Subject: Language in which the accounts of election expenses may be filed by the contesting
candidates.

1. The question of language in which a contesting candidate can file the return of
account of election expenses under section 78 of the Representation of the People Act,
1951 has been examined by the Commission.

2. All statutory documents and forms under the election law are printed and made available
in the local approved languages. Candidates and others are permitted to file
miscellaneous petitions and representations in local languages. These documents are not
rejected on grounds of their not being in English or Hindi.

3. It would be unjust to reject an election expenses return lodged by a candidate on the

ground of its not being in English or Hindi in view of the fact that the candidates who are
not well versed in these languages will feel deprived. If mistakes are found in returns of
election expenses the same may be ascribed to lack of knowledge of English or Hindi.
4. Apart from the mandatory provision that all statutory documents and forms shall be
prepared in local approved languages, the Commission also directs the Chief Electoral
Officers in its various important orders and directions to get them translated into local
languages if those orders or directions are meant for wide publicity and circulation among
the political parties, candidates and public in the State.
5. Thus, in fairness to the contesting candidates at elections to the House of the People and
the State Legislative Assemblies from different States and Union Territories, they will be
permitted to file returns of election expenses in English, Hindi or the local language(s) in
which the electoral rolls are printed. It shall be responsibility of the Chief Electoral
Officers, District Election Officers and Returning Officers to ensure that all the contesting
candidates get the forms/registers/extracts of rules relating to lodging of returns of
accounts of election expenses in the approved regional language for electoral rolls so that
no candidate may complain that he is not aware of the statutory requirements relating to
filing the returns of election expenses and he is able to maintain his account from day to
day properly and accordingly.

138
 Annexure- 21
Serial Number of the candidate in Summary Report of the DEO ---------
Name of the district:

CANDIDATE WISE SCRUTINY REPORT OF THE DEO ON LODGING OF ELECTION

EXPENSES UNDER RULE 89 OF JAMMU AND KASHMIR CONDUCT OF ELECTIONS
RULES, 1965 TO THE STATE LEGISLATIVE ASSEMBLY

[In case of any discrepancy in the account submitted by the candidate and the Shadow
Observation Register, copies of all the registers and evidences collected, should be sent along
with this report]

S.No. Description To be filled up by the DEO

1. Name & address of the candidate

2. Political Party affiliation, if any

3. No. and name of Assembly

Constituency

4. Name of the elected candidate

5. Date of declaration of result

6. Last date prescribed for lodging Account

7. Date of lodging of account by the candidate

8. Whether account lodged by the candidate is in the

prescribed format (Yes or No)
(a)

(b) Defects noticed in the format by the DEO Tick rows Brief note on
details of the
defects

(i) Abstract statement (Part I to IV and schedules

1 to 9) not filled up/not duly signed

(ii) Duly sworn in Affidavit of the candidate not filed

(iii) Register of day to day accounts along with bank

register and cash register not duly signed by the
candidate

139
S.No. Description To be filled up by the DEO

(iv) Vouchers in respect of items of election expenditure not

submitted/not signed by the candidate or his election
agent

(v) Self Certified copy of the Statement of Bank account for

election expenses not submitted

(vi) All receipts for election expenses not deposited in the

aforesaid bank a/c and all payments except petty
expenses not made by cheque.

9. Grand Total of all election expenses by the candidate as

mentioned in Part-II of the Abstract Statement, filed by
the candidate.

10(a) Whether the items of expenses reported by the candidate

correspond with the expenses shown in the Shadow
Observation Register and Folder of Evidence (Yes or
No)

(b) If No, then, please fill up the details where expenditure

has been understated / not mentioned at all by the
candidate

Items of Date Page No. of Mention amount As per the Amount

expenditure Shadow as per the account under stated
Observation Shadow submitted by by the
register Observation the candidate Candidate
Register/folder
of evidence

Total

140
S.No. Description To be filled up by the DEO

11. Did the candidate produce his Register of

Election Expenditure for inspection by the
(a)
Observer/RO ( Yes or No ) 3 times during
campaign period

(b) Was any discrepancy pointed out to the

candidate at the time of inspection of register
by the Observer. If Yes, mention the
discrepancy?

(c) Was a notice pertaining to any discrepancy in

expenditure given to the candidate by the
RO. ? Please mention date and nature of
discrepancy.

(d) Did the candidate give any reply to the

notice?( Please Annex copy of the notice and
explanation received ).

12. Whether the DEO agrees that the expenses

are correctly reported by the candidate ( Yes
or No)

13. Lump sum amount given to the candidate in

Cash or Cheque by Political Party as
mentioned in Part-III of the Abstract
Statement. Also mention name of the party.

14. Lump sum amount given to the candidate in

Cash or Cheque by any other person/entity.
Also mention name of the party.

15. Was there any incident of distribution of

money, food or other items in the
constituency by the candidate or his agents or
his party functionaries or any other person
related to the candidate? Please mention date
and name of person.

SEAL:

Date: Signature
( Name of the DEO )

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Note for item No. 10 (b):
1.Please mention details of particular events where expenditure is under reported vis-à-vis the
Shadow Observation Register.
2. If practicable, please attach separate annexure indicating item wise break up of expenditure

Comments, if any, by the Expenditure Observer*-

Date: Signature of the Expenditure Observer

Forwarded to the Election Commission of India by the CEO -

Date:

Signature of the Chief Electoral Officer **

* If the Expenditure Observer has some more facts that have not been covered in the DEO’s report, he
may annex separate note to that effect.

** If the CEO feels like giving additional comments, he or she may forward the comments separately.

142
 SUMMARY REPORT OF DEO FOR EACH CONSTITUENCY ON LODGING OF ELECTION EXPENSES ACCOUNTS BY CANDIDATES

(a) No. and name of Assembly/Parliamentary Constituency: (b) Total No. of contesting candidates:
(c) State and District: (d) Date of declaration of result of election/bye-election:
(e) Last date of lodging accounts: (f) Name of the elected candidate:

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.

S. Name of the Due date of Date of Whether Whether lodged Grand Total of Whether the Total expenses incurred by the Party Total expenses incurred by Remarks
No. candidate lodging of lodging of lodged in in the manner the expenses DEO agrees (As reported in Part-III of Abstract others/entities as reported in Part-III of the
and Party account accounts by the required by law incurred/authori with the Statement ) of Abstract Statement Expendit
Affiliation the prescribed (Yes or No) zed by the amount shown
ure
candidate format (Yes candidate/agent by the
Observer
or No) (as mentioned candidate
in Part-II of against all
Abstract items of Lump Sum Grand Total of Lump sum Grand total of
Statement) expenditure Amount in cash or other expenses in Amount in cash / other expenses
cheque given to kind by the cheque given to in kind incurred
candidate by each Political Party the candidate and for the
Political Party mention names candidate

Signature of the DEO

Comments of the Expenditure Observer, if any,

Signature of the Expenditure Observer

Date:

To be forwarded to Election Commission of India through the Chief Electoral Officer of the concerned State/UT

Signature of the CEO

143
 ANNEXURE- 22

Report on alternate day of IMFL/Beer/Country Liquor by the State/District Level Nodal

Officer
(Separate report should be submitted for IMFL Beer & Country Liquor)

Name of the District / Date of report:

Name of the State/UT

S.No. Description During During the Remarks on

the day day (Last excess, if
year) any
(This
year)

1. Opening stock with manufacturers in Bulk

litres

2. Production/Bottling in Bulk litres

3. Total Dispatch of stock from the

manufacturer’s godown in Bulk litres

4. Closing stock in Bulk litres with

manufacturers
(1+2-3)

5. Dispatch of stock from manufacturer’s

godown to whole sellers/Stockists in Bulk
litres

6. Opening stock with Retailers in Bulk litres

7. Purchase by Retailers in Bulk litres

8. Sale by Retailers in Bulk litres

9. Closing Stock with Retailers in Bulk litres

(7+8-9)

10. Sale by others in Bulk litres

11. Number of check posts

12. Volume of illicit liquor seized by check

posts in Bulk litres

144
S.No. Description During During the Remarks on
the day day (Last excess, if
year) any
(This
year)

13. Number of raids conducted

14. Volume of illicit liquor seized in Bulk

litres during raids

15. No. of Prohibition cases

16. No. of persons arrested

17. Amount of Fine imposed

Signature of Nodal Officer

Name
Designation
Note:-

1. Separate Reports for IMFL, Beer or Country Liquor is to be furnished in the above format by
District Level Nodal Officer of Excise Department to the State Level Nodal Officer with copy
to DEO.

2. The State Level Nodal Officer of Excise Department will monitor and compile the district
level reports and submit composite report of the State to the CEO in the same format, with a
copy to Election Commission of India.

145
 Annexure 22 A
By Camp Bag
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi-110001

File No.76/Instructions/EEPS/Vol. III Dated: 14th November, 2013

To
1. The Chief Electoral Officer
Madhya Pradesh
Bhopal
2. The Chief Electoral Officer

Rajasthan
Jaipur
Subject: Prevention of Storage and Illegal Distribution of Liquor during elections-
Instructions to DEOs for Daily Report of liquor Sale- matter reg.

Sir,

I am directed to draw your attention to the instructions of the Election Commission of

India regarding Production, Storage and Distribution of Liquor during Election (ECI
Compendium of Instructions on Election Expenditure Monitoring, July 2013 section 5.10.6,
page 28). I am further directed to inform that preventing illegal liquor distribution during the
election is one of the very important responsibilities of the Collector & District Election Officer
and the Superintendent of Police. Observers of the Election Commission are also expected to
monitor such activities.

2. In this regard detailed instructions have been issued from time to time and list of IMFL
shops are be made available to the DEOs where there had been suspicious increase in sale of
IMFL. The DEOs are also aware that all the excise units of the districts, namely- Distilleries,
Bottling Units, Liquor Warehouses have been brought under continuous surveillance of the
officials concerned. In important units, officers and armed forces are to be posted round-the-
clock. Moreover, almost in all districts, available officials are to be given the special
responsibility of monitoring liquor flow during the elections. Some of the officials will have to
be deployed on the border check post to prevent cross-border liquor movement during the
elections.

3. Though, these steps have resulted in significant tightening of excise machinery in the
State, yet the situation needs further improvement at district level. The retail outlets of liquor
146
 are turning out to be highly vulnerable from liquor distribution point of view. All District
Collectors and Superintendent of Police need to work on this in a more focused and systematic
way.

4. The Commission has been receiving following complaints:

A. Storage of cheaper brands of IMFL and country liquor in local slums, shanty towns and
remote rural pockets for distribution prior to election. This storage is happening with help from
the retail shops which are selling liquor in bulk to individuals, in contravention of State Excise
Act and General and Special License Conditions.

B. Stock registers are not being maintained in some of the shops. It has been reported that some
shops, even though maintain the stock register, they do not maintain brand-wise stock register.
This creates serious problems in monitoring the daily sales and makes physical stock
verification of the shops almost impossible.

C. Coupons are being issued by the candidates, which are convertible into liquor bottles at the
shops. This is violation of conditions of State Excise Act/Rules, which prohibits sales in any
form other than cash.

5. In view of the above, I am directed to request for compliance the following instructions:-

I Daily Monitoring of liquor sales:-

Each district has, on an average 25 liquor retail shops. The district Collectors must ensure to get
daily report of the shops where there has been significant increase in the sales. A good way of
doing that will be to take the average daily sale of October 2013 for each of your liquor retail
shop and compare daily sales figure with the October average. Wherever the sales figure exceed
by 30% or more, it points to a possibility of bulk sale. These need to be investigated and severe
action must be taken against the shop which may include even cancellation of the license.

For this a prescribed form for reporting is enclosed in Annexure-1. The District Collector is
expected to get this report from the District Excise Officer/Assistant Commissioner and after
taking suitable action send the report to the Election Commission (CEO) along with his remarks,
in the format prescribed in Annexure-2.

II Ensuring maintenance of stock register:-

147
 It has been found during surprise inspections that some of the shops are not maintaining the stock
register at all, or are maintaining it without following the prescribed format. This is done with a
view to hide bulk sale information and to make stock verification very cumbersome.
District Collectors with the help of the District Excise Officer/Assistant Commissioner must
ensure proper maintenance of brand-wise stock register in all shops.

III Use of tokens or coupons for sale of liquor:-

Newspapers have been reporting that candidates are resorting to distribution to distribution of
coupons/tokens, which can be exchanged for liquor bottles at the liquor shop. This as pointed out
earlier is a violation of General License Conditions of State Excise Act. Collectors are expected to
take action against such shops.

IV Listing and close monitoring of sensitive liquor shops:-

Classify the liquor shops in your district as sensitive based on the following criteria:-

A. Those shops which, on 01.11.2013, have liquor stock which is 50% or more than the
liquor stock on 01.11.2012. The list of such IMFL shops has already been communicated.
However, you need repeat this exercise for Country Liquor shops in your district.

B. Shops, which are located in a slum or are located in close proximity of a slum.

C. Shops located away from main roads and located in interior rural pockets.

D. Shops which show more than 30% increase in sales on any day in November as
compared with their average daily sales of October, 2013.

These shops must be monitored and their brand-wise stock register checked on daily basis.

V Prevention of liquor storage for distribution in election:

Slum areas, shanty towns, camps (if any) in urban areas and remote or poorly accessible
habitations in rural areas are potential storage points for illegal liquor. District Collectors with
the Excise Officials are expected to identify such locations and conduct frequent police
patrolling and raids in such locations.
6. In the light of all the above instructions, I am directed to request you to issue suitable
instructions to the Collectors & District Election Officers to give a daily report in the format
prescribed in Annexure-2 to the Special Secretary Excise (CEO) , State Government, who will
send a compiled report for the entire state to the Commission.
148
7. These instructions may be brought to the notice of all DEOs, SPs, all Observers and
officers of Excise Deptt.

Yours faithfully,

Sd/-
(S. K. RUDOLA)

SECRETARY
Copy forwarded for necessary action to:

1. Shri D.R. Johari, Addl. Excise Commissioner and Nodal Officer on Excise, C-100/50
Shivaji Nagar, Bhopal, Madhya Pradesh (By Camp Bag/Speed Post/email)

2. Shri Jitender Kumar Updhayay, RAS, Addl. Excise Commissioner (Adm) Zone,
Udaipur, Rajasthan(By Camp Bag/Speed Post/e-mail)

Annexure 1
Daily Report from District Excise Officer to Collector for Liquor Monitoring (Only those
shops, which have 30% or more increase in sales over average----------date-----------month-------
---year daily need to be reported.)

Name of the District: Date:

S.No. Name and Average Yesterday’s Percentage Reasons Action

address of the daily sales sale (in increase in for taken
shop of ---date- Bulk Liter) sales (%) increase
------
month ----
--yeare
(in Bulk
Litre)

149
 Annexure 2

Daily Report from Collector and DEO to CEO for Liquor Monitoring

Name of the District: Date:

1.No. of IMFL shops in the district:

2.No. of Country Liquor shops in the district:

3.Brand-wise stock register maintained in all shops: (yes/no)

(Please mention action taken against those shops where a violation is found and mention if the
proper brand-wise stock registers is maintained since)

4.List of sensitive liquor retail shops in the district:

(Please enclose the list with complete address and licensee name and reason for classifying it as
sensitive)

S.No. Name and Licensee Name Reason for Steps taken for
address of the classifying it as close
shop sensitive monitoring

5.Action taken against any liquor shops for any violations:

(Specify the action and penalty levied, if any)

S.No. Name and Licensee Violation Action Violation

address of Name Detected Taken rectified or
the shop not

6.List of possible illegal liquor storage locations in the district:

S.No. Name of the Name of the Reason for Preventive or

location mohallla/village being a corrective step
potential taken
storage area

150
7.Daily liquor sale monitoring report (Only for shops having over 30% increase in sale as

compared with average daily sale of ---------date----------month----------year ):-

S.No. Name and Average Yesterday’s Percentage Reasons Action

address of daily sales sale (in increase in for taken
the shop of -------- Bulk Liter) sales (%) increase
date------
month-----
----year
(in Bulk
Liter)

151
 Name of District -

Name of State/UT –
Sl. No.

No. and Name of Constituency

Total Number of candidates

No. of candidates who have filed Accounts

No. of candidates who have not filed Accounts

Monthly Report by DEO (Part-A)

No. of candidates who have not filed Accounts in the
prescribed manner

No. of candidates for whom scrutiny of Accounts

completed by DEO

No. of candidates for whom discrepancy found between

Candidate register and Shadow Observation Register

No. of candidates for whom Report Sent to CEO

Signature of DEO

No. of candidates for whom notices issued by ECI

Annexure-23
No. of candidates whose Accounts have been accepted by
the Commission
No. of candidates disqualified

152
 Monthly Report by DEO (Part-B)

Name of State/ UT –

Name of District -

Sl. No. and Name of Name of Name of Status of Account

No. Constituency Candidate Political Statement
Party/

Note – In the Status column it should be mentioned whether candidate has submitted his account, if
submitted, the date of submission, Whether scrutiny completed by DEO, whether any discrepancy
found between candidate account and Shadow Observation Register , whether report sent by the DEO
to CEO, whether account accepted by the Commission of notice issued, whether notice served, If
account not accepted by the Commission whether case is pending or candidate disqualified, If
disqualified date of disqualification order.

Signature of DEO

153
 Annexure-24
Format of Activity Report by the Investigation Directorate for the date……………
(to be submitted on alternate day by the Directorate of Investigation )Reference No.

Name of Constituency: …………………….. District: …………… State/ UT ………………

Sl. Name of the Name of Agency Name and Amount of Cash Cash Amount Other Amount Remarks
No Constituency from which Address of / gift items etc. Deposite of Cash articles of cash (Please
and District information/ persons against mentioned in d by Seized seized returned mention name
Complaintsreceiv whom action is complaint Challan by (If any ) to the of the
ed by IT Deptt. taken by Income person, if candidate/his
persons Tax accounte relationship,
against d for Constituency
whom and name of
action the Political
taken Party, if any)
1 2 3 4 5 6 7 8 9 10
1

2
Total
Progressive Total from the date of notification of election to the end of the Reporting day
S.N Gross figure on day of Progressive Figure including the day of reporting
reporting
1 Progressive total of Cash seized by Income Tax
2 Progressive total of seizure of other items (Notional Value)
3 Progressive total of tax deposited by Challan

Signature Nodal Officer

Office of DGIT (Inv)/Dy. Director
In Charge of the District Date
Note: (1) Officer in charge of the district shall submit the report for each district in this format to the DGIT(Inv) with copy to DEO and Expenditure Observer.
(2) The Nodal Officer of State Income Tax Deptt. shall compile the data for the whole state and send the report to Commission ( Expenditure Monitoring Division ) with copy to CEO
of the state.

154
 Annexure-25

Election Commission’s letter No. 437/6/1/2008-CC & BE Dated: 24th October,

2008 addressed to The Cabinet Secretary Government of India, the Chief
Secretaries and the Chief Electoral Officers of all States and Union Territories.
Subject: Election Expenditure on travel by Lead Campaigners - Use of helicopter for
election campaign, etc.
1. I am directed to state that according to sub-section (1) of section 77 of the
Representation of the People Act, 1951 it is provided that “Every candidate at an
election shall, either by himself or by his election agent, keep a separate and correct
account of all expenditure in connection with the election incurred or authorized by
him or by his election agent between the date on which he has been nominated and
the date of declaration of the result thereof, both dates inclusive”. Under sub-section
(2) it is provided that the account shall contain such particulars as may be
prescribed, and under sub-section (3), it is laid down that the total of the said
expenditure shall not exceed such amount as may be prescribed.
2. Explanation (1) to section 77(1) provides that the expenditure by leaders of a
political party (usually referred to by us as star campaigners) on account of their
travel by air or any other means of transport for propagating programme of a
political party shall not be deemed to be expenditure in connection with the election
incurred or authorized by a candidate of that political party.
3. The provisions of section 77(1) and Explanation (1) there-under have to be so
harmoniously read that they do not nullify the main object underlying the
provisions of section 77(1). Section 77(1) clearly stipulates that a candidate has to
account for all his election expense, incurred or authorized by him or by his election
agent. Explanation (1) is in the nature of an exemption from account of such
expenditure which is incurred by the leaders of the political party in connection
with the candidate’s election, so that election campaign may be carried out in his
constituency by leaders of his political party and any expenditure incurred on their
travel by or any other means of transport may not form part of the candidate’s
overall expenditure. It therefore follows that a candidate who has been declared as
leader by a Political Party for the purposes of Explanation to Section 77(1), cannot
be considered to be a leader of his political party in his own constituency within
the meaning of Explanation (1) to section 77(1), whatever may be his standing in
relation to other candidates of his party in the other constituencies. In his own
constituency(ies), he is a candidate first. Thus, whatever expenditure he incurs on
his own travel within his constituency(ies), on his travel whether by
helicopter/aircraft or by any other means of transport, the same has to be accounted
for within his overall limit of maximum expenditure prescribed for his constituency.
When he goes out of his constituency to the other constituency as a star campaigner,
the expenditure on his travel from his constituency to the other constituency would
155
 fall within the exempted category, and so also his travel expenditure from the other
constituency to his own constituency when he comes back for his own campaign
would be so exempted. But once he reaches his constituency and travels within the
said constituency, his expenditure on such travel within his constituency would be
liable to be accounted for by him. Any other interpretation of the above mentioned
provisions would defeat the very object underlying section 77(1). This would be
more evidently glaring in the case of bye-elections where a political party may
include the name of its candidate as a star campaigner and that would give him a
license to travel within his constituency by adopting any means of communication
and without accounting for the same.
Copy to: All recognized National & State Political parties.

156
 Annexure –26
Election Commissioner’s Letter No. 509/75/2004/JS-I/Vol.II/RCC Date: 21 st
November, 2008 addressed to the Chief Electoral Officers of all States and Union
Territories
Sub:- Advertisement on political nature on Radio – regarding.
The Ministry of Information & Broadcasting vide letter No. 1/04/2004-BC/IV dated
20th November, 08, has informed that the Code for Commercial Advertising has
been amended to provide for advertisements by political parties/candidates/persons
in the form of spots and jingles on Radio also. Consequent upon this, the
Commission has issued orders to the effect that the committees set up in the office
of the Chief Electoral Officers to scrutinize political advertisements on TV
channels/Cable Networks, will also deal with applications for pre-broadcast scrutiny
of advertisements by political parties/candidates/other persons in connections with
General Elections to the House of the People and State Legislative Assemblies
during the period the Model Code of Conduct is in force in connection with such
elections. A copy of the order is enclosed.
A copy of the order may be furnished to each of the political parties having
headquarters in your State/UT, including State units of all recognized political
parties. This may also be given vide publicity for information of other authorities
concerned and the general public.
Please acknowledge receipt of this letter.
Copy alongwith copy of the Order referred to above, to all recognized National and
State political parties for information.

157
Election Commissioner’s Letter No. 509/75/2004/JS-I/Vol.II/RCC dated21st
November,2008 addressed to the Chief Electoral Officers of all States and Union
Territories

ORDER

Subject :- The Commission’s Order dated 15th April, 2004, regarding

advertisement on political nature on T.V. Channels & Cable T.V. Networks –
Extension to Radio.

1. The Commission vide its order No. 509/75/2004/JS-I Dated: 15th April, 2004 in
pursuance of the order dated 13-04-2004 of the Hon'ble Supreme Court in SLP
(Civil) No. 6679/2004 (Ministry of J&B Vs M/s Gemini TV and Others), issued
directions regarding advertisements of political nature on T.V. Channels & Cable
T.V. Networks.

2. The Ministry of Information & Broadcasting has, vide their letter No. 1/04/2004-
BC.IV dated 20th November, 2008, informed that clause-II (4) of the Code for
Commercial Advertising on all India Radio, has been amended by adding the
following proviso :-

“But advertisements in the form of spots and jingles on payment of prescribed fees,
from political parties/candidates/any other person shall be accepted only in respect
of General Elections to Lok Sabha/General Election to the State Assemblies/General
Election to Local bodies during the period when the Model Code of Conduct is in
force. Such advertisements shall be subject to pre-broadcast scrutiny by the
Election Commission of India/authorities under the Election Commission of India in
respect of elections to Lok Sabha and the State Assemblies and State Election
Commissions in the case of Local bodies.”

3. In view of the above, the Commission has directed that its order dated 15th April,
2004, regarding advertisements of political nature on T.V. Channels & Cable T.V.
Networks shall apply to advertisements on Radio also, including the Private FM
Channels, during the period Model Code of Conduct is in operation in connection
with general election to the House of the People or to the Legislative Assembly of
any State / UT. Accordingly, for broadcasting any advertisement of political nature
on Radio, application for certification for broadcast shall be submitted to the
Committee set up in the office of the Chief Electoral Officer of the State concerned
for pre-broadcast scrutiny and certification permitting broadcast of the
advertisement. The application shall be submitted in the same format as the one
prescribed vide the order dated 15-4-2004 for advertisement on TV

158
 Channel/Cable/Networks, along with the Tape/CD and an attested transcript of the
proposed advertisement. The format for certification of advertisement shall also be
the same as that prescribed in the order dated 15-4-2004. The reference to ‘telecast’
in these formats shall be read to include ‘broadcast’ for the purposes of
advertisements on Radio.

4. It is clarified that all other directions and the conditions specified in the order dated
15th April, 2004, and the subsequent instructions on the subject shall apply in the
cast of advertisements of political nature on Radio.

159
 Annexure-27
APPLICATION FOR CERTIFICATION OF ADVERTISEMENT
I.
(i) Name and full address of the applicant
( i i ) Whether the advertisement is by a political party contesting candidate any other
person / group of persons / association/ organization / Trust (give the name)
( i i i ) (a) In case of political party, the status of the party (whether recognized
National/ State / unrecognized party)

(b) In case of a candidate, name of the Parliamentary Assembly Constituency

from where contesting
( i v ) Address of Headquarters of political party group or body of persons, association
organization / Trust

(v) Channels / cable networks on which the advertisement is proposed to be

telecast

(vi) (a) Is the advertisement for the benefit of p r o s p e c t s o f e l e c t i o n o f a n y

candidate(s)

(b) If so, give th e n ame (s) of su ch candidate(s) with full address and
name(s) of constituency (ies)

(vii) Date of submission of the advertisement

(viii) Language(s) used in the advertisement (advertisement is to be submitted with two

copies in electronic form along with a duly attested transcript)

(a) (i) Title of advertisement

(b) (ii) Cost of production of the advertisement

(c) (iii) Approximate cost of proposed telecast with the breakup of number of
insertions and rate proposed for each such insertion

(d) (iv) Total expenditure involved (in Rupees)

160
II.
I, Shri Smt. . S/o D/o / Wo .
(full address) . undertake that all
payments related to the production and telecast of this advertisement will be
made by way of cheque / demand draft.

Place: Signature of the applicant

Date:

III.
(Applicable for advertisement by a person/persons, other than a political party or
a candidate)
I. Shri / Smt. . S/o / D/o / W/o .(full
address) . hereby state and affirm that the advertisement(s)
submitted herewith is not for the benefit of any political party or any candidate
and that this advertisement(s) has I have not been sponsored / commissioned or
paid for by any political party or a candidate.

Place : Signature of applicant

Date :

161
 Annexure-28
CERTIFICATION OF ADVERTISEMENT FOR TELECAST
I.
(i) Name and address of the applicant political party / candidate person group of
persons ' association organization Trust
(ii) Title of advertisement
(iii) Duration of advertisement
(iv) Language(s) used in advertisement
1. Date of submission of advertisement
2. Dat e o f ce rti fic ation f or t ele c ast.

Certified that the above advertisement is fit for telecast as per the guidelines
prescribed by the Hon'ble Supreme Court of India.
Signature of chairperson
members of committee
Designated Officer
Place:
Date:

162
 Annexure-29 A

ELECTION COMMISSION OF INDIA

NirvachanSadan, Ashoka Road, New Delhi 110 001.

No. 491/Media/2010 Dated: 8th June, 2010

To
Chief Electoral Officers
of all States and Union Territories

Sub: Measures to check ‘Paid News’ during elections i.e. advertising in the garb of
news in Media
Sir/ Madam,
1. I am directed to invite your attention to the subject cited and to state that the recent
phenomenon of ‘Paid News’, which is assuming alarming proportion as a serious
electoral malpractice, has been causing concern to the Commission in the context of
conduct of free and fair elections. Several political parties and media groups have
also conveyed their similar concerns to the Commission. There has been dialogue of
several stakeholders with the Commission at different platforms and there is near
unanimity to take necessary steps to put a halt to such mal-practice which puts
undue influence on the free will of the voters, encourages the role of money power
in a covert manner and disturbs level playing field in elections. The practice of paid
news has to be seen as an attempt to circumvent the provisions of Sections 77 and
123 (6) of R.P. Act 1951 which prescribe accounting and ceiling of election
expenses and make exceeding such prescribed limits a corrupt practice in elections.
2. The Commission has directed that maximum vigilance may be observed by making
use of the existing provisions of law so that the incidence of ‘Paid News’ or
surrogate advertisements in Print and Electronic media in the context of elections is
arrested. The cases of ‘Paid News’ generally manifest in the forms of news
articles/reports published about a particular candidate or a party eulogising them, or
similar news articles/reports denigrating the opponents, both intended at unduly
influencing the voters. The same or similar type of news articles/reportings (with
cosmetic modifications) appearing in more than one newspaper periodical would
amount to further corroboration as circumstantial evidence that such news
publication could result from collusion of the candidate/party with the editors,
publishers, financers of the newspaper etc. Such collusion would, however, have
generally no transactional evidence of payment of consideration in cash or kind.
163
3. Legal provisions under Sec.127A of the R.P. Act, 1951 make it mandatory for the
publisher of an election advertisement, pamphlet, etc., to print the name and address
of the publisher as well as printer and failure to do so attracts penalty of
imprisonment up to two years and/or fine of Rs.2000/-. Section 171 H of the IPC
prohibits incurring of expenditure on, interalia, advertisement without the authority
of the contesting candidate. The Commission’s detailed instruction No. 3/9/2007/JS-
II dated 16th October, 2007 in this behalf may be seen (copy enclosed). The said
instruction covers the declared or specified release as advertisement inserted in the
newspaper, etc., and disclosure of amount paid for such advertisements, but in the
case of ‘Paid news’/surrogate news, such payment is seldom disclosed as the matter
is camouflaged as news though serving the purpose of advertisement only. For the
purpose of Sec.127A (1) of the R.P.Act, 1951, “’election pamphlet or poster’ means
any printed pamphlet, hand-bills or other document distributed for the purpose of
promoting or prejudicing the election of a candidate or group of candidates …...”.
Thus, ‘Paid News’ would also fall in the category of ‘other document’ liable to be
included in ‘election pamphlet & poster’ and action taken accordingly. Hence, an
obvious case of news reporting in the print media dedicated/giving advantage to a
particular candidate or the party while ignoring/causing prejudice to other
candidates and parties would require investigation.
4. The Commission directs that for the purposes of above investigation, district level
committees may be constituted by the DEOs in each district as soon as election is
announced to do vigorous scrutiny of all newspapers, published or having
circulation in the district in order to locate political advertisement in the garb of
news coverage appearing within the election period. DEOs should closely monitor
advertisements released in print media in any form including surrogate advertising
in the form of news, and serve notices to candidates/political parties where called
for, so that the expenses incurred thereon are duly reflected in the account of the
concerned candidate/party.
5. Similarly, the District Committee should also keep a watch on the election
news/features, etc. on the electronic media in the district. When there is
disproportionate coverage to the speech/activities of a candidate on television/radio
channels, which is likely to influence the voters and yield electoral benefit to a
particular candidate, and the same coverage appears in several channels, then the
candidate should be served with notices by the DEOs to explain her/his stand as to
why the coverage should not be treated as advertisement, and matter should be
reported to the Commission.
6. The Commission has already issued Order No. 509/75/2004/J.S.-I dated 15th April,
2004 consequent upon order of the Hon’ble Supreme Court of India in SLP (C) No.
6679/2004, (Ministry of Information and Broadcasting vs. M/s Gemini TV Pvt.Ltd
and Others) providing for the constitution of a committee for previewing,
scrutinizing and verifying all advertisements by individual contesting candidates or
164
 political parties, before it is inserted in the electronic media. The aforesaid
phenomenon of Paid News by- passes the scrutiny of the Committee despite being a
political advertisement in spirit and also evades accounting in the expenses book of
the candidates. CEOs may strengthen these Committees so as to also scrutinize the
news reports in electronic media, which bear the character of political
advertisement, though without being declared to be so. Notices to candidates/parties
may be issued by the CEOs on the basis of recommendation of such Committees.
7. The Commission should be kept informed of all cases where notices as aforesaid are
issued to parties/candidates.
8. The receipt of this letter may be acknowledged and the Commission informed of the
action taken.

Yours faithfully,
Sd/-
(Tapas Kumar)
Principal Secretary

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 Annexure-29B
ELECTION COMMISSION OF INDIA
NirvachanSadan, Ashoka Road, New Delhi 110001
No. 491/Media/2011 Dated: 18th March 2011
To
The Chief Electoral Officers of
All States/UTs
(Kind attention: Assam, Kerala, Puducherry, Tamil Nadu and West Bengal)

Sub : Measures to check “Paid News” during elections i.e. advertisement in the garb
of news in Media.
Sir,
I am directed to refer to the Commission’s letters no. 491/Media/2009 dated 8th June
2010 and 23 rd September, 2010 respectively, on the subject cited and to say that one
officer of Indian Information Service (IIS) posted in the State/UT representing
separate media department of Government of India in addition to the member
provided at ( c) below be made member of the State Level Committee to dispose of
the cases related to appeals against orders of District level Media Certification &
Monitoring Committee (MCMC) on “Paid News”.
As such, the State Level Committee (to deal with applications by political parties
and organizations for certification for advertisement on television channel and cable
network) will now be called State level MCMC with the following composition: -
(a) The Additional/Joint Chief Electoral Officer- Chairperson
(b) Returning Officer of any Parliamentary Constituency located in the capital of
the State.
(c) One expert being an officer to be requisitioned from the Ministry of Information
& Broadcasting.
(d) Officer of Indian Information Service, (at the level of US/DS) posted in the
State/UT, representing media Department of Government of India as separate
from the expert at (c ) above.
Yours faithfully,
Sd/-
(YASHVIR SINGH)
DIRECTOR

166
 Annexure-29 C
ELECTION COMMISSION OF INDIA
NirvachanSadan, Ashoka Road, New Delhi-110001

No. 491/Media/2011 (Advt) Dated: 16th August, 2011

To
The Chief Electoral Officers of
all States and UTs.

Sub : Guidelines for dealing with candidates’ advertisements on TV/Cable channels

owned by political parties or their functionaries/office bearers during elections.
Sir/Madam,
I am directed to say that the Commission has received various references regarding
Paid News and advertisements on TV/Cable Channels network owned by political
parties or their functionaries/office bearers. The complaints were filed by different
political parties, journalists and other individuals. In order to bring uniformity in
dealing with such instances, the Commission has directed to issue the following
guidelines: -
1. Six months before the due date of expiry of Lok Sabha or the State/UT
Legislative Assembly, as the case may be, a list of television channels/radio
channels/newspapers, broadcasting/ circulated in the State/UT and their standard
rate cards shall be obtained by the CEOs and forwarded to the Commission.
2. The Media Certification and Monitoring Committee (MCMC) at District level
and State level will monitor all political advertisements in relation to candidates,
either overt or covert, and will intimate the Returning Officer for issue of
notices to candidates for inclusion of notional expenditure based on standard
rate cards in their election expenses account, even if, they actually do not pay
any amount to the channel/newspaper, that is otherwise the case with “Paid
News”. This will also include publicity by or on behalf of candidate by Star
Campaigner (s) or others, to impact his electoral prospects. A copy of the notice
will also be marked to Election Expenditure Observer.
3. In case of bye-election to Parliamentary or Assembly constituency, the standard
rate card will be obtained by the District Election Officer concerned
immediately on announcement of the bye-election and Media Certification and
Monitoring Committee (MCMC) will take due action immediately afterwards.

167
4. Like in the case of “Paid News”, the Chief Electoral Officer and District
Election Officers will brief political parties and media houses about the above
guidelines before the commencement of the election campaign.
5. In case of any technical doubt relating to the application of the standard rate
card, the matter would be referred to the DAVP, Ministry of I&B, Govt. of India
for advice.
These instructions should be read together with the Commission’s earlier circulars
on “Paid News” dated 8th June 201o, 23rd September 2010 and 18 th March, 2011.
This may be brought to the knowledge of all concerned immediately.

Yours faithfully,
Sd/-
(Yashvir Singh)
Director

168
 Annexure 29 D
ELECTION COMMISSION OF INDIA

NirvachanSadan, Ashoka Road, New Dehi-110 001.

No. 3/9/2007/JS II Dated : 16th October, 2007

To

1. The Chief Secretaries of

all States/Union Territories.

2. The Chief Electoral Officers of

all States/Union Territories.

Subject:- Restrictions on the Printing of pamphlets, posters etc.

Sir,

1. I am directed to invite a reference to the Commission’s letter No.3/9/2004/JS-II,

dated 24th August, 2004 regarding the provisions of section 127A of the
Representation of the People Act, 1951.

2. It has been brought to the notice of the Commission that advertisement are brought
out in print media, some surrogate and some under the name of some organizations.

3. The following points may be noted in respect of the advertisements that appear in
the print media, especially newspapers, for and against particular political parties
and candidates during election period:

(a) In the case of advertisements, the source of which is traceable, the following action
may be taken: -

(i) if the advertisement is with the consent or knowledge of the candidate, it will be
treated to have been authorized by the candidate(s) concerned and will be accounted
for in the election expenses account of the candidate(s);

(ii) if the advertisement is not with the authority from the candidate, then action may be
taken for prosecution of the publisher for violation of Section 171 H of IPC-
(incurring expenditure in advertisement without written authority from the
candidate(s) concerned).

(b) If the identity of the publisher is not indicated in the advertisement, then you may
contact and get the information from the Newspaper concerned, and consider
appropriate action, as above.
169
4. The District Election Officers, Returning Officers alongwith other election
authorities may be informed of the Commission’s abovementioned instructions for
their compliance. Action taken in this regard may please be confirmed by endorsing
to the Commission, a copy of the instructions issued to the District Election
Officers, Returning Officers etc.

5. Please acknowledge receipt of this letter.

Yours faithfully,

Sd/-

(K.F.WILFRED)

SECRETARY

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 Annexure-30

Election Commission’s letter No. 576/3/2005/J.S.II, dated 29.12.2005 addressed

to all Recognized National and State Political Parties

Subject: Election Campaign by political parties and candidates - election expenditure of

candidates - regarding.

1. I am directed to invite your attention to the provisions of sub-section (1) of Section 77 of

the Representation of the People Act, 1951, relating to account of election expenses. As
per Explanation 1(a) under the said sub-section, the expenditure incurred by leaders of
political parties on account of travel by air or any other means of transport for
propagating programme of the political party is not deemed to be expenditure incurred or
authorized by the candidate or his agent, for the purpose of the said Section. It is to be
noted here that the benefit provided under the said Explanation 1(a) will be available if
and only if the names of the leaders (maximum of 20 in the case of unrecognized
political party and 40 for recognized political party) are communicated to the
Commission and to the Chief Electoral Officer of the State concerned within a period of
7 days from the date of notification for the election as required under Explanation 2
under sub-section (1).

2. The above mentioned provisions have been brought to the notice of the political parties in
the past. The political parties are again advised to take note of the provisions of Section
77(1) explained above. In the event any political party fails to comply with the
requirements of Explanation 2 mentioned above, the benefit provided under the
Explanation 1 will not be available to the party, and the travel expenses of all leaders in
the case of such parties will necessarily be required to be included in the account of
election expenses of the candidates concerned.

3. Your attention is also invited to the instructions contained in the Commission's letter
No.437/6/97/PLN-III, dated 18.3.1997 (copy enclosed). As per the instructions in
the said letter, details of all vehicles being used by a candidate for his election
campaign are required to be lodged with the District Election Officer concerned. In
this context, it may be noted that two-wheelers like motorbikes, scooters, mopeds,
etc. are also covered under the instructions in the said letter, and details in respect of
such vehicles are also required to be furnished to the District Election Officer.

4. Where political parties or candidates use aircraft/helicopter for election campaign,

prior information should be given to the Chief Electoral Officers of the State
concerned. While giving such information, the number of aircrafts/helicopters
171
 being used and the name of the Company from which the aircraft/helicopter is being
hired, should clearly indicated. Further, within three days of any aircraft/helicopter
being used for election campaign, full details regarding areas covered, number of
sorties involved and manifest of passengers along with the hire charges paid/payable
should be furnished to the Chief Electoral Officer.

5. Kindly acknowledge receipt of this letter.

172
 Election Commission's letter NO. 437/6/97-PLN-III Dated 18th March 1997 addressed
to CEOs of all States and UTs.
Subject: General Election/Bye-elections to Lok Sabha and State Legislative Assemblies -
Instructions on misuse of vehicles during election period – Regarding
1. The Commission has been issuing instructions on the subject of restrictions to be
followed and observed on the misuse of vehicles during the election period. In the
interest of preserving the purity of election process and rendering the same
reflective of true choice of the people, the Commission has now directed that the
following instructions shal1 be strictly followed at all the General and Bye-elections
to the Lok Sabha and Assembly constituencies. These instructions are issued under
article 324 of the Constitution and all other powers enabling the Commission in this
behalf.
2. Cars/vehicles being used for electioneering purposes, shall, under no circumstances,
be allowed to move in convoys of more than three vehicles from the date of
notification till the completion of election process in any constituency. All bigger
convoys shall be broken up, even if they are carrying any minister of Central or State
Govt. This shall, however, be subject to any security instructions issued in respect
of any such individual. In other words the convoy shall not in any case exceed
three vehicle of any person plus the security vehicles allowed in view of the security
gradation of that particular person.
3. From the date of notification of the election till the completion of election
process in any constituency, the district administration shall keep a close watch on
the vehicles used by the contesting candidates, persons accompanying the
contesting candidates and other party leaders and ensure that the Commission's
instructions are not abused.
4. If any person moves in a convoy of vehicles exceeding the limits prescribed above,
in spite of the convoy having been broken, it shall be the duty of the local
administration to ensure that such vehicles are not allowed to be used by flouting the
Commission's directions till the process of election is completed.
5. The contesting candidates be asked to get the details of all the vehicles that they are
using in the election campaign lodged with the District Election Officer or such other
officer(s) as may be specifically authorized by the District Election Officer in this
behalf before the campaigning commences. Any further deployment of any
additional vehicles can take place only after notice to this effect is given by the
candidates or his agent well before the actual deployment of the vehicles. While
conveying the details of the vehicles that are being deployed for election campaign
the details of the areas tehsil(s) in which the vehicle would operate, should also be
conveyed.
173
6. The details so obtained should be conveyed by District Election Officer to the Election
Expenditure Observers.
7. The vehicles employed for election campaign as per intimation given by the
candidates or their election agents to the District Administration should not be
requisitioned by the administration.
8. Any vehicle that has not been registered for campaigning with the district
administration if found being used for campaigning, shall be deemed to be
unauthorised campaigning for the candidate and may attract penal provisions of
Chapter IX A of the Indian Penal Code and shall therefore be immediately taken out
of the campaigning exercise.
The receipt of this letter may please be acknowledged.

174
 Annexure-31
Election Commission’s letter No. 76/2004/J.S.II, dated10.04.2004addressed to the
Chief Electoral Officers of-All the States and Union Territories.
Subject: - Expenditure to be incurred on barricades and rostrums etc.
1. I am directed to refer to Commission's letter No. 437/6/OR/95/MCS/1158 dated
29th March. 1996 read with Commission's orders No. 437/6/ES/0025/94/MCS dated
21 st October, 1994 (reproduced as item No. 133 in the Compendium of Instructions.
2004) wherein it has been laid down that expenditure incurred on security
arrangements like barricading / rostrums etc. in connection with the campaigning by
any political leader or candidate shall be borne by the concerned political party.
The Commission has received queries to the effect -whether the expenditure on
construction of rostrums / barricades will be charged to the political party or to the
account of the individual candidate or a group of candidates belonging to the
political party who are present on the occasion of a meeting where "leaders" of the
political party participate.
2. The guiding principles to distinguish between the expenditure incurred by the
political party and the expenditure incurred by the candidates were enunciated by the
Supreme Court in Kanwar Lai Gupta v Amar Nath Chawla(AIR 1975 SC 308)
wherein the Apex Court had observed: "when the political party sponsoring a
candidate incurs expenditure in connection with his election as distinguished
from expenditure on general part y propaganda, and the candidate knowingly
takes advantage of it and participates in the programme or activity and fails to
disavow the expenditure or consents to it or acquiesces in it, it would be reasonable
to infer, say in special circumstances, that he authorised the political party to incur
such expenditure and he cannot escape the rigors of the ceiling by saying that he has
not incurred the expense, but his political party has done so."
3. With the amendment to Section 77 of the Representation of People Act, 1951
only the expenses on account of travel of leaders of the political parties, covered
under explanation 2 below Section 77, will be exempted from being included in
the account of election expenses of the candidate. All other expenses -
incurred / authorized b y the political parties, other associations, body of
persons / individuals - are required to be included in the account for the candidate.
4. The Commission has considered the matter carefully and keeping in view the
provisions of law has directed as follows:-
i. The expenses on construction of barricades / rostrums etc. when done
initially by the government agencies on account of security considerations on
behalf of the party/organizers are to be booked as expenditure of a candidate in
whose constituency the said meeting takes place or to a group of candidates who
175
 are present at the time when the leader of a political party addresses such a
meeting. In cases where there are more than one candidate of the political
party present at the time of the said meeting of the "leader", the expenditure
will be apportioned equally amongst all, and the District Election Officer of
the district where such a meeting takes place shall obtain the final costs from the
concerned government agencies within three days of the event and intimate
to the candidates their respective share of expenditure. This information will
also be intimated to the Returning Officer / District Election Officer of the
Constituency / District to which the other candidates belong,
ii. Where such construction of rostrums/barricades are done on account of
security considerations by the candidate(s) or the political party or the
organizers from their own funds, amount will be reflected in the accounts of the
concerned candidate or a group of candidates present in the meeting of the
"leader". These accounts will be duly verified by the Election Observer or the
Designated Officer appointed for scrutiny of the accounts.
5. The Commission has further directed that in all cases where the construction of
barricades/rostrums are being done by government agencies the candidate/political
party /organizer will deposit the estimated cost of barricades/rostrum in advance.
6. For expenditure already incurred on such items between the date of notification
issued for the first and second phases of the current general elections, the
concerned DEOs shall immediately take action as per para 4 above and inform all
candidates concerned.

176
 Annexure-32
Election Commission's direction No. 76/81, dated 18.09.1981
Subject: Lodging of accounts of election expenses
DIRECTION
Under the powers vested in the Election Commission under Article 324 and in
pursuance of rule 89 of the Conduct of Elections Rules, 1971, and all other powers
enabling it in that behalf and in order to ensure that the work pertaining to the
accounts of election expenses of the contesting candidates at a general election or a
bye-election is complete expeditiously, the Commission directs that
(i) Each of the supporting vouchers lodged with account of election expenses shall
bear the signature in full of the contesting candidate or his election agent, if any:
(ii) When a contesting candidate lodges his account of election expenses before the
District Election Officer, the District Election Officer shall issue an
acknowledgement immediately. The acknowledgment shall be issued to the person
concerned if account is presented in person or sent by post if received through
post. The acknowledgement shall be as in the proforma for the maintenance of
account of election expenses.
(iii) The District Election Officer shall send his report to the Election Commission as
contemplated in rule 89 of the Conduct of Election Rules, 1961 within ten days
from the expiration of the 30 days within which the account of election expenses in
respect of a constituency is required to be lodged;
(iv) Under sub-rule (5) of rule 89 of the Conduct of Elections Rules, 1961 only one
show-cause notice shall be sent by Registered A.D. Post to a candidate, who fails to
lodge his account of election expenses within the time and in the manner required
by law;
(v) When a notice is issued by Registered A.D. Post, unless the communication is
received undelivered within a reasonable period, say a month, it shall be presumed
that the notice has been served on the candidate. On the expiry of one month after
the date of issue of the notice, the case shall be disposed of.
(vi) All correspondence with a candidate shall be sent to him at the address as
furnished in the contesting candidate list. A candidate shall intimate in writing the
District Election Officer concerned about the change in his address, if any for
future correspondence. The District election Officer shall intimate to the Election
Commission forthwith the change.

177
 Annexure-33
Election Commission's Letter No. 76/98/J.S. II dated 30.10.1998 addressed to CEOs of
all States and UTs.

Subject: Daily accounts of election expenditure to be maintained by contesting

candidates in prescribed Register - submission to the officers/Expenditure
Observers for scrutiny -compliance - regarding

I am directed to state that as a measures to curb and keep a check on the tendency
towards excessive expenditure in electioneering, the Commission has devised a
Register containing a detailed proforma that is to be filled up and maintained on
a continuous day-to-day basis by all contesting candidates on their electioneering
campaigns. Vide Commission's letter No.76/98/JS-II dated 19.1.1998 it has been
directed that the District Election Officer should nominate/designate officers
located within the district, before whom a contesting candidate should produce
periodically the Register of his day-today election expenses account, for the
purposes of inspection and scrutiny. Reacting to the views expressed by some
political parties, the Commission had further issued instructions vide the above letter
that though the accounts of election expenses are to be maintained on daily basis,
the same need be submitted to the designated officer for the purpose of inspection
and scrutiny only once in three days.

1. It has come to the notice of the Commission that in some instances certain
candidates have not cared to show the Registers of their daily election expenses
to the designated officers, or even the Observers appointed by the Commission
despite the same having been asked from them.

2. Obviously it raises a reasonable presumption that the accounts of expenses are

not being maintained on a daily basis as required under the law, in these cases, but
are being prepared after the election process is over in a manner which does not
give a true account of the expenses that were indeed incurred by the candidate.
The Commission, therefore, directs that where a candidate does not produce the
Register containing his daily account of election expenses, before the designated
officer/ Observer, despite notice, the District Election Officer shall cause a complaint
to be lodged under Section 171 -I of Indian Penal Code against the errant candidates.

3. In addition to this, the fact whether a candidate has submitted the Register
showing his daily account of expenditure to the designated officer/Expenditure
Observer, for his scrutiny on timely basis and whether any action has been taken
against any candidate for non-compliance in this respect should be explicitly

178
mentioned in the remarks column of the report that the District Election Officer
furnishes to the Commission under Rule 89 (1) of the Conduct of Election Rules,
1961 (Annexure XLIX to Returning Officers Handbook) to the effect whether the
candidates have filed their returns of expenditure on elections or not.

This may be brought to the notice of all concerned, particularly the contesting
candidates so that they are well aware of the penal consequences that they may have
to suffer if they do not furnish the Registers showing their election expenses to the
designated officer/Observers at the appropriate time.

179
 Annexure-34

Election Commission’s letter No. 76/2004/J.S.II, dated12.03.2004addressed to the

Chief Electoral Officers of all States and Union Territories.
Subject:- Instructions for guidance of contesting candidates for lodging their
accounts of election expenses - Inspection of accounts of election expenditure as
an additional measure -regarding.
I am directed to invite your attention to the Commission's circular dated 29-10-2003,
on the subject cited. The Commission had directed (in paragraph 5) that the day to
day accounts maintained by the contesting candidates in the prescribed register
together with the supporting documents shall be made available by them for
inspection to the District Election Officer/Returning Officer/Election Observer or
officer specifically designated for the purpose, once in every three days during the
process of election.
At the meeting with the representatives of the recognized political parties, many of
the parties requested for review of these instructions as visiting the office of the
Returning Officer on every third day was inconvenient to the candidate in many
cases. The Commission has considered this matter and has reviewed its directions
in this regard and has now directed that the scrutiny of the accounts need be done
only on three occasions during the entire election period. Accordingly, the candidate
shall make available the documents pertaining to their accounts of expenditure for
inspection to the District Election Officer/Returning Officer/Election Observer at
least thrice during the process of election. However, it shall be ensured that there is
a gap of about 4 (four) days in between each inspection and the first inspection may
be on or after the third day from the last date for withdrawal of candidatures.
The Commission's directions contained in its letter dated 29th October, 2003
stand modified only in respect of the inspection schedule mentioned above. All
other instructions contained therein remain applicable and in force. These, along
with the present modified inspection schedule shall be conveyed to all the
contesting candidates and the Election Observers appointed by the Commission in
connection with General Elections to Lok Sabha, 2004.

180
 Annexure-35
ELECTION COMMISSION OF INDIA
NIRVACHAN SADAN ASHOKA ROAD NEW DELHI-110001

No. 76/Instructions/2014/EEPS Vol. XII Dated: 29th August, 2014

To
The Chief Electoral Officer
Jammu & Kashmir
Srinagar

Subject: General Election to Jammu & Kashmir Legislative Assembly-Election Expenditure

Register for candidate-Lodging of accounts election expenses before DEO-Regarding

Sir,
As per Section 85(1) of the Jammu and Kashmir Representation of People Act, 1957,
every candidate at election shall, either by himself or by his election agent, keep a separate and
correct account of all expenditure in connection with the election incurred or authorised by him
or by his election agent between the date of publication of notification calling the election and
the date of declaration of result thereof, both dates inclusive.

2. Under sub section (1) of section 85 `` Explanation 1 (a) [Substituted by the Jammu and
Kashmir Representation of the People ( Amendment) Act, 2014 ( Act. No. IX of 2014) dated
22nd March, 2014] only the expenditure incurred by leaders (Star Campaigner) of a political
party on account of travel by air or by any other means of transport for propagating
programme of the political party shall not be deemed to be the expenditure in connection with
the election incurred or authorized by a candidate of that political party or his election agent
for the purposes of this sub section. All other expenses incurred/authorized by the political
party, other associations, body or persons, individuals are required to be included in the
account of the candidate. In order to streamline the scrutiny of accounts maintained by the
candidates, the Commission has given the following directions:-

(i) The Expenditure Register comprising of Day-to-day Accounts Register (Part A-White
pages), Cash Register (Part B-Pink pages) Bank Register (Part C- Yellow pages), Abstract
Statement (Part I to IV and Schedule 1 to 9) in the standard format in accordance with the
Jammu and Kashmir Conduct of Election Rules, 1965 shall be issued to each candidate by the
Returning Officer immediately after his nomination, for keeping the day-to-day account of his
expenditure from the date of notification till the date of declaration of result.

(ii) The Register shall be duly page numbered and authenticated by the District Election Officer
181
at the time of issue.

(iii) All day-to-day expenditure shall be truly and correctly recorded in this register by the
candidate or his election agent.

(iv) All documents such as vouchers, receipts, bills, acknowledgements, etc. in support of the
expenditure incurred or authorized on day-to-day basis shall be maintained in the chronological
order along with the aforesaid register as prescribed.

(v) The Expenditure Register together with the supporting documents shall be made available
for inspection once in three days during the process of election, to the District Election
Officer/Returning Officer/Election Observer appointed by the Commission or any other such
authority nominated by the Commission in this behalf.

(vi) The District Election Officer/Election Observer shall prepare a schedule of inspection
whereby a three-day cycle of furnishing of accounts will be fixed for every candidate in such a
manner that on each day, accounts of one or more contesting candidates are made available for
scrutiny to the officers concerned. After each inspection, the register of day-to-day accounts
shall be scanned by the office of RO till the date of inspection and uploaded in the website of
CEO/DEO for information of public.

(vii) The accounts of the candidates shall be scrutinized by the District Election
Officer/Returning Officer and/or Election Observer or by the nominated officers and they will
keep two photocopies of the relevant pages of the register. One copy of the relevant pages of
the register will be displayed on the notice board of the Returning Officer and the other copy
will be retained in a separate file for each constituency as proof of record with the Returning
Officer and furnished to the District Election Officer on conclusion of the poll process.

(viii) Candidates shall also submit to the DEO duly filled up Expenditure Register comprising
of Day-to-day Accounts Register, Bank Register, Cash Register and the format of Abstract
Statement (Part I to Part IV) & Schedules (1 to 9) with duly sworn affidavit, self certified bank
statement of the account opened for election purpose etc., within 30 days of election of the
Returned Candidate under section 86 of the Jammu & Kashmir Representation of People Act,
1957.

(ix) The Abstract Statement of election Expenditure as submitted by the candidate with
Schedules shall be scanned by the DEO and uploaded on the website of the CEO, within 3 days
of their submission. Any person desiring a copy of these day to day accounts shall be
182
provided by the DEO subject to the payment of usual copying charges.
3. I am further directed to request you that the above instructions shall be made clear and
known to all contesting candidates, all political parties, and election officials concerned and
also to the Election Observers. It s hall be the responsibility of the District Election Officers to
ensure that the instructions of the Commission in this matter are complied with in proper
manner.
4. Kindly acknowledge receipt.
Yours faithfully,
Sd/-
(S. K. RUDOLA)
SECRETARY

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 Annexure-36

Election Commission’s letter No. 3/1/2004/JS-II, dated 03.04.2004 addressed to all

Chief Electoral Officers of all States / Union Territories.
Subject:- Names of leaders of political parties for the purposes of section 77 (1) of the
Representation of the People Act, 1951.
I am directed to say that under Explanation 2 below section 77 (1) of the
Representation of the People Act, 1951. the political parties are required to
communicate names of their leaders for availing of the benefit of clause (a) of
Explanation 1 under the said Section, to the Commission and to the Chief Electoral
Officers of the States/Union Territories.
You are requested to supply copies of each of the lists received from political parties
in this regard, to all the Observers in the States and to all District Election Officers
and Returning Officers.

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 Annexure-37

Election Commission’s letter No. 76/2004/JS-II, dated 06.08.2004 addressed to

the Chief Electoral Officers of all States/Union Territories.
SUBJECT: - Accounts of Election Expenses- Clarification regarding.
I am directed to invite your attention to the provisions regarding maintenance of
account of election expenses by contesting candidates. It has been brought to
the notice of the Commission that in certain cases, prospective candidates get
campaign materials prepared in advance, before the filing of nomination. Questions
have been raised regarding accounting for the expenses of this nature. Some
candidates have, in the past, left out the expenditure on such items from the
account of their election expenses on the pretext that only the expenditure
incurred from the date of filing nomination is to be accounted for.
It is clarified that the candidates, while maintaining their register of accounts of
election expenditure, should also account for all expenditure including those
incurred prior to the date of nomination for preparation of campaign materials etc.
which are actually used during the post nomination period/in connection with the
election.
T h e a b o v e d i r e c t i o n s m a y b e b r o u g h t t o t h e n o t i c e o f a l l District
Election Officers and Returning Officers for information and necessary action in
future election.

Kindly acknowledge receipt.

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 Annexure-38

Election Commission’s letter No. 76/EE/2005/JS.III, dated 06.10.2005 addressed

to the President/ General Secretary of Communist Party of India, Communist Party of
India (Marxist), National Congress Party, Communist Party of India (Marxist Leninist)
(Liberation), Rashtriya Janata Dal and Lok Jan Shakti Party and copy sent to the Chief
Electoral Officer, Bihar with the request to bring this to the notice of all District Election
Officers and Returning Officers concerned and also the Observers of all constituencies
where candidates of the above mentioned parties were contesting. (The CEO was also
requested to instruct the Returning Officers to bring the following position to the notice
of all such candidates also.)

Subject:- Expenditure incurred by leaders of the party in election campaign.

I am directed to invite reference to the provisions of Section 77 of the
Representation of the People Act, 1951. As per Explanation 1(a) read with
Explanation 2 under sub-section (1) of the said Section, the expenditure incurred by
leaders of the political party on account of travel for propagating programme of the
party shall not be deemed to be expenditure in connection with election, incurred or
authorized by the candidate or his agent, provided the names of the leaders for this
purpose are communicated to the Commission and the Chief Electoral Officer of the
State within a period of seven days from the date of notification of the election. In
case of the constituencies going to poll in the first phase of election in Bihar in the
current general election in that State, the notification of election was published on
23.09.2005, and for the constituencies in the second phase, the notification was
published on 28.09.2005. As you party has not communicated the list of 'leaders' of
your party for the purposes of the abovementioned Explanations 1(a) and 2 under
Section 77(1), it may be noted that all expenses incurred in connection with visit of
all leaders of your party, including their travel expenses for the first two phases of
election, will necessarily have to be shown in the account of election expenses of
the candidate(s) concerned in connection with whose election the visit is made. If
the visit is a common one in connecting with the election of a group of candidates,
the expenses will be equally apportioned among all such candidates.
The above legal position may be noted and also brought to the notice of all the
candidates of your party contesting election in the first and second phases of
elections in Bihar.

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 Annexure-39

Election Commission’s letter No. 76/EE/2005/JS.III, dated 07.10.2005 addressed

to the President, Jana Dal (United) and copy sent to the Chief Electoral Officer, Bihar
with the request to bring this to the notice of all District Election Officers and Returning
Officers concerned and also the Observers of all constituencies where candidates of the
above mentioned parties were contesting. (The CEO was also requested to instruct the
Returning Officers to bring the following position to the notice of all such candidates
also.)
Subject:- Expenditure incurred by leaders of the party in election campaign.
I am directed to invite reference to the provisions of Section 77 of the
Representation of the People Act, 1951. As per Explanation 1(a) read with
Explanation 2 under sub-section (1) of the said Section, the expenditure incurred by
leaders of the political party on account of travel for propagating programme of the
party shall not be deemed to be expenditure in connection with election, incurred or
authorized by the candidate or his agent, provided the names of the leaders for this
purpose are communicated to the Commission and the Chief Electoral Officer of the
State within a period of seven days from the date of notification of the election. In
case of the constituencies going to poll in the first phase of election in Bihar in the
current general election in that State, the notification of election was published on
23.09.2005. As you party has not communicated the list of 'leaders' of your party
for the purposes of the abovementioned Explanations 1(a) and 2 under Section
77(1), in respect of the 61 Constituencies in the first phase of election, it may be
noted that all expenses incurred in connection with visit of all leaders of your party,
including their travel expenses for the first phase of election, will necessarily have
to be shown in the account of election expenses of the candidate(s) concerned in
connection with whose election the visit is made. If the visit is a common one in
connection with the election of a group of candidates, the expenses will be equally
apportioned among all such candidates.
The above legal position may be noted and also brought to the notice of all the
candidates of your party contesting election in the first phase of elections in Bihar.

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 Annexure-40

Election Commission letter No. 76/2007/JS-II Dated: 29th March, 2007 addressed to
the Chief Electoral Officers of all States and Union Territories
Subject:- Section 77 of the Representation of the People Act, 1951-Election
Expenditure of candidates- regarding.
1. Section 77(1) of the Representation of the People Act, 1951, provides that every
candidate at an election shall keep it the correct account of all expenditure incurred
or authorized by the candidate/his election agents in connection with the election of
the candidate. The expenditure incurred on travel by leaders of a political party
whose names have been communicated to the Commission and the Chief Electoral
Officer as required under Explanation –2 to Section 77(1) is not deemed to be
expenditure incurred or authorized by a candidate of that political party for the
purposes of the said Section.
2. Some CEOs and Observers have sought clarifications about the effect of
expenditure incurred by political parties on advertisements on the election
expenditure accounts of the candidates.
3. In this context, attention is invited to the Commission’s letter No. 76/2004/J.S.II,
dated 10th April, 2004 (copy enclosed) on the issue of expenditure incurred by
political parties in connection with election rallies, etc.
4. In the judgment of the Hon’ble Supreme Court, in KanwarLal Gupta vs. Amar
Nath Chawla (A.I.R. 1975 SC 308), referred to in the abovementioned letter dated
10.4.04, the Hon’ble Supreme Court has held that the expenditure incurred by the
political party, as distinguished from expenditure on general party propaganda,
which can be identified with the election of a given candidate would be liable to be
added to the expenditure of that candidate as being impliedly authorized by the
candidate. The Apex Court has further held in that matter that a party candidate does
not stand apart from his political party and if the political party does not want the
candidate to incur the disqualification, it must exercise control over the expenditure
which may be incurred by it directly to promote the poll prospects of the candidate.
5. The expenditure incurred by a political party on advertisements, in connection with
any election could be categorized into the following:
(i) Expenditure on general party propaganda seeking support for the party and its
candidates in general, but, without any reference to any particular candidate or any
particular class/group of candidates:
(ii) Expenditure incurred by the party, in advertisements etc. directly seeking support
and/or vote for any particular candidate or group of candidates;

188
 (iii) Expenditure incurred by the party which can be related to the expenditure for
promoting the prospects of any particular candidate or group of candidates.
6. Applying the ratio of the judgment in Kanwar Lal Gupta’s case, it is clarified that
in the case of any advertisement by political parties, whether in print or electronic or
any other media, falling in category (i) above, which is not relatable to the election
of any particular candidate or a given group of candidates, the expenditure may be
treated as expenditure of the political party on general party propaganda. In the
cases of expenditure falling in categories (ii) and (iii) above, i.e. cases where the
expenditure is relatable to the election of a particular candidate or a group of
candidates, the expenditure shall be treated as expenditure authorized by the
candidates concerned and such expenditure shall be accounted for in the election
expenses accounts of the candidates concerned. In those cases where the
expenditure is incurred by the party for the benefit of a given group of candidates,
the expenditure is to be apportioned equally among the candidates.
7. The contents of this letter may be brought to the notice of all District Election
Officers, Returning Officers, Election Observers, and other election authorities. This
may also be brought to the notice of all the political parties in the State, including
the State units of the recognized political parties.

Please acknowledge receipt of this letter.

189
 Annexure-41
Election Commission letter No.76/2007/JS-II Dated: 4th April, 2007.addressed to the
Chief Electoral Officers of all States and Union Territories
Sub: Account of election expenses of candidates - Section 77(1) of the Representation
of the People Act. 1951 – regarding.
Section 77(1) of the Representation of the People Act., 1951 mandates every
contesting candidate at an election to maintain the correct account of expenditure
incurred/authorised in connection with the election. Clause (a) of Explanation 1 to
Section 77(1) provides that the expenditure on travel incurred by leaders of a
political party for propagating programme of that party shall not be treated as
expenditure in connection with the election incurred/authorised by a candidate of
that political party for the purposes of the said Section. Explanation 2 to Section
77(1) provides that the list of leaders of a political party (40 in the case of
recognized parties and 20 in the case of registered unrecognized parties) is to be
submitted within 7 days from the issue of notification to the Commission and to the
Chief Electoral Officer of the State concerned for availing of the benefit of Clause
(a) of Explanation 1.
1. Clarifications have been sought regarding accounting of travel expenses of a leader
of a political party covered under Explanation 2 to Section 77(1) when such leader
happens to be a candidate himself. It is only logical to conclude that the visit of a
contesting candidate to the constituency from where he is contesting election is for
the purpose of promoting his own election prospect. When a candidate travels in his
constituency for election campaigning, the expenses incurred in connection with the
journey has to be treated as part of his election expenses. Therefore, it is clarified
that, in such situations, the expenses incurred on account of the journey(s)
performed by such leader within the constituency from where he/she is contesting
election cannot be exempted from the election expenditure account of that person.
2. It has been observed that in some cases political parties, while communicating the
names of leaders of that party under Explanation 2 to Section 77(1), have included
the names of persons who are leaders of other political parties or who are not
members of that political party. It is made clear that as per the provisions of the law
referred to above, a political party can nominate only those persons who are
members of that party as its leaders for the purposes of Explanations 1&2 to Section
77(1). In other words, a person who is not a member of the party cannot be
nominated as ‘leader’ of the party for the purposes of Section 77(1).
3. It has also been seen in the past that after submitting the list of leaders with the
Commission, the political parties approach the Commission for substituting the
names therein. In this context, it is pointed out that as per the proviso to
Explanation 2, substituting a name from the list is permitted under the law only

190
 where any of the persons mentioned in the list dies or ceases to be a member of the
political party concerned and not otherwise.
4. These instructions/clarifications may be brought to the notice of all the District
Election Officers/Returning Officers and all election authorities. This may also be
brought to the notice of all political parties based in the State including the State
Units of recognized national and State parties.
Please acknowledge receipt.

Copy to all recognized political parties for information and compliance.

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 Annexure-42
Election Commission's letter No. 437/6/OR/95/MCS/1158 dated 29.03.1996 addressed
to The Secretary to the Government of India, Ministry of Home Affairs, New Delhi and
copy endorsed to CEOs of All States and Union Territories.
Subject: Expenditure on security of PM during election visits
Please refer to letter of Shri V.K. Malhotra, Joint Secretary (CS) dated 21.2.96 regarding
clarification sought by Orissa Government in connection with the expenditure to be
incurred on the barricading and rostrums etc. for Prime Minister's visit in connection
with elections.
2. Attention is drawn to Commission's Order No. 437/6/ES0025/94/MCS dated
21.10.94 (copy enclosed) wherein it has been clarified that the State
Governments/Union Territories should strictly adhere to the Order of the Supreme
Court given by its Order dated 29.4.94 in the writ petition (Civil) No.312 of 1994.
In the Commission's Order, it has further been directed that such individuals who
visit State/ Constituency for electioneering and election arrangements like
barricading/rostrums etc. shall be borne by the concerned political party.
3. It is, therefore, directed once again that instructions as contained in Commission's
Order dated 21.10.1994 should be strictly adhered to.
Annexure
Letter No. 437/6/ES0025/94/MCS Dated 21 st October 1994 addressed to Chief
Secretaries and CEOs of all States and UTs.
ORDER
1. The Commission vide its letter No. 437/6/93-PS-II dated 31 st December, 1993 had
reiterated the total and absolute ban on the use of official vehicles for campaigning,
electioneering or election related travel during elections and had directed that there
will be total ban on the use of any vehicles for any purpose connected with the
election by any political party, the candidate or any other person connected with
election.
2. The Commission vide its letter No. 437/6/94 dated 2nd February, 1994 had invited
attention to the circular letter No. 10/17/89-M&G dated 1 st November, 1989 from the
Ministry of Home Affairs on the tour of ministers in connection with the election
campaign and had observed that those instructions were flouted with impunity and
had therefore issued further instructions without, in any way overriding, modifying or
affecting the instructions of the Ministry of Home Affairs dated 1 st November, 1989
referred to above.
3. The Supreme Court in its order dated 29th April, 1994 in a writ petition (Civil) No. 312
of 1994(State of Tamil Nadu versus Chief Election Commissioner and others)

192
 seeking exemption in the case of Chief Minister of Tamil Nadu had directed as
follows :
"While we are conscious of the effort being made by the Election Commission to
ensure cleanliness of the electoral process and for the protection and ensurement of
free and fair polls, were are afraid, the Election Commission cannot, as it seeks to do
here, put out of consideration the security requirements of certain political
personalities who might, in view of extremist and terrorist activities and threats to
their lives, require security of a high order. To confine the security to only the Prime
Minister of the country, as the Election Commission has done, and to deny, as the
communication dated 31st March, 1994 seeks to do, to all other may not reflect a
proper perception and appreciation of the problem. At all events, the Election
Commission will have to take note of the statutory provisions. However, we should
make one aspect clear. Having regard to the responsibilities and obligation of the
Election Commission to ensuring purity of the electoral process, it is open to the
Election Commission, if it has material to doubt that the assessments of the security
requirement made by the Director of the Tamil Nadu Special Security Group under
the status are so manifestly and unduly excessive as to amount to promotion
indirectly, of partisan electoral interests, to bring such matter to the notice of the
State Government for appropriate corrective steps."
4. The Cabinet Secretariat in its letter No. 10/22/094-ES dated 3/5 May, 1994 had issued
instructions that under the provisions of the Special Protection Group Act, 1988
protection is provided for proximate security of the following :-
(i) The Prime Minister and the members of his immediate family;
(ii) Any former Prime Minister or the members of his immediate family for a period of 5
years from the date on which the former Prime Minister cases to hold the office of
Prime Minister
5. In the light of the above order of the Supreme Court the Commission had
substituted paragraph 3of its letter No. 437/6/93/PS-II dated 31 st December, 1993
vide para 6 of letter of even number datedJ8th May, 1994 to say that "the
Commission has decided that para 3 of its above referred circular letter No.
437/6/93-P-IIdated 31 st December, 1993 will stand substituted by the following :-
5(A) The only exceptions from the prohibitions mentioned in para 2 above will be the
Prime Minister and other political personalities who might, in view of extremist and
terrorist activities and threats to their lives, require security of a high order and
whose security requirements are governed by any statutory provisions made by
Parliament or the State Legislature in this behalf.
5(B) The Commission would like to make it clear that having regard to its responsibilities
and obligations to ensuring purity of the electoral process, the Commission, if it has
material to doubt that the assessments of the security requirements made by the

193
 authorities under the above referred special enactments or any other special
instructions of the Government are so manifestly or unduly excessive as to amount
to promotion, indirectly, of partisan electoral interests, bring such matter to the
notice of the Central Government and/or, as the case may be, the State
Government for appropriate corrective steps.
5(C) For achieving this, the Commission may call for any information from the Central
Government or the State Government concerned with regard to the assessment of
the security requirements made in respect of any such personality. Such information
shall be furnished to the Commission by the concerned Government forthwith."
6. It was further clarified by the Commission in its letter No. 437/6/94 dated 14th
May, 1994 that all State Governments and the Union Territory Administration are
requested to adhere strict strictly to the orders of the Supreme Court. Further, orders
relating to security of the individuals issued under statutory powers or other powers
must be fully honoured.
7. The Commission has further directed that when such individuals visit
State/Constituency for electioneering and election related work, the expenditure
incurred on security arrangements like barricading/ rostrums etc. shall be borne
by the concerned political parties.

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 Annexure-43
Election Commission's letter No.437/6/GUJ/98-PLN-III dated 16.01.1998
addressed to The Cabinet Secretary to the Govt. of Gujarat.

Subject: Model Code of Conduct – regarding

I am directed to refer to D.O.No.SBI/SSA/1 098/409 dated l3th January, 1998 from
Principal Secretary, Home Department, and to state that all Ministers both Union
and the State and all other leaders of political parties will be allowed security as
per the threat perceptions assessed by official agencies and other professional
agencies. The expenditure on the bullet proof cars and all other cars used by these
individuals will be borne by the individuals concerned. However, expenditure on the
security staff will be borne by the State Government/UT Administration
concerned.

195
 Annexure-44
Election Commission’s letter No. 76/2004/J.S.II, dated 17.03.2004 addressed to
the Chief Electoral Officers of all States/Union Territories.
Subject:- Lodging of account of election expenses - Preparation of rates chart
I am directed to enclose herewith a copy of the Commission's letter No.
76/2003/J.S.II, dated 30th October. 2003, addressed to the Chief Electoral Officers
of Madhya Pradesh, Chhattisgarh, Rajasthan, Mizoram and NCT of Delhi, on the
subject cited in connection with General Election to Legislative Assemblies of these
States.
It was directed in the above referred letter that the District Election Officers
shall compile the rate charts of the items shown in the list enclosed with the said
letter on the basis of the rates prevailing in the district concerned and the rate list
shall be furnished to all observers and to the designated officers appointed by the
District Election Officers.
The instructions contained in the abovementioned letter dated 30 th October, 2003
shall be strictly followed at the current General Elections to the Lok Sabha and
Legislative Assemblies and at all future elections.

ELECTION COMMISSION OF INDIA

NIRVACHAN SADAN, ASHOKA ROAD, NEW DELHI -110001
Commission’s letter No. 76/2003/J.S.II Dated 30th October.2003.
To
The Chief Electoral Officers of
(i) Madhya Pradesh, Bhopal
(ii) Chhattisgarh, Raipur
(iii) Rajasthan, Jaipur
(iv) Mizoram, Aizawl
(v) NCT of Delhi, Delhi
Subject: - Lodging of account of election expenses - Preparation of rates chart. I
am directed to say that the Commission has recently revised the proforma
for maintenance of accounts of election expenses by the candidates in the
light of the recent amendment to Section 77 (1) ofthe Representations of the
People Act. 1951vide i t s letter No.76/2003 J . S . I I , dated 14.10.2003.
In order to facilitate the scrutinyy of expenditure which is to be maintained
on a daily basis by the candidates in the prescribed proforma the
Commission has directed that all District Election Officers shall compile the
rate charts of the items in the enclosed l i s t on the basis of ( the rates

196
 prevailing :n the district concerned. These rate l i s t s be furnished to all
Observers immediately on their arrival in the respective districts and to all
designated officers appointed by the District Election Officer for scrutiny of
accounts by the contesting candidates. A copy of this instruction may
be handed over to the Observers by the District Election Officer upon their
arrival.
RATE CHART
1. Hiring charges of Loudspeaker with amplifier and microphone.
2. Construction of podium/ pandal (standard size to seat 4-5 persons)
3. Cloth Banner
4. Cloth Flags
5. Plastic Flags
6. Hand Bills (cost to be calculated and print order ascertained from printer - refer
127A of R.P.Act, 1951).
7. Posters
8. Hoardings
9. Cut outs (wooden)
10. Cut outs (Cloth/Plastic)
11. Video Cassettes
12. Audio Cassettes
13. Erection of gates
14. Erection of arches
15. Daily hiring charges of vehicles:
(i) Jeep/Tempo/Trucker, etc.
(ii) Sumo/Qualis
(iii) Cars
(iv) Three - Wheelers
(v) Cycle - Rickshaw
16 Hiring charges of hotel rooms/guest houses
17 Charges of drivers, salary
18 Hiring charges of furniture (chairs, sofa, etc.) and fixtures
19 Hiring charges of hoarding sites from municipal authorities.
Other items commonly used in a district (DEO to prepare rate list of such items.

197
 Annexure-45
ELECTION COMMISSION OF INDIA
NirvachanSadan, Ashoka Road, New Delhi-110001
No.491/Media Policy/2010/ Dated: 23rd September, 2010
To

The Chief Electoral Officers of

All States and UTs

Subject: Measures to check Paid News during elections i.e. advertising in the garb of news in
media
Sir,
In continuation of the Commission’s letter No.491/Media/2009, dated 8th June,
2010, on the subject cited, I forward herewith a copy of the report of the Press
Council of India No. PR/2/1011 dated 30 th July, 2010.
2. The following parts of the Report are for particular attention and necessary action:
(a) The Press Council of India has defined paid news as “any news or analysis
appearing in any media (Print and Electronic) for a price in cash or kind as
consideration.”
(b) The Council has highlighted its own guidelines of 1996 at page 8 to 10 of the
Report enclosed with the letter. Para 1 of the guidelines refers that “newspapers are
not expected to indulge in unhealthy election campaigns, exaggerated reports about
any candidate/party or incident during the elections. While reporting on actual
campaign, a newspaper may not leave out any important point raised by a candidate
and make an attack on his or her opponent.” Similarly, para 5 specifically refers
that “Press is not expected to indulge in canvassing of a particular candidate/party.
If it does, it shall allow the right of reply to the other candidate party.” Thus, any
departure from the above guidelines should make a case for prima facie
investigation of paid news.
3. Others parts of the Report are for information. Specific action, if any, is being taken
by the Commission.
4. As regards the constitution of the district level committee for scrutiny of Paid News
during election periods, the same shall be composed of following officers:
i. DEO/Dy DEO
ii. DPRO

198
iii. Central Govt. I & B Ministry official (if, any in the district)
iv. Independent citizen/Journalist as may be recommended by PCI
5. The above may be taken note of as additional guidelines in continuation of the
instructions issued vide letter dated 8th June, 2010 and action may be taken
accordingly.

Yours faithfully,
Sd/—
( Tapas Kumar )
Secretary

199
 Annexure-46
Election Commission’s letter No. 437/6/INST/2008-CC&BE Dated : 31st October,
2008 addressed to the Chief Secretaries and the Chief Electoral Officers of all States
and Union Territories.

Subject:- Use of Road Transport by party campaigners availing the benefit to clause (a)
of explanation given under Section 77 (1) of the Representation of the People
Act, 1951 – regarding.

(i) I am directed to refer to Commission’s instruction issued vide its letter no.
437/6/2007/Vol.-IV-PLN-III dated 16th October, 2007 and instruction issued vide
letter No. 3/7/2008/JS-III dated 7th October, 2008 and to state that the Commission
has already modified the guidelines on use of vehicles in convoy and use of flags
and stickers on vehicles. Consequently, the former instruction stated above is
modified and superseded by this instruction regarding number of vehicles to be
allowed to go in a caravan on the road during the period of election campaign by
leader(s) who have availed of the benefit of clause (A) of the explanation given
under section 77(1) of the Representation of the People Act, 1951.

The restriction on number of vehicles in a convoy has been withdrawn, however,

vehicles in the convoy have to conform to the condition as mentioned in the later
instruction referred above.

(ii) In case the mode of road transport is to be availed of political parties availing the
benefit of clause (a) of explanation given under Sec. 77(1) of Representation of the
People Act, 1951, the permit will be issued centrally by the Chief Electoral Officer
irrespective of whether the same vehicle is to be used by any leader for election
campaigning throughout the State or different vehicles are to be used by such party
leaders in different areas. The permit will be issued against the name of the person
concerned who will display it prominently on the windscreen of the vehicle being
used by him/her in any area. The permits so issued by the Chief Electoral Officer
will be of distinctly different colours from the permits to be issued by the District
Election Officers/Returning Officers for candidates.

(iii) If the vehicle so permitted in item (ii) above is also occupied by any other person
than the leader referred to in item (ii), in that case, the 50% expenditure of the same
shall be booked in the expenditure of concerned party contesting candidate from
that constituency.

(iv) In case of Video – Vans etc. to be used by a political party for campaign across the
states, before any permission to use Video-Vans for campaign is given, it should be

200
ensured by Chief Electoral officer that such use of vehicle is in accordance with the
Motor Vehicle Act. Attention in this context is invited to the judgments dated
23.06.2006 and 14.02.2007 of the Allahabad High Court in writ petition No. 3648
(MB) of 2006 a copy whereof has been enclosed herewith. Respective District
Election Officers shall ensure that expenditure incurred on such vehicles is
proportionately distributed against the expenditure of the contesting candidates of
the party in the areas/constituencies where the Van/Vehicles has been used.

This may be brought to the notice of all Political parties and all election related
Officers immediately.

201
 Annexure 47

By Speed Post/e-mail

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001
File No. 76/Instructions/2012/EEPS Vol. I Dated: 22 nd January 2014

To

The Chief Electoral Officers

of all States & UTs
Subject: Clarification regarding expenditure incurred by leaders of political party (Star-
Campaigners) ------- under explanation 1 to section 77 (1) of R.P. Act, 1951------matter
regarding.

Sir/Madam,

In supersession of the Commission’s letter of even no. dated 18th April, 2013, letter
nos, 76/2009/SDR, dated 31 st March,2009 and 20th August, 2009 and para (iii) of letter No.
437/6/INST/2008, dated 31-10-2008 and para 3 of letter No. 76/Instructions/2012/EEPS,
dated 20-01-2012 (copies enclosed), on the subject cited, I am directed to clarify as under:-

(a) If any attendant including security guard, medical attendant, or any other person
including any member of the party, who is not a candidate in the constituency concerned, or
any representative of the electronic or print media, travels with the leader (star-campaigner)
of the political party in his vehicle/aircraft/helicopter etc., then the travel expenses of such
leader shall be wholly booked to the account of political party, provided that the said
member of political party or media person or attendant sharing the transport with the leader
(star campaigner) do not play any role in election campaign for any candidate in any
manner. However, if any such person(s) sharing the transport with the leader plays any role
in election campaign for the candidate(s) in any manner or if any candidate(s) travels with
such leader in his vehicle/aircraft/helicopter, then 50% of the travel expenditure of the
leader shall be apportioned to such candidate (s).

(b) The names of leaders of the political party (star campaigners), as defined in
Explanation 2 of section 77 (1) of the R. P. Act, 1951 are to be communicated to the
Election Commission of India and the Chief Electoral Officer of the State by the political
party, within a period of seven days from the date of notification for such election and such

202
leaders are entitled to the benefits provided under section 77 of the R. P. Act, 1951, from the
date on which the list including his name is received by the Election Commission of India
and by the Chief Electoral Officer of the State concerned.

(c) If the leader (star campaigner) is a part of any rally, organised outside his
constituency, he is entitled to the exemption provided under Explanation 1 of section 77(1)
of the R. P. Act, 1951.However, if the leader (star campaigner) is also contesting election in
any constituency, then he is not entitled to any benefit u/s 77 of the said Act, for the travel
expenses incurred within his own constituency and the expenses on meeting or rally
organised by him in his constituency including the travel expenses are to be added to his
account of election expenditure.

(d) If the rally /meeting is organised in the constituency of the leader (star
campaigner), where the leader shares the dais with other contesting candidates, then the
meeting expense is to be apportioned to the election expenditure of the leader and all such
candidates. However, if, he (star campaigner) is taking part in a rally/ meeting, along with
other contesting candidates of his party outside his constituency, then the meeting expense
shall be apportioned to the election expenditure of all such candidates, for whose election
campaign, such rally/meeting is organised and no part of such rally/meeting expense,
organised outside his constituency shall be added to the election expense of the leader (star
campaigner).

This may be brought to the notice of all concerned including all political parties in the state.

Yours faithfully,

Sd/-

(S. K. RUDOLA)
SECRETARY

203
 Annexure 48

By Speed Post/FAX/e-mail

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001
No.76/Instructions/2013/EEPS/Vol.VIII Dated: 25thOctober,
2013

To

The Chief Electoral Officers of

1. Gujarat
2. Tamil Nadu

Sub:- Bye-elections to the Gujarat and Tamil Nadu Legislative Assemblies-Uploading the
candidate’s day to day account register on DEO/CEO Website-Reg.

Madam/Sir,

I am directed to refer to the Commission’s letter no. 464/Exp. Obs./BE/2013/EEPS,

Vol. I, dated 09-10-2013 and to state that after every inspection during the election process,

the day to day election accounts Register of the candidate shall be scanned till the date of

inspection and uploaded on to the DEO’s portal with link provided to the CEO’s website,

besides displaying photo copy on the notice board. The DEOs are requested to ensure that

necessary arrangements are made for scanning and uploading on to the website.

2. This may be brought to the notice of all election authorities, including the Expenditure

Observers and shall be given publicity.

3. Kindly acknowledge the receipt.

Yours faithfully,

Sd/-

(AVINASH KUMAR)
UNDERSECRETARY

204
 Annexure-49

FORMAT FOR APPOINTING ADDITIONAL AGENT

ON EXPENDITURE MATTERS

(For the general/bye election, ……………………(mention the year)

1. Name of the State :-

2. Name of the Constituency: -

3. Name and Address of the Candidate: -

4. Party Affiliation, if any: -

5. Name of the Additional Agent: -

6. Full Postal Address of the Additional Agent: -

7. Contact Telephone Number: -

I …………………………………………….. (mention the name of the candidate) do hereby

appoint Shri/Smt./Ms……………………………………………, as my additional agent for the
above election. I hereby declare that he/she is not disqualified under the law for being chosen as,
and for being, a member of Parliament or State Legislature and that the said person is not a
Minister/MP/MLA/MLC/Corporation Mayor/Chairman of Muncipality/ZilaParishad and is not a
person to whom security cover has been provided by the State.

Signature of the Candidate

Place:

Date :

205
 Annexure-50

Report on Election Expenditure Monitoring on poll day by CEO

Sr.
Details Remarks
No.

1. Total No. of Expenditure Observers

Deployed across the State/UT

2. Total No. of Flying Squads (FS) deployed (i)

across the State/UT with no. of detection
of all kind reported (ii)

3. Total No. of Static surveillance Teams (i)

(SST) deployed across the State/UT with
No. of detection of all kind reported (ii)

4. Total No. of Excise Teams Deployed (i)

across the State/UT with no. of detection
of all kind reported (ii)

5. Total amount of cash, other items (with By FS By SST

approx. value in Rs.) where criminality
suspected and seized across the State/UT
during Election process

6. Total amount of cash, other items (with

approx. value in Rs.) where ‘No’
criminality suspected and handed over to
the Income tax Department for necessary
action

7. Total amount of cash, other items (with

approx. value in Rs.) where ‘No’
criminality suspected – but lying in
treasuries and not handed over to the
Income tax department

8. Total Liquor, (In Liters with approx. value By FS By SST By Police

in Rs.) seized across the State/UT Excise
Deptt.

206
Sr.
Details Remarks
No.

9. Total Drugs/Narcotics/Psychotropic By FS By SST Police

substances seized (in KGs with approx.
value in Rs.)

10. Total of Other Items seized i.e. Campaign By FS By SST

Material, Dhotis, Sarees, etc. across the
State/UT during Election process

11. Total No. of ‘Paid News’ reported across

the State/UT

12. By FS By SST By RO By
Excise
Total No. of Expenditure related (i) Police Deptt.
cases registered across the State/UT

(ii) Arrests, if any related to bribe/

expenditure
(Total cases)

(As reported by Nodal Officer Police in

Daily reports up to poll day.)

Signature

date

207
 Annexure-51
Police Observer Report-I
Preparedness Report of the Police Observer for Expenditure Sensitive Constituency
(ESC)
(To be submitted within 24 Hrs after arrival in the ESC)

Date of Arrival and date

of Reporting
Name of the Police
Observer
Name of the
Expenditure Sensitive
Constituencies
Name of the Districts

State
Telephone No. and Fax No. & email-ID during the period Fax no, Telephone No.
Mobile No. during the of deployment & Mobile No. at the
period deployment place of normal posting

Sl.No. Description Yes No

(a) Whether the Police Observer has been provided with or

called for the list of names and contact nos. of the
Expenditure Observer/General Observer, Returning
Officers, Assistant Expenditure Observer, Excise
Department, Flying Squads and Surveillance Teams in the
ESC from the Nodal Officer of Police in the State/ DEO

(b) Whether Flying Squads & Surveillance Teams are equipped

with essential logistics like vehicles, video camera, mobile
phone and necessary panchnama required for seizure of cash
or goods.
(c) Whether Police Observer has called for all the details of
Check Posts in the ESCs and officers/staffs manning them

(If answer to any of the above is negative, the same should be brought to the notice of DEO/ Expenditure
Observer/ Nodal officer of Police at State immediately under intimation to the CEO/ECI.
Place: -
Date:
Signature
Police Observer

208
 Annexure-52

Police Observer Report- 2

(To be submitted by e-mail / Fax, speed post within 24 hours of completion of Poll/Re-poll if any to
ECI )

Date of Departure and date of

Reporting

Name of Police Observer

Name of Expenditure
Sensitive Constituencies
( ESC)

Name of the Districts

Name of the State

Fax No./Telephone no. Mobile No.& email- Fax no, Telephone No. Mobile No.
during the period of ID during the period at the place of normal posting
deployment of deployment

Sl. No. Description

(a) Number of complaints received

(b) Number of complaints enquired and Action
Taken.
(c) No. of cases pending inquiry and corrective
action.
(d) Reasons for pendency.
(e) No. of places physically visited by the
Police Observer while acting on complaints

209
Sl. No. Description
(f) No of Check Posts visited during the period
of deployment
(g) Total Cash Seizure effected by Flying
Squads
( h) Total Cash Seizure effected by Surveillance
Teams
( i) Articles other than Cash Seized by Flying
Squads and Surveillance Teams
(j) Approx Value of Article in Rs.
(k) Authority to whom the cash/articles were
handed over after the seizure
(h) Whether the persons from whom
Articles/Cash Seized were informed about
next course of action
(i) Whether any case registered against the
person/s from whom cash/articles were
seized ( Please annexed the details
separately)

(x) Any other Remark/Suggestion: (Please

mention in order of priority)

Place: Date:

Signature

Police Observer

210
 Annexure-53

CAS-7 (15)/2012/Div-I (Election)

GOVERNMENT OF INDIA
BUREAU OF CIVIL AVIATlON SECURITY
(MINISTRY OF CIVIL AVIATION) A' WING, JANPATH
BHAWANJANPATH, NEW DELHI -110001Dated: 03/07/2013
OFFICE MEMORANDUM

Subject: Modified Standard Operating Procedure to prevent transport of unauthorized

arms, contraband goods and suspicious money/bullion through airports during election
process-matter reg.

Ref. OMs of even no. dated 08.04.2011 and dated 14.02.2012

Reports are received that during the process of elections, unauthorized arms, contraband
goods or large sum of cash/bullion are often transported through chartered
aircraft/helicopters/passengers of commercial airlines to the poll bound States. The Election
Commission of India is concerned about such incidents, which may disturb the level playing
field during the election process.
2. Therefore, as per request of the Election Commission of India, it is hereby directed that the
following measures shall be taken, while keeping vigil over the baggage/passengers at
commercial airports and in non-commercial airstrips/helicopters of the States, going for poll of
those boarding such aircrafts to the poll bounds States:
Pre-embarkation checks at Commercial Airports:

(i) During election process, all rules and procedures with regard to frisking and checking of
persons and baggage should be strictly enforced without any exception. All passengers
(excepting those who are exempted under the Rules) and all the baggage (excepting that which
is exempted under the Rules), boarding any aircraft/helicopters including commercial/ chartered
flights will pass through the pre-embarkation security checks area of operational airports of the
State going of Polls.

(ii) No prior permission for landing or take off of chartered aircrafts (including fixed wing
aircrafts) and helicopters at commercial airports shall be required from District Election Officer
(DEO) or Returning Officer (RO). The Air Traffic Control (ATC) in commercial airports shall
inform the Chief Electoral Officer (CEO) of the State and the DEO of the district, in which the
airport is located, about the travel plan of chartered aircrafts or helicopters as early as possible,
preferably half an hour in advance.

211
(iii) However, during election process, the ATC shall keep record of all such chartered aircrafts
or helicopters, landing and taking off from commercial airports, time of landing, time of take
off and passenger manifest, route plan etc. The ATC shall make a copy of this information
available to the CEO of the State concerned and to DEO of the district, in which airport is
located, within 3 days, after the date of landing/take off and the CEO/DEO shall make such
information available to the Expenditure Observer for making necessary verification during
inspection. The ATC shall also make the record available for inspection by Expenditure
Observer whenever required.

(iv) All baggage, including hand baggage, of persons/passengers (not exempted under the
Rules) but permitted to avail the facility of vehicle for going up to aircraft shall also be
screened by CISF/State/UT police without any relaxation.

(v) The CISF or police authorities of the State or Union Territory on detection of cash,
exceeding Rs.10 lakhs or bullion, weighing 1 kg or more in the baggage of aircrafts, flying to or
from the Poll bound State, shall instantaneously report to the Income Tax Department.

(vi) The Income Tax Department, on receipt of information shall make necessary verification as
per the Income Tax Laws and take necessary measures if no satisfactory explanation is given.
They shall also inform the Election Commission / Chief Electoral Officer / District Election
Officer concerned, before release of any such cash or bullion.

(vii) The law enforcement agencies, like CISF, State Police and Income Tax Department shall
develop their internal Standard Operating Procedure (SOP) in such a way that the entire event
right from detection till seizure or release at the airport is captured by close circuit TVs/ Video
Camera. For this purpose the CCTVs shall be installed in all commercial airports in places
where the cash/ bullion is detected counted/ seized and also in the interrogation chambers of the
law enforcement agencies including Income Tax Department Such recording of CCTVs / Video
Camera shall be preserved with the Airport Operator/ Authority for a period of 3 months and
when required, be made available to the Election Commission/CEO.
Checks at Non-commercial Airports/helipads :
(viii) At remote/uncontrolled airports/helipads, the flying squad or police authorities of the
State/UT in coordination with pilot of the aircraft shall carry out the screening/physical
checking of all baggage coming out of the craft (excepting the handheld purse by the ladies).
212
Any unauthorized arms, contraband goods, cash exceeding Rs.50,000/- belonging to any
candidate or agent or party functionary shall be investigated and considered for seizure as per
order of Hon’ble Supreme Court in Election Commissioner vs Bhagyoday Janparishad & Ors.
WP No. 231/2012, dated 09.11.2012. However, it is clarified that frisking of body of any
passenger shall not be done at the time of disembarkation at such remote uncontrolled
airports/helipads, unless there is specific information about unauthorized arms or contraband
goods, etc., being carried by the person.

(ix) At remote/uncontrolled airports and helipads, application will have to be made either by
the candidate or by the political party to the DEO concerned, at least 24 hours before landing,
mentioning the details of travel plan, place of landing in the district and names of passengers in
the aircrafts/helicopters so that DEO can make adequate arrangements for security, law and
order issues and also to make available the coordinates of the helipad. On receipt of such
application, DEO shall issue permission on the same day on priority basis.

(x) Every candidate shall also inform the Returning Officer concerned in writing within five
days after the landing of aircraft/helicopter, in his constituency about the hiring charges
paid/payable to the company owning/leasing the aircraft/helicopter, the names of passengers
and name of the political party. (if the party has borne the expense for the hiring)

3. All concerned are requested to ensure that the above directions are strictly complied
with under intimation to this office.

Sd/-
( R N Dhoke, IPS)
Addl. Commissioner of Security ( CA)

Distribution:
1. All Chief Secretaries of States/UTs
2. The DG, CISF, 13 CGO’s Complex, Lodhi Road, New Delhi.
3. All DGP/IGP of States.UTS
4. DGCA, Oppo. Safdarjung Airport, New Delhi.
5. Chairman, AAI, Safdarjung Airport, New Delhi.
6. The RDCOS(CA), BCAS, Delhi, Amritsar, Mumbai, Ahemedabad, Chennai,
Hyderabad, Kolkata & Guwahati: for strict compliance.
7. The MD, DIAL, New Udan Bhawan, Opp.Terminal-3, IGI Airport, New Delhi- 37.
8. The MD, MIAL, CSI Airport, 1st Floor, Terminal IB, Santacruz (E), Mumbai-
213
 400009.
9. The MD, CIAL, Cochin Internationa Airport Ltd., Cochin Airport, Cochin.
10. The MD, HIAL, Hyderabad International Airport Limited, Shamshabad- 500409,
Ranga Reddy Distt, A.P.
11. The MD, BIAL, Bangalore International Airport Ltd., Administration Block,
Bengaluru International Airport Devanahalli, Bangalore-560300.
12. The MD, MIHAN India Private Ltd. Dr. Babasaheb Ambedkar International
Airport, Nagpur.

Copy to:-

1. Election Commission of India (Shri Anuj Jaipuriar Secretary) Nirvachan Ashoka

Road,
New Delhi.: w.r.t. letter No.76/Instructions/2013/EEPS/Vol.I dated 27th June ,
2013
2. The Secretary to the Govt. of India, Ministry of Civil Aviation, Rajiv Gandhi
Bhavan, Safdarjung Airport, New Delhi.
3. The Chairman, CBDT, North Block, New Delhi.
4. The Joint Dirctor, IB, 35 SP Marg, New Delhi.

Internal:

1. PPS to Jt COSCA,
2. Shri R.N. Dhoke, Addl.COS(CA), Nodal Officer, Tel No. 011-23311467 Mob no.
+919013626505
3. Tel.No.(011)23311467 Mob.No.+919013626505
4. Shri M.T.Baig. Asstt.Commissioner of Security (CA), Alternate Nodal Officer
Tel.No.(011) 23731721
5. All Officers in BCAS HQrs
Sd/-
( R N Dhoke, IPS)
Addl. Commissioner of Security

214
 Annexure 53 A
RESTRICTED
NO. CAS-7(15)/2012/DIV-I(Election)
Government of India
Ministry fo Civil AviationBureau of Civil Aviation Security
‘A’ Wing –I, II, III, Janpath Bhawan, Janpath
New Delhi-110001
11/10/2013
ADDENDUM TO OFFICE MEMORANDUM DATED 04/10/2013
Subject: General Elections to the Legislative Assemblies of NCT of Delhi, Chhattisgarh,
Rajasthan, Madhya Pradesh and Mizoram-2013- reg.
Reference is invited to this office O.M. of even number dated 04/10/2013 regarding
implementation of Modified SOP to prevent transport of unauthorized arms, contraband
goods and suspicious money/bullion through airport located during current election process
in the poll going states. The following instructions are to be followed additionally:-

(xi) Passengers, crew and baggage to be transported in General

Aviation/Chartered/Private aircrafts and aircrafts owned or hired by state
governments shall be emplaned through the normal pre-embarkation security
check procedure as is applicable to scheduled flights. Similarly normal
disembarkation channel shall be followed and exit of such passengers and
baggage shall not be allowed through any other gate of the airport. Movement
of exempted category passengers is to be coordinated in advance for smooth
passage but their hold baggage will be screened.

xii) Baggage (except the handheld purse or pouch by any passenger) of

arriving passengers, crew in respect of General
Aviation/Chartered/Private aircrafts and aircraft owned or hired by
state governments shall be screened/physically checked randomly by
CISF/ASG or State Police where deployed. The X-BIS may be
provided on arrival by the airport operator CISF/ASG shall arrange to
deploy additional manpower, If necessary for this duty:

(xiii) Airport operators manning the In-line Baggage Screening System (IBSS) and
the aircraft operators engaged in screening of baggage through stand alone X-
BIS shall report the detection of an unauthorized arms to police and
suspicious money/bullion to Income Tax Officer(s) posted at the airports in
poll going states without any delay; and

(xiv) It will be the responsibility of District Magistrate / SP to prevent transport of

unauthorized arms, contraband goods and suspicious money/bullion in
General Aviation/ Chartered/ Private aircrafts and aircraft owned or hired by
state governments operating to/from remote/ uncontrolled airports/helipads to
poll going states during election process.
The guidelines are to be strictly adhered to and the above instructions will remain in
force till end of the poll process in the states.
Sd/-
(R. N. Dhoke, IPS)
Addl. Commissioner of Security (CA)

215
Distribution: -

1. All Chief Secretaries of States/Uts.

2. The DG. CISF, 13 CGO Complex, Lodhi Road, New Delhi.

3. All DGP/IGP of States/Uts

4. DGCA, Opposite Safdarjung Airport, New Delhi

5. Chairman, AAI Safdarjung Airport, New Delhi

6. The RDCOS(CA), BCAS, Delhi, Mumbai, Chennai, Kolkata, Amritsar,

Ahmedabad, Hyderabad and Guwahati- For Strict Compliance.

7. The MD, DIAL, New Udan Bhawan Opp Terminal- 3, IGI Airport, New Delhi- 37.

8. The MD, MIAL, CSI Airport, 1st Floor. Terminal 1B, Santacruz (E), Mumbai- 400009.

9. The MD, CIAL Cochin Int, Airport Ltd, Cochin Airport, Cochin.

10. The MD, HIAL, Hyderabad International Airport Ltd, Shamshabad-500408.

11. The MD, BIAL, Bangalore International Airport Ltd, Administration Block, Bengaluru
International Airport Devanshaill, Bangalore- 560300

12. The MD, MIHAN India Private Ltd. Dr. Babasaheb Ambedkar International Airport
Nagpur.

Copy to:

1. Election Commission of India (Kind attention : Shri S.K. Rudola,

Secretary), Nirvachan Sadan, Ashoka Road, New Delhi – wr.t letter
No.76/Instructions/2013/EEPS/Vol.VI/330 dated 30.09.2013.
2. The Secretary to the Govt. of India Ministry of Civil Aviation, Rajiv Gandhi
Bhawan, New Delhi.

3. The Chairman, CBDT, North Block, New Delhi.

4. The Joint Director, IB, 35 SP Marg, New Delhi.

Internal:

1. PS to Jt. COSCA.

2. Shri R N Dhke, Addl COS (CA), Nodal Officer, Tel No. 011-23311467, Mob
No. +919013626605.

3. Shri M T Baig, ACS (CA), Alternate Nodal Officer, Tel No. 011-23731721.

4. All Officers in BCAS Hqrs.

216
 Annexure 53 B

MOST URGENT
F.No.CAS-7(15) 2012/Div.(Election)
Government of India Ministry of Civil Aviation
Bureau of Civil Aviation Security
A’Wing, I-III floor, Janpath Bhavan,
Janpath, New Delhi-110001
Date: 12/11/2013
To
The Inspector General,
CISF (Airport Sector),
13, CGO Complex,
New Delhi.
Sub: Election to the Legislative Assemblies of NCT of Delhi, Chhattisgarh,
Rajasthan, Madhya Pradesh and Mizoram : Reg
Sir,

Reference is invited to CISF letter no. 10679 dated 9/11/2013 on the subject sited above
response to Election Commission of India letter no. 739 dated 01/11/2013.

2. In this connection, BCAS letter of even number dated 11/10/2013 (copy enclosed) inter alia
reads that passengers, crew and baggage to be transported in general aviation/chartered/private aircrafts
and aircrafts owned or hired by State governments shall be emplaned through the normal pre-
embarkation security cheek procedure as is applicable to scheduled flights. Similarly, normal
disembarkation channels shall be followed and exit of such passenger and baggage shall not be allowed
through any other gate of the airport. Further, AAI has instructed to airports vide their letter no. 1583
dated 8/11/2013 (copy enclosed) reiterating the above instructions in response to this office letter of even
number dated 01/11/2013. The above duties can be achieved by redeployment of existing manpower.

3. In view of the above, you are requested to enforce the above said procedures under intimation of
this office.

Encl; As above

Yours Faithfully,

Sd/-

(R.N. Dhoke)

Addl. Commissioner of Security (CA)

Copy to:

1. Chief Secretary, Madhya Pradesh

2. DGP, Madhya Pradesh Police

217
 3. Chairman, AAI, R.G. Bhavan, New Delhi

Copy for information to:

1. Election Commissioner of India(Shri B.B. Garg, Jt. Director), Nirvachan Sadan,

Ashoka Road, New Delhi-01

Internal: PS to Jt. COSCA, PS to ACOS (S), ALL RDCOS, BC

218
 Annexure-54
ELECTION COMMISSION OF INDIA
NIRVACHAN SADAN ASHOKA ROAD NEW DELHI-110001

No. 76/Instructions/2013/EEPS/Vol V Dated: 18th April, 2013

To
The Chief Electoral Officer
Karnataka
Bangalore

Subject: - Clarifications on Election Expenditure towards serving food, mass marriages, seized cash
and other issues-Regarding
Sir,
I am directed to refer to your letter no. nil dated 13.04.2013 received through e-mail and to
clarify as under:-
1. Serving food, cold drinks, butter milk to the people who have come for rally organised by
the political party or candidate –
(a) Under section 77 of the Representation of the People Act, 1951 the candidate is
required to keep a separate and correct account of all expenditure in connection with the
election, incurred or authorised by him or his election agent between the date of nomination and
the date of declaration of result. The amount incurred on such items shall be booked in the
election expenditure of the candidate(s), who has/have organised such rally/meeting. If the
rally/meeting is organised by the political party then expenditure on such items shall be
regulated in terms of Hon`ble SCI Judgement in Kanwar Lal Gupta Vs Amar Nath Chawla (
AIR 1975 SC 308, dated 10-04-1974) incorporated in para 10.2 of the Instructions on Election
Expenditure Monitoring- March 2013.
(b) However, serving only portable drinking water or butter milk among the people,
who attended the rally, may not constitute bribery under section 171 B of IPC.
2. Mass Marriage:-
There is no restriction by the Commission on such function. If there is any suspicion
that such function is being used for election campaign, then the same should be monitored.
However, candidate’s expenditure shall be regulated in terms of instruction given in paras 5.10.2
and 5.10.3 of the Instructions on Election Expenditure Monitoring –March, 2013. 5.10.2 and
5.10.3 of the Instructions on Election Expenditure Monitoring – March, 2013.
3. Convoy/Bike Rallies:-The Commission, vide its letter no. 437/6/INST/2010-CC & BE,
dated 5th October, 2010 had decided that during the Model Code period, the vehicles of
political parties and candidates moving in a convoy shall not have more than ten
vehicles excluding the security vehicles, if any, provided to the candidates, leaders of
political parties etc., in that convoy.
219
4. Seized cash or other items to be recorded in the Shadow Observation Register:
As per the existing instruction, if the seized cash or other items are found to be linked
with a candidate, then after filing complaints/FIR by the R.O or any other officer authorized by
him shall send the copy of complaints/FIR to the Expenditure Observer/Assistant Expenditure
Observer who shall mention it in Shadow Observation Register. In partial modification of para
6 of the Commission’sz\ order no. 76/Instructions/2013/EEPS/Vol. I, dated 21 March, 2013.
(Annexure -73 of Instructions on Election Expenditure Monitoring, March 2013), it is hereby
clarified that the seized amount will not be treated as election expenditure of the candidate till
the case filed in the court is decided finally and till such time it shall not be entered in Shadow
Observation Register. The Complaint/FIR copy shall be kept in the folder of evidence.
Yours faithfully,
Sd/-

(S.K.RUDOLA)
SECRETARY

220
 Annexure-55
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi – 110001.

No.464/AP- HP & AP-LA/BE/2011/EEM Date: 3rd June 2011

To

The Chief Electoral Officer of All States and UT,

Subject: Clarification regarding lodging expenses being incurred by the campaigners of the
contesting candidates.

Sir,

1. I am directed to invite reference to the provisions of Section77 of the Representation of

the People Act, 1951. As per Explanation 1(a) read with Explanation 2 under sub-section
(1) of the said Section, the expenditure incurred by leaders of the political party, who are
star campaigners, on account of travel for propagating programme of the party shall not
be deemed to be the expenditure of the candidate in connection with the election. The
expenditure related to booking of hotels and lodges rooms in the constituency by or for
the Star campaigners is not exempted under Section77 of R P Act, 1951.

2. I am further directed to inform that all expenditure including lodging/boarding expenses

of star campaigners in the constituency where they campaign for any candidate shall be
included in the expenditure account of that particular candidate, provided that -
(a) the Star Campaigners/Campaigners have actually campaigned for the candidate, and
(b) the Star Campaigners/Campaigners have incurred such boarding and lodging
expenditure while remaining in a commercial hotel or lodge for the purpose of
election campaign of the candidate irrespective of the fact whether the payment is
made by such candidate or not.
3. The market value of such commercial boarding and lodging is to be calculated towards
the election expenditure of the candidate, even if the boarding and lodging is provided as
complimentary. It is further clarified that if the star campaigner while availing the
boarding and lodging in one constituency, travels to another constituency to campaign for
other candidates, then the lodging and boarding expense will be proportionately
distributed as the expense of those candidates.
4. A notice may be issued immediately in all such cases and it should be processed
accordingly.
5. This disposes of Chief Electoral Officer, Andhra Pradesh, letter no. 1760/Elecs.D/2011-7,
dated 30.04.2011.

Yours faithfully,
Sd/-
(AVINASH KUMAR)
UNDER SECRETARY

221
 Annexure-56

ELECTION COMMISSION OF INDIA

NirvachanSadan, Ashoka Road, New Delhi – 110001

No.76/Instructions/2011/EEM Dated: 7th April, 2011

To
The Chief Electoral Officers of
Assam, Kerala, Tamil Nadu, Puducherry& West Bengal

Subject: Instruction on Election Expenditure Monitoring – Expense related to candidate – payment

by cash - reg.

Sir,

With respect to instruction of even number dated 7th February, 2011 political parties have
asked for further clarification. Election Commission has examined the issues and I am
directed to clarify the following:

1. It is mentioned in the Commission’s instructions No. 76/Instructions/2011/EEM

dated 07-02-2011 that the candidates shall incur all election expenses by account payee
cheques from Bank account opened for election purpose, excepting minor expenses where
it is not possible to issue cheque. Some political parties have asked for clarification,
specifying the limits of such cash expenditure. It is hereby clarified that if the amount
payable by candidate(s) to any person/entity for any item of expenditure does not exceed
Rs.20,000/- during the entire process of election, then such expenditure can be incurred
by cash, by withdrawing it from the bank a/c opened for the purpose of election. All
other payments are to be made by account payee cheque from the said bank account.

2. As per Section 77 of RP Act, 1951, every candidate shall keep separate and correct
account of all expenditure from the date on which he has been nominated and the date of
declaration of result (both dates inclusive). It is hereby clarified that all candidates, while
maintaining their register of accounts of election expenditure, shall account for all
expenditure incurred on the day of filing of nomination (i.e. from day) and also those
incurred prior to the date of nomination like expenditure on campaign materials etc.
which are used during the post nomination period. All expenses relating to the rally or
procession organised while filing nomination shall be included in the accounts of the
candidates.

3. When members of public attend a public rally/procession/public meeting of candidate(s)

by using their own personal vehicle, without receiving any payment or reimbursement
from anybody, it shall not be included in the expenditure of the candidate. However, the
personal vehicles used in the rally or public meeting for campaign purpose by putting
flags or banners or poster for the benefit of any candidate(s) shall be included in the
expenses of the candidate(s). If the commercial vehicles bearing commercial registration
number are used for rally or public meeting of any candidate(s) the expenditure on such
vehicles shall be included in the account of the candidate(s).

222
 4. One personal vehicle owned and used by the candidate(s) for campaign purpose shall be
treated as campaign vehicle and notional expenditure on fuel and driver salary as per the
market rate shall be included in the accounts of the candidate(s). In case other vehicles,
owned by the candidate(s) are used for campaign purpose, then the notional expenses as
per the notified rate for hiring of such vehicles shall be calculated by the candidate(s).
5. The use of flags, caps, mufflers with party symbol has been clarified in Question No. 72
of FAQ on Model Code of Conduct. The expense on such items of flags, mufflers or caps
with party symbol shall be accounted for by the party concerned as its election expense.
If they bear the name(s) or photo(s) of candidate(s), it shall be added to the accounts of
the candidate. However, supply and distribution of main apparels like saree, shirt, T-
shirt, dhoti etc. by party/candidate is not permitted as it is bribery of voters.
6. ECI instruction No. 464/INST/2011/EPS dated 28-03-2011has clarified that the expense
on the vehicle of the district level party office bearers/leaders (other than star
campaigners) for the purpose of their visit to multiple ACs within the district for
electioneering shall not be included in the accounts of candidate(s). It is further clarified
that if the district functionary himself is a candidate, contesting from the same district and
such vehicle is used for his movement in the constituency from where he is contesting, or
such vehicle is used for campaign for any particular candidate(s), then the hiring charges
of the vehicle shall be included in the accounts of the candidate(s) using the vehicle for
campaign purpose.
7. You are requested to bring it to the notice of all concerned.
Yours faithfully,
Sd/-
(Avinash Kumar)
Copy to:
1. All National Political Parties.
2. All political parties of the States of Assam, West Bengal, Tamil Nadu, Kerala and
Puducherry.
Sd/-
(Avinash Kumar)
Under Secretary

223
 Annexure-57

Format for Receipt to be given to persons from whom cash/article is seized

Book No………………….
Receipt Number…………………….
Date ………………………….
Name of the Executive Magistrate ……………………
(Heading the Flying Squad/ Static Surveillance Team)

1. Cash Amount seized Rs…………………… (in

words………………………………………………………)

/ Other articles seized…………………………………………………………

…………………………….from
Shri…………………………………………………………………………..
……………Address:…………………………………………………………………………..
Mobile No. ………………………..…………………..
at………………………………………..(name of place where seized) on
dated………………………………………falling in the Assembly/Parliamentary Constituency
of………………………………………………………………………….
(Name of State/ UT) ………………… District …………………………………Police Station
……………………. ……………as the entire cash/ other articles is suspected to be used as bribery of
the electors.

Or

2. The cash Rs…………………………………………………………………………... ( In words Rs

…………………………………………………)/- (details of other articles) have been handed over to
Shri……………………………………...(name and designation of the Officer of Income Tax Deptt.)
taking necessary action under Income Tax Laws. (Strike out if not applicable)
Appeal Procedure

You may appeal to ……………………………………………….. (Name of ADM/SDM,

heading the Expenditure Monitoring Cell) for redressal of grievance, within seven days
or you may appeal to Joint Director of Income Tax (Inv.) for necessary relief if action relates to
Income Tax deptt.

Signature with Stamp

(Name, Designation and address of Magistrate)

Date:

224
 Annexure-58
Camp bag/Speed Post/Fax
ELECTION COMMISSION OF INDIA

NIRVACHAN SADAN, ASHOKA ROAD NEW DELHI-110001

NO.76/Instructions/2012/EEPS Dated: 20th January,2012
To

The Chief Electoral Officer,

Punjab,Uttar Pradesh, Uttarakhand,Manipur & Goa

Sub: Clarification regarding election expenditure of the party leaders (Star campaigners)
covered under Explanation (2) of section 77(1) of the R.P.Act, 1951-Matter
Regarding

Sir/ Madam,

Representations have been received from political parties on Star campaigners

covered under Explanation (2) of section 77 (1) of the R.P.Act, 1951. The
Commission after considering the representations, issues hereby the following
clarifications:

1. Expenditure on Advertisement in Print/Electronic Media

If the advertisement for general party propaganda with photo or appeal of the leader,
mentioned above, is made in print and electronic media, without any reference to
any candidate, then expenditure on such general advertisement shall be booked to
the account of the political party. If such leader happens to be a candidate in any
constituency, the expenditure on such general party propaganda, even if it contains
his photo, in print and electronic media, shall not be booked to the account of such
leader, as it is in the nature of general party propaganda, without any reference to
his constituency.

2. Expenditure on posters, banners, flags, stickers, etc.,

If the posters, banners, flags, stickers, etc., with photo or appeal of the leaders
mentioned above, without any reference to any particular candidate are used during
the elections, the expenditure shall be booked to the account of the political party. If
however, the leader happens to be a candidate in any constituency, then the
proportionate expenditure on such items, actually used in his constituency, shall be
accounted for in his election expenses.

225
 3. Travel Expenses
The Commission has modified its instruction No. 76/2009/SDR dated 20 th August,
2009 and relevant Para 5.6.3 of the Commission’s Instruction on Expenditure
Monitoring, and it is hereby clarified that if any attendant including security guard,
medical attendant, or any other person including or any member of the party, who
is not a candidate in the constituency concerned, travels with the leader (star
campaigner) of the political party, referred to above, in his vehicle/aircraft/
helicopter etc., the travel expenses of such leader shall be wholly booked to the
account of the political party. It is further clarified that it shall not result in booking
any part of the travel expenditure of the political leader to the account of the
candidate, if such persons sharing the transport with the leader (Star Campaigner) ,
do not play any role in election campaign for the candidate. However, if any
candidate/candidates share the transport with such leader, then 50% of the travel
expenditure shall be apportioned to the candidate/candidates.

Yours faithfully,
Sd/_
(SUMIT MUKHERJEE)
Secretary
Copy to CEOs of all other States and UTs.

226
 Annexure 59

By Camp Bag/Fax

ELECTION COMMISSION OF INDIA

NRIVACHAN SADAN ASHOKA ROAD NEW DELHI 110001
No. 76/Instructions/2012/EEPS Date: 9th February 2012
To
The Chief Electoral Officers of
1. Punjab

2. Uttar Pradesh

3. Uttarakhand

4. Manipur

5. Goa

Sub:- General Elections to the Legislative Assemblies of Punjab, Uttar Pradesh,

Uttarakhand, Manipur and Goa-2012-Addition of expenditure on travelling by
Aircrafts/Helicopter by contesting candidate and star campaigners after the date of
poll-Reg.
Sir/Madam,
Instances have been reported by the Media that many contesting candidates,
including star campaigners of the political parties, use Aircrafts/Helicopters after the
date of poll and clarifications have been sought by various political parties
regarding expenditure on such travel. In the subject matter, it is clarified as under:-
(i) The expenses after the poll and before the date of counting, which can be said to be
in connection with the election shall alone be accounted for by the candidates as per
section 77 of the Representation of the People Act, 1951.
(ii) Therefore, after the poll, the expenses on travel of a Star Campaigner or a candidate
(not connected with his election) shall not be added to any candidate. If the Star
Campaigner/Candidate visits his constituency, where he has contested the election,
the travel expenses within the constituency for overseeing the counting
arrangements before, or on, the date of counting shall be added to his account. The
travel expenses outside the constituency will not be added to his account.
(iii) If the political party is bearing travel expenses of a Star Campaigner outside his
constituency, the said expense shall be shown by the political party in the accounts
submitted to the Commission within 75 days of the completion of election.

227
 2. In this regard, you are hereby requested to inform all the District Election Officers
as well as the political parties in the state.
Yours faithfully,
Sd-
(AVINASH KUMAR)
UNDER SECRETARY
Copy to : All National Parties for information

228
 Annexure-60

ELECTION COMMISSION OF INDIA NIRVACHAN SADAN,

ASHOKA ROAD, NEW DELHI – 110001

File No. 76/Instruction /2011/EEM Dated: 5 th December 2011

To

The Chief Electoral Officers of

Punjab, Manipur, Goa,

Uttarakhand, Uttar Pradesh.

Subject: Expenses incurred on community kitchen (langar, bhoj, etc.) - inclusion in the
account of election expenses of candidates- regarding

Sir,

1. I am directed to refer to Commission’s instruction of even number dated

07-10-2011, regarding the expenditure incurred on community kitchen (langar,
bhoj, etc.) and inclusion thereof in the account of election expenses of the
candidates

2. In the context of the above instruction, a doubt has been raised with regard to
participation of candidates in the community kitchens (langar, bhoj, etc.) organised
by regional communities in their religious institutions as a matter of customary
practice and the bhoj/feast, etc. offered as a matter of social practice following a
ritual ceremony, like, marriage, death, etc. The instruction of the Commission
under reference clearly states that the expenditure on the community functions will
be treated as the election expenses of a candidate and added to his account “if any
contesting candidates attends some community kitchen ( in whatever name has been
called ) either organised by him or by any other person to entertain the electors”.It
is hereby again clarified that the above instruction does not apply to community
kitchens/langars, etc. organised by religious communities within their religious
institutions as a customary practice or the bhoj/feast, etc. offered by any person
(other than the candidate) in the normal course to celebrate any ceremony like,
marriage, death, etc., and the expenses incurred on such community kitchen/ langar/
bhoj/feast, etc. shall not be included in the election expenses of the candidate,
provided that the candidate participates therein in the normal course as a normal
visitor.

229
 It shall be further ensured that the candidate does not make any financial
contribution for arranging such community kitchen, etc. and no political campaign
in any manner is undertaken at such community kitchen, etc.

3. Receipt of this letter may kindly be acknowledged.

Yours faithfully,
Sd/-
( S.K.Rudola)
Secretary

230
 Annexure 61
By Speed Post

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001

No.76/Instructions/2013/EEPS/Vol.IV Dated: 24th December, 2013

To
The Chief Electoral Officers of all States and UTs.

Subject:- Procedure for preparation of Scrutiny Report and Summary Report in respect of
accounts of elections expenses of the Candidates

Sir/Madam,
In partial modification of the Commission’s letter of even no. dated 12th June, 2013 , I
am directed to forward herewith the procedure to be adopted by the DEO in preparation of
scrutiny report under rule 89 of the Conduct of Elections Rules, 1961 on the election expenses
accounts lodged by the candidates.
The procedure referred to above may kindly be brought to the notice of all concerned for
necessary action and compliance.
(Enclosed- Revised Procedure for DEO’s Scrutiny and Summary Report)

Yours faithfully,
Sd/-

(Avinash Kumar)
Under Secretary

231
 Action Expenditure Monitoring Division ( 2013)

I- Procedure done for DEO’s scrutiny and summary report

1. The candidate should file accounts of election expenditure within the statutory time
limit of 30 days from date of declaration of result. As soon as the accounts are
received, the Abstract Statement should be scanned and put in the website of CEO
within 3 days of receipt by the DEOs for wider dissemination among public.

2. After receipt of the candidates’ accounts, if there is any discrepancy/(ies) in any item
of expenditure vis-à-vis the Shadow Observation Register (SOR) / Folder Of
Evidence (FE) and if notice on such discrepancy/(ies) is not already issued during
the election process and District Expenditure Monitoring Committee (DEMC) has
not considered such item of expenditure, then notice shall be issued by DEO with
assistance of Asstt. Expenditure Observer/Expenditure Observer to the candidate
preferably within 2 days of receipt of accounts for giving an opportunity by
mentioning the discrepancy on such items of election expenditure. The candidate
shall be asked to file his reply within 3 days from the date of service of notice on
him or his agent.

3. The DEO shall finalize the scrutiny and summary reports within 7 days from the
date of receipt of accounts of election expenditure from candidate(s) and submit the
same to the CEO. If no reply is received within 3 days from the candidate(s) as
referred to above, the case shall be decided on merits. If reply is received, the same
shall be examined by the DEO in consultation with Expenditure Observer, and
decision by the DEO shall be intimated to the candidate(s). The same shall be
incorporated in the DEO’s scrutiny report.

4. The DEO shall get the above data entered onto the EEMS software within 3 days of
the finalisation of the DEO’s scrutiny report.

5. The Expenditure Observer(s) shall remain in the constituency/ district headquarters

for 7 days during his 3 rd visit to the constituency (ie: from 31st day to the 37th day
after declaration of results) and the DEO shall finalise his scrutiny and summary
reports within this period and forward them to the CEO.

6. The CEO office shall forward the said DEO scrutiny and summary report(s) to the
Election Commission within two weeks of receipt.

232
 Annexure-62
By Speed Post/FAX

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001
No. 76/Instructions/2012/EEPS/Vol. I Date: 9 th February, 2012
To
The Chief Electoral Officer of
all the States/UTs

Sub:- General Elections to Legislative Assemblies of Uttar Pradesh, Punjab, Uttarakhand,

Manipur and Goa-2012- Clarification on use of Video Vans during election by
contesting candidates and political parties-Reg.
Sir/Madam,
I am directed to refer to Commission’s letter no. 437/6/INST/2008-CC&BE dated
31 st October, 2008 (copy enclosed) regarding use of video van etc. by political
parties and candidates during election and to state that clarification has been sought
regarding accounting of expenditure on this sorts by the political parties or
candidates. In the subject matter it is clarified as under:-
(i) If the Video Van is for political party used during election process for general party
propaganda without mentioning the name of any candidate or photo of candidate of
any constituency, then it shall be booked to party account, which shall be reported
within 75 days by the party after completion of election in case of Assembly
election or within 90 days in case of Lok Sabha election.
(ii) If the name(s) or photo(s) of candidate(s) are displayed or any posters/banners of the
candidate(s) are displayed thereon and the van is used in his constituency, then the
expenditure has to be accounted for by such candidate(s).
Yours faithfully,
Sd/-
(AVINASH KUMAR)
UNDER SECRETARY

233
 Annexure 63

Election Commission’s letter No. 464/INST/2008/EPS Dated 5 th November, 2008

Addressed to the Chief Electoral Officers of all States and Union Territories
Subject: Prohibition of misuse of Short Message Services (SMSs) – regarding
1. I am directed to state that it has been brought to the notice of the Commission that
certain objectionable messages on Short Message Services (SMSs) are transmitted
by some persons to vested interests in the elections, violating the provisions of
election law, model code of conduct and the Commission’s directions/instructions
issued in this behalf. By the aforesaid acts, the atmosphere for free, fair and peaceful
elections process may get vitiated.
2. The Commission has considered the matter and has decided to issue the following
directions:-
(i) For objectionable SMSs, which are violating the provision of election law,
model code of conduct and the Commission’s directions/instructions issued in
this behalf, the Police authorities should advertise special mobile numbers on
which the receiver of such SMS can forward the said SMS (along with the
number of the sender of objectionable SMS). The Police Authorities should
initiate appropriate inquiry and trace back the original sender of such SMS and
take appropriate action under the relevant provisions of the Indian Penal Code,
Representation of the People Act, 1951, the Conduct of Election Rules, 1961,
instructions/directions issued thereunder by the Commission and any other law
applicable in the case.
(ii) Bulk SMS (es) transmitted during the campaign period as an alternative
electioneering, as and when noticed by Returning Officer or District Election
Officer will be brought to the notice of Chief Electoral Officer, who in turn,
will find out the cost involved from the Service Provided and apportion it to
the candidate or candidates concerned as the case may be.
(iii) There shall be prohibition of transmitting bulk SMSs of political nature during
the period of 48 hours ending with the hours fixed for conclusion of poll.
3. This shall be brought to the notice of all concerned immediately including Mobile
Service Providers in the State and given wide publicity. A copy of this letter shall
also be handed over to all Observers through the District Election Officers.
4. The receipt of this letter may please be acknowledged with the confirmation that the
relevant instructions have been issued to all the concerned officers. A copy of
instructions/directions so issued in this behalf may also be endorsed the
Commission for its information and record.

234
 Annexure-64
ELECTION COMMISSION OF INDIA
NirvachanSadan, Ashoka Road, New Delhi-110001
No. 61/Complaints/AP-LS/2012/EEPS Date: 19th July, 2012

To

The Chief Electoral Officers of

All States/UTs.

Subject: Collection of information from banks regarding suspicious transactions during

electioneering under Article -324 of the Constitution - regarding

Sir,

1. With reference to the suggestions of Indian Banks’ Association vide letter no.
LEGAL/5946, dated 6th June, 2012 (copy enclosed), I am directed to state that in
order to maintain purity of election process, the District Election Officers (DEOs)
shall call for the following information from the Banks regarding suspicious cash
transactions made through the banks during the election process:

(i) Unusual and suspicious cash withdrawal or deposit of cash in a bank account
exceeding Rs. 1 lakh during the process of election, without any such instance of
deposit or withdrawal during the last two months.

(ii) Unusual transfer of amount by RTGS from one bank account to the accounts of
several persons in a district/constituency during the election process without any
precedent of such transfer.

(iii) Any deposit of cash or withdrawal of cash exceeding Rs. 1 lakh from bank account
of candidates or spouse or his dependants, as mentioned in the affidavit filed by
candidates which is available in CEO’s website.

(iv) Any withdrawal of cash and deposit of cash exceeding Rs. 1 lakh in the account of
the political party during the election process.

(v) Any other suspicious cash transactions, which might be used for bribing the
electors.

2. The above information shall be processed by the DEOs and wherever it is suspected
that the cash may be used for bribing of electors, then Flying Squad may be asked to
take necessary action, after due verification. However, if the amount of cash

235
 deposit or withdrawal is more than Rs.10 lakh, then such information shall be
passed on to the Nodal Officer of the Income Tax Department, for taking necessary
action under the Income Tax laws.

Yours faithfully,

Sd/-
(AVINASH KUMAR)

UNDER SECRETARY

Copy to:

Shri K Ramakrishnan, Chief Executive, Indian Banks. AssociationWorld Trade Centre

Complex, Centre 1, 6th Floor, Cuffee Parade, Mumbai-400005, with request to inform all
banks for compliance during election process.

Sd/-
(AVINASH KUMAR)

UNDER SECRETARY

236
 Annexure-65
Most Immediate
By E-mail/Speed Post/ Special Messenger/Fax
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi-100001
76/Instructions/EEPS/2013/Vol II Dated 16th January,2013
To
The Chairman,
Central Board of Direct Taxes,
Ministry of Finance,
North Block,
New Delhi

Subject: General Elections to the Legislative Assemblies of Nagaland, Tripura and

Meghalaya 2013-Modifications in the Commission’s instructions on Election
Expenditure Monitoring- Reg.
Sir,
1. I am directed to state that the Commission has announced the schedule of the
General elections to the Legislative Assemblies of Nagaland, Tripura and
Meghalaya vide its Press Note, dated 11-01-2013 and to invite your kind attention
to the Commission’s letter No. 76/Instructions/2012/EEPS, dated 27th July,2012 and
subsequently modified letters dated 17-12-2012 and 15.01.2013 (copies enclosed)
issued to the Chief Electoral Officers of the above mentioned states on close
surveillance over election expenditure during the election period
2. Since black money vitiates the purity of election process, you are requested to make
necessary arrangements to curb the use of black money during the elections, as
mentioned below:-
a. Monitoring by the Income Tax Department:
All Airports in the state, major Railway Stations, Hotels, Farm Houses, Hawala
Agents, Financial Brokers, Cash Couriers, pawn brokers and other suspicious
Agencies/ persons likely to be used for movement of undisclosed cash during
election process shall be kept under close surveillance by the Income Tax Dept..
For this purpose, the services of the officers and officials under the supervision of
Director General of Income Tax (Inv.) in charge of the state are requisitioned by the
Commission. The placement of officers of Investigation Directorate is to be done

237
 Immediately after the notification of elections in a state, in the state capital or in
such sensitive places, as decided by the Income Tax Deptt.
b. For this purpose, the Director General of Income Tax (Inv) shall take steps to open a
24X7 Control Room, and complaint monitoring cell preferably in the State capital
having a toll free number for receiving complaints or information regarding
movement of large sums of cash or other items suspected to be used for bribing of
electors. The Income Tax Investigation Directorate, on the basis of information or
complaint, shall conduct independent enquiry against any person and the DEO shall
take steps to provide security personnel enabling them to take necessary action. The
outcome of the enquiry by the Income Tax Investigation Directorate shall be
reported to the Commission with copy to the CEO of the respective State.
c. Besides the above, the Investigation Directorate and Financial Intelligence Unit
(FIU), Govt. of India shall download from ECI website the copies of affidavits
declaring assets and liabilities by the candidates. The FIU shall also verify the
information available with them pertaining to the candidates and send the report to
the DGIT (Inv) of the State through CBDT. The Investigation Directorate shall also
verify the information available with the Income Tax Department and the report
shall be sent to the Commission where any suppression of information about assets
or liability or pending dues is noticed. In any case, the investigation report regarding
the assets should be sent not later than 6 months from the date of poll.
d. If any information pertaining to election expenses by any candidate or political
party is gathered by the Investigation Directorate either during the election
campaign or in course of their independent investigation of any person including the
case of the candidates, either before or after the election, it should be reported to the
Commission.
e. Besides the above, the Investigation Directorate of Income Tax Department shall
report to the Commission about the political parties which are taking donations and
enjoying tax exemptions in the poll bound states without filing the statutory returns
and action taken by the Dept. within 2 weeks of announcement of election.
f. Deployment of Income Tax officials:
i. The team of Income tax officials besides gathering intelligence on their own in the
state shall station themselves at such sensitive places, where movement of large
sums of un-disclosed cash etc. is suspected and take action as per the Income Tax
laws.
ii. Besides, the Income Tax Department shall open Air Intelligence Unit in all airports
of the poll bound States and airports having commercial flights to poll bound States
and keep strict vigil over the movement of cash through the aircrafts (including
private aircrafts) leading to or taking off the poll bound states. If any cash
exceeding Rs. 10 lakh is found in the airport, the Income Tax Department shall take

238
 steps to take necessary action under the Income Tax laws. If it is not possible to
seize the same under Income Tax laws, then Income Tax Department shall pass on
information to the CEO of the state instantly who shall take steps under IPC, if the
cash is suspected to be used for bribing of electors. The CISF authorities will extend
necessary information and cooperation in this regard.
iii. If information of cash withdrawal in excess of Rs. 10 Lakh from the bank account
by any person is reported by the Bank to the DEO, the same shall be passed on by
the DEO to the Nodal Officer of Income Tax Investigation Directorate / Assistant
Director of Income Tax(Inv.) in charge of the district, who shall take immediate
action under the Income Tax laws.
3. The Activity Report shall be forwarded by the Asst./ Dy. Director of Income Tax
(Inv.) as per the revised format (Annexure-24), to the Nodal Officer at the O/o
DGIT (Inv.)/ DIT(Inv.) concerned who will in turn compile the reports and send it
to Election Commission every alternate day, with copy to CEO. The format in
Annexure 24, as revised is also enclosed herewith.

Yours faithfully,

Sd/-
(S. K. RUDOLA)
SECRETARY

239
 ANNEXURE 66
F.No.60 (2)/2008-BO.II
Government of India
Ministry of Finance
Department of Financial Services
3rd Floor, Jeevan Deep Building,
Parliament Street, New Delhi
Dated the 20 th February, 2013

To
The Election Commission of India
Nirvachan Sadan, Ashoka Road
New Delhi

(Kind Attention :Shri S.K. Rudola, Secretary)

Subject:- Transport of Clean and genuine cash by banks during elections-Reg

Sir,
1. Kindly refer to the Election Commission of India’s letter No.
75/EI.Ex/ITD/2012/EEPS/605 dated 29th May, 2012 on the above subject and reply
of this Department vide letter of even number dated 06.11.2012, inter-alia,
indicating that a Standard Operating Procedure will be evolved by the Indian Banks’
Association and this Department will share the SOP with Election Commission so
that the same become a part of the checking procedure of the election machinery
thereby ensuring smooth transport of clean and genuine cash by banks during
elections.
2. Indian Banks Association gathered the views/comments of select group of banks
and based on the feedback received from banks and after deliberations, the
Managing Committee of the IBA has finalized and circulated following guidelines
for transportation of cash to all member banks for implementation.
- The bank shall ensure that the cash vans of outsourced agencies/companies
carrying that bank’s cash shall not, under any circumstances, carry cash of any
third party agencies/individuals except the banks. Towards this, the outsourced
agencies/companies shall carry letters/documents etc. issued by the banks
giving details of the cash released by the banks to them and carried by them for

240
 filing the ATMs and delivering cash at other branches, banks or currency
chests.
- The personnel of the outsourced agencies/companies accompanying cash van
shall carry identity card issued by the respective agencies.
- The aforesaid procedure has been stipulated for the reason that during the
period of election if the authorised officials of the Election Commission
(District Election Officer or any other authorised official) intercepts the
outsourced agency/company’s cash van for inspection, the agency/company
should be in a position to clearly show to the Election Commission through
document and also physical inspection of the currency that they have collected
the cash from the banks for the purpose of replenishing the bank’s ATMs with
cash or delivery of the cash to some other branches of the banks or currency
chest on the instructions of the bank.
- The aforesaid procedure shall be part of the standard operating rules and
procedure of banks for transport of cash.
3. Kindly find enclosed a copy of Circular dated 04.02.2013 issued by IBA to the
member banks. We request you to kindly consider making these guidelines to
become part of the checking procedure of the election machinery thereby ensuring
smooth transport of clean and genuine cash by banks during elections.

Yours faithfully,
Sd/-
(D.D. Maheshwari)
Under Secretary to the Government of India
Tel. No.011-23748750
E-mail:usbo2-dfs@nic.in, bo2@nic.in
Encls: As Above

241
 Annexure 67

Seizure and raids/assets etc. of Excise Dept. upto poll day

Consolidated Values in Rs. Total Raids Total no. of Police Total Arrest
report of seizure of (Approx.) during election complaints filed during Election
all types Liquors process (No.’s) during election process (No’s)
in (Litres) process (No’s)

Signature
Designation
date

242
 Annexure 68

Seizure etc. made by IT Dept. up to poll day

S. No. Particulars Amount (in Rs. Lacs)

1 Total Amount of Cash etc. as received from Flying

Squad (FS) and Surveillance Team (SST) or Police
Dept.

2 Total amount of cash etc. released to party/person

concerned after verification

3 Total amount of cash etc. seized by Income Tax

Dept. up to poll day till 12 o’clock

4 Total amount of tax deposited by Challan up to

poll day till 12 o’clock

Signature
Designation
date

243
 Annexure 69

Seizure made by Police Department upto the poll day

S. No. Under Act Seizure made by Seizure made by By others SHO etc.
Flying Squad (FS) Static Surveillance
Team (SST)

1. Excise Act In Litres Value in In Litres Value in In Litres Value in

Rs. Rs. Rs.
(All Liquors
(Approx.) (Approx.) (Approx.)
consolidated)

2. ND & PS Act In Value in In Kg/gms Value in In Kg/gms Value in

Kg/gms Rs. Rs. Rs.
(All types of
(Approx.) (Approx.) (Approx.)
Drugs)

3. All others In Nos. Value in In Nos. Value in In Nos. Value in

items Rs. Rs. Rs.
(consolidated) (Approx.) (Approx.) (Approx.)

4. Cash

5. Total of column
1,2,3,4 ( In Rs.)
6.
Total cases
filed for
expenditure
related cases
(No’s) up to
12 o’clock on
poll day

7. Total arrests
for
Expenditure
related cases
(No’s) upto
12 o’clock on
poll day

Signature
Designation
date

244
 Annexure 70
ELECTION COMMISSION OF INDIA
NirvachanSadan, Ashoka Road, New Delhi-110001
No. 491/Paid News/2012/Media Dated: 27thAugust, 2012
To
Chief Electoral Officer of all the States/UTs

Subject:-Measures to check ‘Paid News’ during elections i.e. advertisement in garb of news
in Media and related matters – revised guidelines – regarding.
Sir/Madam,
I am directed to invite your attention to the subject cited and to state that the
Commission has issued order No. 509/75/2004/JS-1 dated 15th April, 2004
consequent upon order of the Hon’ble Supreme Court of India in SLP © No.
6679/2004. (Ministry of Information and Broadcasting vs. M/s Gemini TV Pvt. Ltd
and Others) requiring the constitution of a committee for previewing, scrutinizing
and verifying all advertisements by individual contesting candidates or political
parties, before it is inserted in the electronic media. The Commission issued further
guidelines vide its letters of even no. dated 8th June 2010, 23rd September 2010,
18th March 2011 and 16th August 2011, to constitute Media Certification and
Monitoring Committee (MCMC) in each district during election period to take up
the additional task of keeping a check on the cases of Paid News.
In modification of orders on ‘Paid News’ dated 8th June 2010 and thereafter, I am
directed to state the following:

1. District Level Media certification and Monitoring Committee (MCMC)

1.1 The District level MCMC shall be formed in each district with the following members:
(a) DEO/RO (of Parliamentary Constituency)
(b) ARO(not below SDM)
(c) Central Govt. I & B Ministry official (if any in the district)
(d) Independent Citizen/Journalist as may be recommended by PCI
(e) DPRO/District Information Officer/equivalent – Member Secretary
1.1.1 For the purpose of the certification of advertisements as per aforesaid Supreme
Court order, Returning Officer of the parliamentary constituency/District Election
Officer and an ARO (not below SDM) shall be the members of the MCMC.
However, for the scrutiny of the cases of ‘Paid News’ etc, District MCMC shall have
three additional members as given at ‘c’, ‘d’ and ‘e’.

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1.1.2 If Central govt. I &B Ministry Official is not posted in the district, District Election
Officer can appoint preferably a Central Govt. Officer or a senior State Govt. Officer
posted in the district.
1.1.3 If PCI is not providing names to be included in the MCMC, DEO may himself
appoint either an independent senior citizen or journalist, who is willing and as who,
in the opinion of the DEO, is eligible in terms of background and record of
neutrality.
1.1.4 The Member Secretary (DPRO/DIO or equivalent) should be from the Provincial
State Civil Services.
1.2 The committee shall have two distinct sets of functions:
(i) Certification of Advertisements for which two specific members of MCMC i.e.
RO & ARO shall have to consider and decide on such advertisements for
certification.
(ii) Examining complaints/issues of Paid News etc by all members through a
monitoring arrangement.
1.3 The MCMC shall, besides discharging the functions of Certification of
advertisement and checking of Paid News, would also assist in enforcement of
media related regulations under the RP Act. Hence the Committee’s functions shall
include:
1.3.1 MCMC shall scan all media ( e.g. newspapers, print media, electronic media, cable
network, internet, mobile network etc) for :
a. suspected cases of paid news (it shall also actively consider paid news cases referred
to it by the Expenditure Observers. It shall intimate the Returning Officer for issue
of notices to candidates for inclusion of actual expenditure on the published matter
or notional expenditure based on DIPR rates in their election expenses account (in
absence of DIPR rates, DAVP rates may be used), either based on or irrespective of
whether the candidate actually has paid or not paid any amount to the
channel/newspaper. A copy of the notice shall also be marked to Expenditure
Observer)
b. monitoring of political advertisements in electronic media (for checking if the
telecast/broadcast has been done only after certification by the Committee)
c. monitoring political advertisements in other media, in relation to candidates,either
overt or covert, from Expenditure monitoring angle (this will also include publicity
or advertisement or appeal by, or on behalf of candidate, or by Star Campaigner(s)
or others, to impact candidate’s electoral prospects)
d. advertisements in print media (MCMC shall check if the advertisement is with the
consent or knowledge of candidate: in which case it will be accounted for in the
election expenses of the candidate(s); however, if the advertisement is not with the

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 authority from the candidate, then action may be taken for prosecution of the
publisher for violation of Section 171H of IPC)
e. checking if the name and address of the publisher and the printer is carried on any
election pamphlet, poster, hand bill and other document as required under Section
127A of R.P.A 1951 (If any printed material does not bear on its face the names and
addresses of the printer or the publisher, MCMC shall bring it to the notice of the
RO for further necessary action; For the purpose of section 127 of RPA 1951, ‘Paid
News’ would also fall in the category of ‘other document’)
1.3.2 It shall submit a daily report to Accounting team with copy to RO and Expenditure
Observer in respect of each candidate in the prescribed format (as per annexure 12 of
the prescribed Expenditure Guidelines) w.r.t. expenditure incurred by the candidate
on election advertising or actual expenditure incurred for publishing the ‘News’ that
is substantiated by necessary documents furnished by the candidate or notional
expenditure as computed by the Committee in the assessed cases of Paid News.
1.3.3 The MCMC shall create a suitable mechanism for monitoring media and shall be
equipped with adequate manpower and infrastructure for the same.
2. State level MCMC
2.1 The State level MCMC shall comprise of the following officers:
(a) The Chief Electoral Officer, Chairman
(b) Any Observer appointed by the Election Commission of India
(c) One expert to be co-opted by the Committee.
(d) Officer of Indian Information Service (IIS), (at the level of US/DS) posted in the
State/UT, representing a media Department of Government of India as separate
from the expert at (c) above.
(e) Independent citizen or journalist as nominated by PCI (if any)
(f) Addl/Jt CEO in charge of Media (Member Secretary)
2.1.1 If PCI is not providing names to be included in the Committee, CEO may himself
appoint either an independent senior citizen or journalist, who is willing and who, in
the opinion of the CEO, is eligible in terms of background and record of neutrality.
2.2 The State level MCMC shall perform two sets of functions:
i. Deciding appeal from both District and Addl/Jt CEO Committees on Certification
of advertisement as per the aforesaid Commission order dated 15th April 2004.
ii. Examining all cases of Paid News on appeal against the decision of District
MCMC or cases that they may take up suo motu, in which case it shall direct the
concerned ROs to issue notices to the candidates.

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2.2.1 The appeal on certification of advertisements need to be handled by members at
(a), (b) and (c) in the manner specified in the aforesaid order dated 15th April 2004,
while the members at (d), (e) & (f) are added to deal with Paid News cases.
2.2.2 It is clarified that as regards the certification, the appeal from both District and
Addl/Jt CEO Committee will lie only with and will be disposed of by the State Level
MCMC headed by CEO as per Commission’s order dated 15th April, 2004 and no
reference in this regard needs to be made to the Commission.
3. Addl/Joint CEO’s Committee on Certification : The Committee chaired by
Addl/Jt CEO for Certification of advertisement, constituted as per the
Commission’s 15th April 2004 order shall continue to function as stated in the
aforesaid order and shall have no jurisdiction over cases of ‘Paid News’.
4 Appeal against decision of State level MCMC on Paid News
4.1 Any appeal against the decision of the State level MCMC in matter of Paid News
will be made to the Election Commission of India. The State level MCMC can also
make a reference to the Commission for advice, if it deems it necessary. Wherever
complaints on Paid News cases are made to the Commission directly, the
Commission shall forward cases to the State level MCMC for initial consideration.
5. Paid News Guidelines :With regard to Paid News, following guidelines may be
followed:
5.1 Six months before the due date of normal expiry of LokSabha or the State/UT
Legislative Assembly, as the case may be, a list of television channels/radio
channels/newspapers, broadcast/ circulated in the State/UT and their standard rate
cards shall be obtained by the CEOs and provided to all District level MCMCs for
fixing the rates of advertisements.
5.2 In case of bye-election to Parliamentary or Assembly constituency, the standard rate
card shall be obtained by the District Election Officer concerned immediately on
announcement of the bye-election.
5.3 In case of any doubt relating to the application of the standard rate card arising, the
matter shall be referred to the DIPR or DAVP, Ministry ofI&B, Gov. of India for
advice.
5.4 The CEO and DEOs will brief Political Parties and Media Houses about the above
guidelines before the commencement of the election campaign. Media shall be asked
to exercise self-regulation in this regard. Wide publicity may be given to this order
to make the general public also aware about these guidelines. The thrust of the
briefing will be on the need for self-regulation.
5.5 The cases of suspected Paid News or advertisement or appeal shall have to be
considered within strict timelines as follows:

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 5.5.1 On reference from District MCMC, RO shall give notice to the candidates within 96
hrs of publication/broadcast/telecast/receipt of complaint to explain/disclose the
expenditure incurred for publishing the ‘news’ or similar matter, or state why
expenditure should not be computed as per standard rate and added to the
candidate’s expenditure. The same timeline will apply when State level MCMC
takes up cases suo motu or on the basis of complaints.
5.5.2 District /State level MCMC shall decide on the reply expeditiously and convey to
the Candidate/Party its final decision. In case no reply is received by District MCMC
from the candidate within 48 hrs of serving of notice, the decision of MCMC will be
final.
5.5.3 If decision of District level MCMC is not acceptable to the candidate, he/she may
appeal to State level MCMC within 48 hrs of receipt of decision, with information to
the District MCMC.
5.5.4 The State level MCMC shall dispose of the case within 96 hrs of receipt of appeal
and convey the decision to the Candidate with a copy to District level MCMC.
5.5.5 The Candidate may appeal against the decision of State level MCMC to ECI within
48 hrs of receiving of order from this Committee. The decision of ECI shall be final.
5.6 The entire process shall ordinarily be completed within Election period.
6. It has been observed that in certain cases, notices on paid news have been issued in
large numbers while further action on the same remain pending. MCMCs may
ensure that due deliberation takes place on each case and only cases that appear to be
suspected cases of ‘Paid News’ are referred to the RO for issue of notice to the
candidate. While seeing that frivolous cases are not taken up, MCMC should ensure
that there is no laxity on checking actual ‘Paid News’.
7. Where the suspected cases of Paid News are decided as a “Paid News” either at
District level/CEO level/Commission level, as the case may be, the actual/notional
expenditure shall be treated as part of election expenses of the Candidate concerned,
with due intimation to him/her or his/her agent.
8. Where the District/State level Committee or ECI decides that it is a Paid News case,
such cases shall be conveyed to Press Council of India for further action in relation
to the media concerned.
Yours faithfully,
Sd/-
(Rahul Sharma)
Under Secretary
Copy to: Expenditure Division, Legal Division, ECI

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 Annexure 71
ELECTION COMMISSION OF INDIA
NirvachanSadan, Ashoka Road, New Delhi-110001
No. 491/Paid News/2012/Media Dated: 9th October, 2012
To
Chief Electoral Officer of all the States/UTs

Subject - Measures to check ‘Paid News’ during elections i.e. advertisement in grab of news
in Media and related matters – revised guidelines – regarding.
Sir/Madam,
In continuation of the Commission’s letter dated 27th August, 2012 on the subject
cited I am directed to say that the para 5.5.2 of the said letter, with partial modification may
now be read as “The candidate shall reply to the notice received from District/State level
MCMC within 48 hrs of receiving of notice. If no reply is received from the candidate
within stipulated time, the decision of MCMC will be final. District/State level MCMC
shall decide on the reply expeditiously, preferably with in 48 hrs of receiving of reply
and convey to the candidate/party its final decision”.

Yours faithfully,
Sd-
(Rahul Sharma)
Under Secretary

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 Annexure-72
INSTRUCTION Sl. No. 46
(Compendium of Instructions-VolI)

Subject: Code of Conduct for Television broadcasts in Connection with elections.

1. The Election Commission (EC) recognized the significance of television in the
coverage of elections. Its reach is widespread and its impact substantial. On the
one hand television can be misused to favour one party or another. But, on the
other hand, the EC recognizes that television can, if used properly be an
important source of information for voters across the country, it can provide the
widest first hand education for voters on political parties; their symbols, the
various leaders, the different issues in the election.
This is why television all over the world is the single biggest source of
information of voters in terms of debates, campaign, coverage etc.
2. It is essential therefore that a model code of conduct is established for television
both to ensure it is not misused as well as to ensure it is used in the best interests
of democracy and the voter.
3. Listed below are the do’s and don’ts for election coverage on television.
(a) Don’ts
(i) There should be no coverage of any election speeches or other material that
incites violence, one religion against, another one caste against another one
language group against another etc.
(ii) In any constituency only one candidate should not be projected. While it is not
necessary to cover every single candidate (as some constituencies may have
several candidates) at least the more important should be covered in any report
from a constituency.
(b) Do’s
(i) The following could be covered in a balanced and fair manner:
campaigning and excerpts from campaign speeches:
symbols, banners lags and other campaign material of parties:
results of opinion polls by non-political, professional organisations with a proven
track record party manifestoes (critical analysis of which is also perfectly
legitimate):
candidates and their views in different constituencies across the country:

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 the positions taken by the main parties on different issues important to the
electorate:
debates between major parties and candidates:
analysis of previous voting patterns, victory margins, swings, etc.
4. By “balanced and fair” it is meant that among that major political parties:
no one political party should be given substantially more coverage than others.
This “balance” need not be achieved in any single day or in a single story, but
over a reasonable period of time, say one week.
balance does not mean each party must get exactly the same air time to the last
second, but parties should be given broadly the same amount of time.
balance implies that to no reasonable person should it appear that one political
party is being projected to the exclusion of others.
5. Procedures
All producers must record a copy of their programme off air for use as reference
in case of any disputes.
The EC shall be the final arbiter in any dispute.
6. The final interpretation of any disputed passage or story should be with the
Election Commission. In case of a disagreement with the broadcaster, one
authority could be nominated by the Election Commission

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 Annexure-73

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001

No.76/Instructions/2014/EEPS/Vol. I Dated: 6th March, 2014

Order
Whereas, the Superintendence, direction and control of all elections to Parliament and the
Legislature of every State is vested in the Election Commission under Article 324 of the
Constitution; and
Whereas, all forms of intimidation, threat, influence and bribing of electors must be prevented
in the interest of free and fair election and; reports are received that money power and
muscle power are being used during election process for inducement of electors by way of
distribution of cash, gift items, liquor or free food; or for intimidation of electors by threat or
intimidation; and

Whereas, distribution of cash or any item of bribe or use of muscle power for influencing
electors are crime under section 171 of IPC and also are Corrupt Practices under Section 123
of R.P. Act, 1951;

Now, therefore, for the purpose of maintaining purity of elections, the Election Commission
of India hereby issues the following Standard Operating Procedure for Flying Squads, Static
Surveillance Teams and Check Posts, constituted for keeping vigil over excessive campaign
expenses, distribution of items of bribe in cash or in kind, movement of illegal arms,
ammunition, liquor, or antisocial elements etc. in the constituency during election process:

Flying Squad (FS)

1. There shall be three or more Flying Squad (FS) in each Assembly
Constituency/Segment. The FS shall start functioning from the date of announcement of
election and shall continue till completion of poll.

2. The Flying Squad shall (a) attend to all model code of conduct violations and
related complaints; (b) attend to all complaints of threat, intimidation, movement of antisocial
elements, liquor, arms and ammunition and large sum of cash for the purpose of bribing of
electors etc.; (c) attend to all complaints regarding election expenditure incurred or
authorised by the candidates / political party;(d) videograph with the help of Video
Surveillance Team (VST), all major rallies, public meetings or other major expenses made by
political parties after the announcement of election by the Commission.

253
3. In Expenditure Sensitive Constituencies (ESC), there shall be more FSs, depending on the
requirement. The FS shall not be given any other work during the period. The names and
mobile numbers of the Magistrate as head of the FS and other officials in FS are provided to
the Complaint Monitoring Control Room and Call Centre, RO, DEO, General Observer, Police
Observer, Expenditure Observer and Assistant Expenditure Observer. In ESCs, CPF or
State Armed Police may be mixed in the FS, depending on the situation and the DEO shall
take necessary steps in this regard. The DEO shall constitute the FS with officers of proven
integrity.
4. Whenever a complaint regarding distribution of cash or liquor or any other item of bribe
or regarding movement of antisocial elements or arms and ammunition, is received, the FS
shall reach the spot immediately. In case of suspicion of commission of any crime, the
incharge Police Officer of FS shall seize cash or items of bribe or other such items, and gather
evidences and record statement of the witnesses and the persons from whom the items are seized
and issue proper Panchnama for seizure as per the provisions of CrPC to the person from whom
such items are seized. He shall ensure that case is submitted in the Court of jurisdiction within
24 hrs. The Magistrate of the FS will ensure that proper procedure is followed and there is no
law and order problem.
5. The Magistrate of the FS shall send a Daily Activity report in respect of items of seizure
of bribe or cash to the D.E.O. in a format as per Annexure - A, with a copy to R.O., S.P. and the
Expenditure Observers and shall send Daily Activity report in respect of model code of conduct
violations to RO, DEO, S.P. and General Observer in the format as given in Annexure-B. The S.
P. shall send daily activity report to Nodal Officer of Police Headquarter, who shall compile
all such reports from the district and send a consolidated report in the same format ( i.e.,:
Annexure – A & B) on the next day by fax/ e-mail to the Commission with a copy to the CEO
of the state.
6. The entire proceeding shall be video recorded. The Incharge Officer of FS shall also file
complaints/F.I.R. immediately against (i) the persons, receiving and giving bribe; and (ii) any
other person from whom contraband items are seized or (iii) any other antisocial elements found
engaged in illegal activity. The copy of the complaint/FIR shall be displayed on the notice
board of the R.O. for public information and be sent to the DEO, General Observer,
Expenditure Observer and Police Observer. The Expenditure Observer shall mention it in the
Shadow Observation Register, if it has links with any candidate’s election expenditure.

7. In case, a complaint is received about distribution of cash, gift items, liquor or free food;
or about threat/ intimidation of electors; or of movement of arms/ammunitions/ antisocial
elements and it is not possible for the FS to reach the spot immediately, then the information
shall be passed on to the Static Surveillance Team, nearest to the spot or to the police station of
that area, who shall rush a team to the spot for taking necessary action on the complaint. All
seizures made by the police authorities either on receipt of complaints forwarded by FS or
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received independently shall also be reported to the FS which shall incorporate such seizure
reports in its Daily Activity Reports in relevant rows/columns and this is done to avoid
duplication of reports of seizure.

8. Each FS shall announce through a Public address system, fitted onto its vehicle, the
following in local language in the area under its jurisdiction: “As per section 171 B of Indian
Penal Code, any person giving or accepting any gratification in cash or kind during election
process, with a view to inducing the person to exercise his electoral right is punishable
with imprisonment up to one year or with fine or with both. Further, as per section 171 C of
Indian Penal Code, any person who threatens any candidate or elector, or any other person,
with injury of any kind, is punishable with imprisonment up to one year or with fine or
both. Flying Squads have been formed to register cases against both the giver and the taker
of bribe and for taking action against those who are engaged in threat and intimidation of
electors. All the Citizens are hereby requested to refrain from taking any bribe and in case,
anybody offers any bribe or is having knowledge about the bribe or cases of
threat/intimidation of electors, then he should inform on the toll free number…………….,
of the 24x7 Complaint Monitoring Cell of the district, set up for receiving the complaints”.

9. The DEO shall make pamphlets quoting the above in English or Hindi or local language
and distribute through the flying squad in prominent places. Press release should also be done
by the DEO on the election expenditure monitoring measures.

10. After the announcement of elections, DEO shall make an appeal as mentioned in
para above in print and electronic media for the benefit of general public about the
monitoring mechanism, which is being put in place during election process.

Static Surveillance Team (SST)

1. There shall be three or more Static Surveillance Teams in each Assembly
Constituency/Segment with one executive magistrate and three or four police personnel in
each team who shall be manning the check post. Some of the SSTs shall be composed of
CPF personnel, depending on the sensitivity of the area.

2. This team shall put check posts at Expenditure Sensitive pockets/hamlets, and shall keep
watch on movement of illicit liquor, items of bribe, or large amount of cash, arms and
ammunition and also movement of antisocial elements in their area. The entire process of
checking shall be video-graphed.

3. The Magistrate of the SST shall send Daily Activity report to the D.E.O. with copy to
R.O., S.P. and Expenditure Observer, General Observer, and Police observer in a format
as per Annexure –C, on the same day. The S.P. shall send daily activity update to Nodal
Officer of Police Headquarter, who shall compile all such reports from the district and send a
consolidated report in the same format ( i.e.,: Annexure – C) on the next day by fax/ e-mail to
the Commission with a copy to the CEO of the state.

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4. The checking by the SSTs shall be done in the presence of an Executive
Magistrate and shall be video-graphed. No such checking shall take place without the
presence of Executive Magistrate. The video record with an identification mark of date, place
and team number shall be deposited with the R.O, on the next day who shall preserve the same
for verification by the Commission at later point of time. It may also be widely advertised by
the DEO that any member of the public can obtain a copy of the DVD/video record by
depositing Rs. 300/-.
5. Whenever Check Posts are put at the borders of the district/State or at any other place
by any agency, for any purpose, then the nearest SST shall be present there in such team, to
avoid duplication of checking in the area and reporting of seizure of cash or items of bribe has
to be done by the SST.

6. Checking by SST on the major roads or arterial roads shall commence from the date of
notification of election. The SSTs shall be controlled by the DEO and S.P. in consultation
with General Observer and Expenditure Observers and the mechanism shall be strengthened
in last 72 Hrs. before the poll, particularly in vulnerable areas or in Expenditure sensitive
pockets.

7. During checking, if any cash exceeding Rs. 50,000/- is found in a vehicle carrying a
candidate, his agent, or party worker or carrying posters or election materials or any drugs,
liquor, arms or gift items which are valued at more than Rs. 10,000/-, likely to be used for
inducement of electors or any other illicit articles are found in a vehicle, shall be subject to
seizure. The whole event of checking and seizure is to be videographed by a video team,
which will submit the copy of the video CD to the Returning Officer.

8. If any star campaigner is carrying cash up to Rs. 1 Lakh, exclusively for his/her personal user,
or any party functionary is carrying cash with certificate from the treasurer of the party mentioning
the amount and its end use, then the authorities in SST shall retain a copy of the certificate and
will not seize the cash. If cash of more than 10 lakh is found in a vehicle and there is no suspicion
of commission of any crime or linkage to any candidate or agent or party functionary, then the
SST shall pass on the information to the Income-Tax authority, for necessary action under
Income- Tax Laws.

9. During checking, if there is any suspicion of commission of crime, the seizure of cash or
any item shall be done by the incharge Police Officer of the SST as per provision of CrPC in
presence of the Executive Magistrate. The Police Officer in charge of SST shall file
complaint/FIR in the Court, having jurisdiction, within 24 hours.

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10. FS and SST shall be polite, decent and courteous, while checking the baggage or vehicle. The
purse held by the ladies shall not be checked, unless there is a lady officer. The FS shall also
supervise the functioning and proper conduct of SSTs during checking in their areas.
11. Advance training of FSs and SSTs should be done as per direction of the Commission. The
DEO and the SP of the district shall ensure that the teams are constituted and properly trained. The
Nodal Officer at the Police Headquarters shall ensure that proper training and sensitisation of the
police force is this regard is done.
12. In case of any grievance about the conduct of the FS or SST, the Appellate Authority, whom the
person can appeal for redressal of grievance, shall be the Dy. DEO of the district (in charge of the
Expenditure Monitoring Cell).

13. After seizure, the seized amount shall be deposited in such manner as directed by the
Court and a copy of seizure of cash, in excess of Rs. 10 lacs shall be forwarded to the Income
Tax authority, engaged for the purpose. The DEO shall issue necessary instructions to the
treasury units to receive the seized cash beyond office hours and on holidays also, in case it is
required.

14. Wherever the FS or SST or police authorities receive information about any
suspicious items in their area, including movement of huge amount of cash, they shall keep
the respective Law enforcement agencies informed about such items.
15. It is further informed that the EEMS software for Daily Activity Report, available in the
Commission’s website may be used for sending the report to the Commission.

By Order,
Sd/-
(S.K. Rudola)
Secretary

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 Annexure-A

Daily Activity Report by Flying Squad on seizure of Cash/ Other items related Complaints on
the date…………..

Reference No. ………

Name of the Sub-Division ………….. Name and Designation of the Magistrate………………..

State……………… Name of the Police Officer……………………………

1 2 3 4 5 6 7 8 9 10
S.No. Name of Nature of Name of Cash/ Cash/ FIRs Name of Name and Remarks
constituency/ the the Other Other filed candidate designation of (If any)
district complaint/ person Items Items or party the authority to
information against seized Seized with whom seized
whom by FS by Other which cash/items is
complaint Police links handed over
received authority found

1
2
3
Description Figure on date of report Progressive
figure
including the
date of report
1 Total amount of cash/ Other Items seized
by Flying Squad
2 Total amount of cash/ Other Items seized
by Other Police authority
3 Total of number of complaints of cash/
Other Items, received
4 Total of number of complaints, verified
5 Total of number of complaints, pending

6 Total number of FIRs filed up to the end

of the day

Signature
Name & Designation of the Officer in Charge of
Flying Squad / Nodal Officer of State Police HQ
Note:
1. The Officer in charge of the Flying Squad will submit the report for each Flying Squad in this format to the
DEO with copy to RO, SP, General Observer and Expenditure Observer.
2. The SP will send the report to the Nodal Officer in State Headquarter after compiling the data for the entire
district.
3. The Nodal Officer of State Police HQ will compile the data for the whole state and send the report to
Commission with copy to CEO of the State.

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 Annexure-B

Daily Activity Report by Flying Squad on MCC related Complaints on the date…………..

Reference No. ………

Name of the Sub-Division …………..
Name and Designation of the Magistrate…………………
State……………… Name of the Police Officer……………………………

1 2 3 4 5 6

S.No. Name of Name of Party Complaint Party Brief Action Taken

constituency/ Complainant Affiliation, against Affiliation, Description of Report
if any (Name) if any MCC violation
district issue

Signature
Name & Designation of the Officer in Charge of
Flying Squad / Nodal Officer of State Police HQ
Note:
1. The Officer in charge of the Flying Squad will submit the report for each Flying Squad in this format to the SP
with copy to RO, DEO, SP, General Observer and Expenditure Observer.
2. The SP will send the report to the Nodal Officer in State Headquarter after compiling the data for the entire
district.
3. The Nodal Officer of State Police HQ will compile the data for the whole state and send the report to
Commission with copy to CEO of the State.
Annexure
-C

Daily Activity Report by Static Surveillance Teams on seizure of Cash/ Other items related
Complaints on the date…………..
Place of Check Post…………. Name and Designation of the

Magistrate…………………… District…………………............ State………… Name and Designation of

the Police Officer ……………

1 2 3 4 5 6 7 8

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 S.No. Number & Name and Cash/ FIR Name of Name & Remarks
name of Address of Other filed candidate or designation
Constituency/ Persons Items party having of Authority
district searched at links to whom
the Check Post cash, goods
seized goods
are handed
over after
seizure

Description Figure on Progressiv

date of e figure
report including
the date

A. Total amount of cash Seized by SST

B. Total amount of Other items seized by SST

C. No. of FIRs lodged

Signature
Name & Designation of the Officer in Charge of
Static Surveillance Team/ Nodal Officer of State Police HQ
Note:

1. The Officer in charge of the SST will submit the report for each Static Surveillance Team in this format to the DEO with copy
to RO, SP, General Observer and Expenditure Observer and Police Observer.
2. The SP will send the report to the Nodal Officer in State Headquarter after compiling the data for the entire district.
3. The Nodal Officer of State Police HQ will compile the data for the whole state and send the report to Commission with copy to
CEO of the State/UT

260
 Annexure-74

ELECTION COMMISSION OF INDIA

NirvachanSadan, AshokaRoad, New Delhi-110001
File No. 76/Instructions/ EEPS/2013/Vol-I Dated: 14thMarch, 2013

Order
Whereas, the Superintendence, direction and control of all elections to Parliament
and the Legislature of every State is vested in the Election Commission under
Article 324 of the Constitution; and

Whereas, reports are received that the candidates are spending excessive amountin
election campaign, which disturbs the level playing field and are not showing
correct expenses in the day today accounts of their election expenses;
Now, therefore, the Election Commission of India hereby issues the following order
for maintaining the purity of election process:

(i) If the Returning Officer or any officer authorised, is in receipt of information during
election process that any candidate has incurred or authorized certain expenditure
and has not shown either a part or whole of it in his day to day accounts of election
expenditure, maintained by him under section 77(1) of the Representation of People
Act,1951 or has not produced the said accounts for inspection on the scheduled date
before the authorised officer or Expenditure Observer, then the Returning Officer
shall issue a notice alongwith the evidence thereof to the candidate preferably
within 24 hours of the date of receipt of information or inspection of accounts
mentioning the details of expenses, which are not shown truly or correctly in day-
to-day account or informing him that he failed to produce his account as the case
may be. However, in case of suspected Paid News items, where notice is
issued or is being issued by the Returning Officer as per the recommendation of the
Media certifying and Monitoring Committee (MCMC), such items shall not be
covered in this notice.

(ii) Such candidate may reply to the notice within 48 hours, explaining the reasons for
omission or default which is brought to his notice. In cases where the candidate
accepts the facts of suppressed expense mentioned in the notice, the same shall be
added to his election expenses.

(iii) Where candidate fails to produce his day to day account for inspection and in spite
of the notice, the failure continues, then FIR is to filed under section 171 (I) of
Indian Penal Code, after 48 hours of service of such notice and the permission for
use of vehicles etc. by the candidate for election campaign shall be withdrawn.

261
 (iv) Where no reply is submitted by the candidate or his election agent within 48 hours
of receipt of the notice, then the suppressed amount mentioned in the notice shall be
treated as final and the same shall be added to the election expenses of such
candidate.

(v) If the candidate or his election agent disputes the suppressed expenditure,
mentioned in the notice, he shall submit the reply mentioning the reasons for
disagreement and the same shall be forwarded to the District Expenditure
Monitoring Committee (DEMC) consisting of the following:

1. Expenditure Observer in charge of the Constituency

2. DEO

3. Dy. DEO/Officer in charge of Expenditure Monitoring of the District.

(vi) The DEMC shall decide the case after examining the evidence mentioned in the
notice and reply of the candidate thereto, preferably within 72 hours from the date
of receipt of the reply from the candidate, whether such suppressed expenditure
shall be added or not to the election expenses account of the candidate.

(vii) After the order by DEMC, the DEO may consider to include such expenses in the
election expenditure account of such candidates while sending the scrutiny report
under Rule 89 of the C.E. Rules, 1961 on election expenditure of the candidate to
the Commission after the election.

(viii) If any item of expenditure authorized/ incurred by the candidate or his agent after
the last date of inspection of his account is not shown correctly in his election
expenses statement submitted within 30 days of declaration of result, as compared
with the expenses recorded in the Shadow Observation Register, a notice shall be
issued and served on the candidate or his agent by DEO preferablywithin 24 hoursof
submission of the account by the DEO. The candidate shall submit his reply to the
DEO within 48 hours of the receipt of such notice explaining his position.

If the candidate does not submit any reply on the suppressed amount of election
expense or submits reply disagreeing with such suppressed amount, the DEO, in
consultation with the Expenditure Observer, shall decide the case after considering
such reply and intimate his decision on the said amount of election expenditure to
the candidate/agent and also mention the same in his scrutiny report submitted to
the Commission. The notice, the reply by the candidate to the notice and decision
of the DEO shall be displayed on the notice Board.

262
(ix) If the candidate does not file his statements of election expenses without any valid
reasons within the stipulated period of 30 days from the day of declaration of result,
then the DEO shall send the report to the Commission mentioning such default with
his recommendation.

The above procedure shall be followed with effect from 1st April, 2013.

By order,
Sd/-
(S.K.Rudola)
Secretary

263
 Annexure-75
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi - 110001

76/EE/2012-PPEMS Dated: 21 st January, 2013

To,
The President/ General Secretary,
(All Political Parties)

Subject: Modification of Proforma for filing “Statement of Election Expenditure” by the

Political parties – to be filed within 75 days of Assembly elections/ 90 days of Lok
Sabha election.
Sir/ Madam,
I am directed to inform that as per the directions of the Hon’ble Supreme Court, in
the case of Common Cause v/s Union of India &Oth.,(MR 1996 SC 3081) the
Election Commission has prescribed a pro-forma vide its letter dated 27.12.2001,
22.03.2004 and 13.01.2009 in which the political parties are required to submit, for
the Commission’s scrutiny, the statement of their election expenditure relating to
each election to Lok Sabha / State Legislative Assembly. The statement, filed by
political parties are put on the website of Commission.
2. I am further directed to inform that a software is being developed by the
Commission to process the relevant information in a more systematic and structured
manner. Therefore, the Commission has modified the said pro-forma which is
enclosed herewith and is also available on its website. The said modified pro-forma
provides for information relating to expenditure at party Central Head Quarters in
Part-A, information at State Unit (s) of the party or by State party (including the
districts/ Local units) in Part-‘B’, the summary of the information in part ‘C’ and
verification in Part-‘D’. The details of expenditure are to be provided in the
schedules as per the pro-forma. The modified pro-forma also bifurcates expenditure
of political parties for General party propaganda and expenditure attributable to
candidates, for better clarity and accountability.
3. The requisite information is sought to enable scrutiny of the expenditure, incurred or
authorized by the parties or the candidates, set up by them vis-à-vis exemptions
claimed by them in terms of explanation (1) to Section 77(1) of the Representation
of the People Act, 1951 in their returns of election expenses, filed under Section 78
of the said Act.

264
 4. I am further directed to inform that all political parties shall file the “Statement of
Election Expenditure” in this modified pro-forma for all elections, to be held after
1st Jan., 2013 in a hard copy and in soft form on a CD.
5. This may be brought to the notice of all concerned and the receipt of this letter may
kindly be acknowledged.

Yours faithfully,

(VARINDER KUMAR)
Secretary
Encl: As Above
Copy to: All CEO’s to bring it to notice of all political parties in the State, DEOs and ROs

265
 STATEMENT OF ELECTION EXPENDITURE OF POLITICAL PARTY IN ELECTIONS TO
LOKSABHA/ASSEMBLY
(fromthedate of announcementof electiontillthe date of completionof election)

1. Name of political party:

2. Election to the LokSabha/ Legislative Assembly of State -----------------------------------------------------------

(mention the name of the state in case of Assembly and strike out which is not relevant)

3. Date of announcement of election: ........................ 4. Date of completion of election --------------------

PartA
5. Details of Election Expenditure incurred/authorized at Party Central Headquarters

a. Opening balance of party funds at Party Central Headquarters Amount

5.1
(on date of announcement of election)

Description Amount

(i) Cash in hand

(ii) Bank balance

(Please mention name of the bank and branch)

Total

5.2 a. Gross receipts of Party Central Headquarters from all sources from the Amount
announcement of election to the date of completion of election

Description Amount

(i) Cash

(ii) Cheque or draft etc.

(iii) In kind (Received complimentary goods or services from any person/entity)

(Please mention details and notional value of such item- goods or services such as
helicopter services etc. received as complimentary from any person /entity)

Total

266
5.3 a. Gross Expenditure incurred/ authorized by Party Central Headquarters for general Party
propaganda from the announcement of election to the date of completion of election ( If more
than one state are involved, then the state wise total expenses incurred by the Party Central Head
Quarters is to be given in Schedule-1)

Description of Gross expenditure by Party Central Headquarters Amount

(i) Cash

(ii) Cheque/ draft etc.

(iii) Expenditure authorized, but remaining outstanding on date of completion of

election

Total

b. Breakup of the above general Party propaganda expenses incurred/

authorized by Party central headquarters

(i) Travel expenses of Star Campaigners as mentioned in explanation 1 of Section

85 of J & K R.P. Act,1957
(Details to be enclosed in format given in Schedule- 2)

(ii) Travel expenses of leaders other than Star campaigners.

(Details to be enclosed in format given in Schedule- 2A)

(iii) Expense on Media advertisement (print and electronic, bulk sms, cable,
website, TV channel etc) on General Party propaganda
(Details to be enclosed in format given in Schedule- 3)

(iv) Expense on Publicity Materials including posters, banners, badges, stickers,

arches, gates, cutouts, hoardings, flags etc for general party propaganda

(Details to be enclosed in format given in Schedule- 4)

(v) Expense on Public meetings /processions/rally etc. for general party

propaganda
(Details to be enclosed in format given in Schedule- 5)

(vi) Any other expense towards General Party propaganda

(Details to be enclosed in format given in Schedule- 6)

Total expense on general party propaganda

267
5.4 a. Gross Expenditure incurred/ authorized by Party Central Head Quarters for the Candidate(s)

(i) Total lump sum payment(s) to Candidate(s) of the party or other candidate(s)
authorized/ incurred by Party Central Head Quarters, either in cash or by
Instruments like- cheque/ DD/PO/RTGS/Fund Transfer etc.

(Details to be enclosed in format given in Schedule- 7)

(ii) Total Expense on Media Advertisement(print and electronic, bulk sms, cable,
website, TV channel etc.) for specific candidate(s) with photo or name or
attributable as election expenses of candidate(s)

(Details to be enclosed in format given in Schedule- 8)

(iii) Total expense on Publicity Materials (like posters, banners, election material
etc) with photo and/or name of the candidate(s)

(Details to be enclosed in format given in Schedule- 9)

(iv)Total Expense (Other than general party propaganda) on Public meetings

/processions etc (barricades /audio etc /hired vehicles for the audience
/supporters) at the rally of Star Campaigners or other leaders with candidate(s)

(Details to be enclosed in format given in Schedule- 10)

(v) Any other expense for candidate(s)

(Details to be enclosed in format given in Schedule- 11)

Total expense on candidate (s)

5.5 Total lump sum amount given by Party Central Headquarters to State Unit(s) of the Party
(including the districts and local units) or other party for election expenses (Please mention
state wise amount). If political party makes payment (s) on more than one occasion then date
wise details are to be mentioned.

Name of State Unit Of Party to which payment Date(s) of Cash , Cheq /

made/ Name of Other Political Party (if any) Payment DD etc no. Amount

2.

3. etc

Total

268
5.6 a. Closing Balance of party funds at Party Central Headquarters on the Amount
completion of election
Description Amount
(i) Cash in hand
(ii) Bank balance
(Please mention name of the bank and branch)
Total

PART –B

6. Details of Election Expenditure incurred/authorized by State Unit of the party or by state party
headquarter including all district level and local units for the State of

I. If political party incurs/ authorizes election expenses in more than one state, the details
for each state is to be given in separate sheet as per this pro- forma,
II. The state political party having headquarters within the state shall submit report in this
pro-forma.

a. Opening balance of State Unit (including district level units and local Amount
6.1 units)
( on the date of announcement of election)
Description Amount
(i) Cash in hand
(ii) Bank Balance
(Please mention name of the bank and branch)
Total
6.2 a. Gross receipts from all sources from the date of announcement of election to the date
of completion of election by state unit including district level units and local units in the
state
Description Amount
(i) Cash
(ii) Cheque or Draft etc.
(iii) In kind (Received complimentary goods or services from any person/entity)
(Please mention notional value of such item- goods or services such as
helicopter services etc. received as complimentary from any person /entity)
Total

269
6.3 a. Gross Expenditure incurred / authorized by State Unit (including district level units
and local units) for General Party propaganda (from the date of announcement of election
to the date of completion of election)

Description of Gross expenditure by State Unit Amou

nt
(i) Cash

(ii) Cheque/ draft etc.

(iii) Expenditure authorized, but remaining outstanding on date of completion of

election

Total

b. Break up of expenditure for general party propaganda incurred by State Unit (including
District level Units and local units)

(i) Travel expenses on Star Campaigners incurred by state unit

(Details to be enclosed in format given in Schedule- 12)

(ii) Travel expense on Other leaders by state unit

(Details to be enclosed in format given in Schedule- 13)

(iii) Expense on Media Advertisement (print and electronic, bulk sms, cable, website and
TV Channel etc.) on General Party propaganda by state unit
(Details to be enclosed in format given in Schedule- 14)

(iv) Expense on Publicity Materials including posters, banners, badges, stickers, arches
gates, cutouts, hoardings, flags etc for general party propaganda by state unit
(Details to be enclosed in format given in Schedule- 15)

(v) Expense on Public meetings/processions/Rally etc. for general party propaganda by

Sate Unit (Details to be enclosed in format given in Schedule- 16)

(vi) Any other expense for General Party propaganda by Sate Unit
(Details to be enclosed in format given in Schedule- 17)

Total

270
6.4 a. Gross Expenditure incurred or authorized by State Unit for Candidate(s) including District
level Units and local units attributable to candidate(s) (other than for general party propaganda)

(i) Total lump sum payment(s) to Candidate(s) of the party or other candidate(s)
authorized/ incurred by State Unit, either in cash or by Instruments like- cheque/
DD/PO/RTGS/Fund Transfer etc.
(Details to be enclosed in format given in Schedule- 18)

(ii)Total Expense on Media Advertisement (print and electronic, bulk sms, cable,
website, TV Channel etc.) for the candidate(s) with photo or name of candidate (s)
by state Unit
(Details to be enclosed in format given in Schedule- 19)

(iii) Total expense on Publicity Materials (like posters, banners, cut-outs, election
materials etc) with photo and/or name of the candidate(s)by state Unit
(Details to be enclosed in format given in Schedule- 20)

(iv)Total Expense by state Unit (Other than general party propaganda) on

barricades /audio etc /hired vehicles for the audience /supporter at the rally of Star
Campaigners with candidate(s)
(Details to be enclosed in format given in Schedule- 21)

(v) Any other expense for the candidate(s) by state Unit

(Details to be enclosed in format given in Schedule- 22)

Total expense on candidate (s)

6.5 Total lump sum amount given by State Unit of the Party (including the districts and local
units) to Other party(s) for election expenses. If political party makes payment (s) on more
than one occasion then date wise details are to be mentioned.

Name of State Unit Of Party to Date (s) of Cash , Cheq / DD etc

which payment made/ Name o f Payment no. Amount
Other Political Party (if any)

2.

3. etc

Total

271
 6.6 a. Closing Balance of State Unit of the Party ( including the districts and local Amount
units) on the completion of election

Description Amount

(i) Cash in hand

(ii) Bank balance

(Please mention name of the bank and branch)

Total

PART-C
7. Summary of all Receipts and expenditure incurred / authorized by the Political Party during
election (from the date of announcement of election till completion of election) as mentioned in tables
in Part –A and B.

A Name of the Party

B Date(s) of Poll

C Election to:
(mention the State names and Assembly / Lok Sabha Constituency )

D Opening Balance ( for Party central Head Quarter and state/Dist./Local level units all included)

Description Amount

I. Cash in hand [5.1.a.(i)+6.1.a.(i) of all election related states]

II. Cash in bank [5.1.a.(ii)+6.1.a.(ii) of all election related states]

E Gross receipts from date of announcement of election to the date of completion of election
(both at Party central Head Quarter and state/Dist./Local level units)

Description Amount

I. Cash [5.2.a.(i) + 6.2.a.(i) of all states]

II. Cheque or Draft [5.2.a.(ii) + 6.2.a.(ii) of all states]

III. In kind (or complementary receipts) [5.2.a.(iii) + 6.2.a.(iii) of all election

related states]

IV. Total receipt(s)

272
F Gross Expenditure incurred/ authorized for general Party propaganda from the date of
announcement of election to the date of completion of election (both at central Head Quarter and
state/Dist./Local level units)

Description Amount

I. Cash or Cheque/DD etc. [5.3.a.(i) +6.3.a.(i) of all election related states]

II. Cheque or Draft [5.3.a.(ii) +6.3.a.(ii) of all election related states]

III. Expenditure authorized, but remaining outstanding on date of completion

of election [5.3.a.(iii) +6.3.a.(iii) of all election related states]

IV. Total Expenditure on general party propaganda

G Gross Expenditure by Political Party incurred/ authorized for the Candidate(s) other than general
party propaganda (both at central Head Quarter and state/Dist./Local level units)

Description Amount

I. Cash or Cheque / DD etc. payment to candidate(s) [5.4.a.(i) +6.4.a.(i)]

II. In kind-
a. Media payments [5.4.a.(ii)+6.4.a.(ii) of all election related states]

b. Publicity materials [5.4.a.(iii)+6.4(iii) of all election related states]

c. Public meetings, processions etc.,[5.4.a.(iv) +6.4.a.(iv) of all election related

states]

d. Any other expenses [5.4.a.(v) + 6.4.a.(v) of all election related states]

IV. Total Expenditure on candidate(s)

H Gross Total Expenditure for general party propaganda and for candidate(s)
[Total of F (IV) + G (IV) above of this table]

I Closing Balance (both at Party central Head Quarter and state/Dist./Local level units)

Description Amount

a. Cash in hand [5.6.a.(i)+ 6.6.a.(i) of election related states]

b. Bank balance [5.6.a.(ii)+ 6.6.a.(ii) of election related states]

c. Total Closing Balance

273
 PART-D

Verification

I, Shri/Smt do hereby verify and declare that the account of election

expenditure as furnished in the statement of election expenditure (Part A, B, C) includes all items of

election expenditure incurred/authorized by the political party { Party Central Headquarters / State Unit

(including District level & Local Units)}* in connection with the general elections/ Bye elections to the

Loksabha/ ........................ State Assembly and nothing has been concealed or withheld/suppressed

there from, and

That the said statements of election expenditure, are true and correct account to the best of my

knowledge and belief and no material fact has been concealed.

Date Signature and Seal of Treasurer Or Authorized Person

Counter signed by

Signature of the Party President/

General Secretary

Certified by the Auditor

Signature and Seal of the Auditor

*Strike out whichever not applicable

274
 Expenses by Party Central Headquarters

Schedule-1

State wise break up of Gross Expenditure authorized/ incurred by Party Central Head Quarters for
general Party propaganda from the date of announcement of election to the date of completion of
election

S. Name of the State Cash Cheque etc. Expenditure authorized, but Total
No. remaining outstanding on
date of completion of poll

Total

Schedule-2

Travel expenses of Star Campaigner(s) authorized/ incurred by Party Central Head Quarters

S. State and venue Date of the Name of the star Mode of Travel Name of the Total
No. meeting campaigner (Taxi, Helicopter, payee in case of Amount
Aircraft etc.) (including
Helicopter or
outstanding
Aircraft
amt.)

Total

275
Schedule-2A

Travel expenses of Other leader(s) incurred/Authorized by Party Central Head Quarters ( including
expenses after announcement and before nomination)

S. State and venue, Date of the Name of the Mode of Travel Name of the Total
No. meeting leader (Taxi, Helicopter, payee in case of Amount
Aircraft etc.) (including
Helicopter or
outstanding
Aircraft
amt.)

Total

Schedule-3

Expense(s) on Media Advertisement (print and electronic, bulk sms, cable, website and TV Channel etc. )
on General Party propaganda authorized/ incurred by Party Central Head Quarters

S. State Name of the Name of media Date/s (of Total Amount

No. payee (print/electronic/ print/telecast (including outstanding
amt.)
sms.cable tv etc /sms

Total

276
Schedule- 4

Expense(s) on Publicity Materials including posters, banners, badges, stickers, arches, gates, cutouts,
hoardings, flags etc for general party propaganda authorized/ incurred by Party Central Head Quarters

S. State No. and Name of the Details of the items Total Amount (including
No. Assembly/ outstanding amt.)
Parl. Constituency

Total

Schedule- 5

Expense(s) on Public meetings /procession/Rally ( like dias / audio/ barricade/ vehicles etc.) authorized/
incurred by Party Central Head Quarters

S. State and Venue Date of the Details of items Total Amount (including
No. meeting/procession/Rally outstanding amt.)

Total

277
Schedule- 6

Any other expense(s) for General Party propaganda authorized/ incurred by Party Central Head Quarters

S. State Purpose Date Details of items Total Amount (including

No. outstanding amt.)

Total

Schedule- 7

Total lump sum payment (s) to Candidate(s) of the party or other candidate(s) if, any authorized/ incurred
by Party Central Head Quarters, either in cash or by Instruments like- cheque/ DD/PO/RTGS/Fund
Transfer etc. If political party makes payment (s) to candidate(s) on more than one occasion then date
wise details are to be mentioned.

S. Name of the State / Name of Candidate Date(s) of Cash Cheq / DD Total Amount
No. payment Amount no. etc. and paid
No. and Name of the and name of Party
Date
Assembly/Parl.
Constituency

Total

278
Schedule- 8

Total Expense on Media Advertisement (print and electronic, bulk sms, cable, website, TV Channel etc.)
for specific candidate(s) with photo or name of candidate or attributable to any candidate(s) authorized/
incurred by Party Central Head Quarters

S. State Name of the Name of media Date/s (of Total Amount

No. candidate (print/electronic/sms/ print/telecast (including outstanding
amt.)
cable tv etc /sms

Total

Schedule -9

Total expense on Publicity Materials (like posters, banners, election materials etc) with photo and/or nam
of the candidate(s) or attributable to candidate(s) and authorized/ incurred by Party Central Head Quarters

S. State Name of the No. and Name of the Details of the item Total
No. Candidate Assembly/Parl. Amount
Constituency (including
outstanding
amtount)

Total

279
Schedule- 10

Total Expense (Other than general party propaganda) authorized/ incurred by Party Central Head
Quarters on Public meetings /processions etc (barricades /audio etc /hired vehicles for the audience
/supporters at the rally of Star Campaigners or other leaders with candidate(s)

S. State and Name(s) of the Star Name of the Date and venue of the Items of Total
No venue campaigner(s) Candidate(s) meeting expenditure Amount
attending the (including
outstanding
Meeting
amt.)

Total

Schedule- 11

Any other expense(s) for the candidate(s) authorized/ incurred by Party Central Head Quarters

S. State No. and Name of the Name of Details of the items Total Amount (including
No. Assembly/Parl the outstanding amt.)
Constituency Candidate

Total

280
 State Wise Details of Election Expenses
Name of the State ............................................

Schedule-12

Travel expenses of Star Campaigner(s) authorized/ incurred by State/ Distt./ Local Units

S. Venue Date of the meeting Name(s) of the star Mode of Travel Name of the Total Amount
No. campaigner(s) (Taxi, payee in case (including
Helicopter, of outstanding
Aircraft etc.) Helicopter or amt.)
Aircraft

Total

Schedule-13

Travel expenses of other leader(s) authorized/ incurred by State/ Distt./ Local Units ( including expenses
after announcement and before nomination)

S. Venue Date of the meeting Name of the Mode of Travel Name of the Total Amount
No. (Taxi, payee in case (including
leader(s)
Helicopter, of outstanding
Aircraft etc.) Helicopter or amt.)
Aircraft

Total

281
Schedule-14

Expense(s) on Media Advertisement (print and electronic, bulk sms, cable, website and TV Channel etc. )
on General Party propaganda authorized/ incurred by State/ Distt./ Local Units

S. State Name of the payee Name of media Date/s (of Total Amount
No. (print/electronic/sms, cable print/telecast/sms (including
tv, website, TV Channel etc etc.) outstanding
amt.)

Total

Schedule- 15

Expense(s) on Publicity Materials including posters, banners, badges, stickers, arches, gates, cutouts,
hoardings, flags etc for general party propaganda authorized/ incurred by State/ Distt./ Local Units

S. State No. and Name of the Assembly/Parl. Details of the items Total Amount (including
No. Constituency outstanding amt.)

Total

Schedule- 16

Expense(s) on Public meetings /procession/Rally ( like dais / audio/ barricade/ vehicles etc.) authorized/
incurred by State/ Distt./ Local Units

S. State and Venue Date of the Details of items Total Amount

No. meeting/procession/Rally (including outstanding
amt.)

Total

282
Schedule- 17

Any other expense(s) for General Party propaganda authorized/ incurred by State/ Distt./ Local Units

S. State Purpose/Details of the items Date of expenditure Total Amount (including

No. outstanding amt.)

Total

Schedule- 18

Total lump sum payment (s) to Candidate(s) of the party or other candidate(s) if, any authorized/ incurred
by State/ Distt./ Local Units, either in cash or by Instruments like- cheque/ DD/PO/RTGS/Fund Transfer
etc. If State/ Distt./ Local Units makes payment (s) to candidate(s) on more than one occasion then date
wise details are to be mentioned.

S. Name of the State / No. and Name of Candidate Date(s) of Cash Cheq / DD Total amount
No. Name of the Assembly/ and name of Party payment Amount no. etc. and paid
Parl. Constituency Date

Total

Schedule- 19

Total Expense on Media Advertisement (print and electronic, bulk sms, cable, website, TV Channel etc.)
authorized/ incurred by State/ Distt./ Local Units for specific candidate(s) with photo or name of
candidate(s) or attributable to any candidate(s)

S. State Name of the Name of media (print/electronic/ Date/s (of Total Amount
No. candidate sms/ cable tv, etc print/telecast/sms (including
etc. outstanding amt.)

Total

283
Schedule -20

Total expense on Publicity Materials (like posters, banners, election materials etc) with photo and/or
name of the candidates or attributable to candidate(s) authorized/ incurred by State/ Distt./ Local Units

S. State No. and Name of the Name of Candidate Details of the items Total Amount
No. Assembly/Parl. Constituency (including
outstanding
amt.)

Total

Schedule- 21

Total Expense incurred/authorized for the candidate(s) by State/ Distt./ Local Units (Other than genera
party propaganda) on Public meetings /processions etc., (barricades /audio etc., /hired vehicles for th
audience /supporters at the rally of Star Campaigners or other leaders

S. State and venue Date Name(s) of the Star Name of Details of items Total Amount
No campaigner(s) Candidate(s) (including
outstanding
amt.)

Total

Schedule- 22

Any other expense(s) for the candidate (s) authorized/ incurred by State/ Distt./ Local Units

S. State No. and Name of the Name of the Details of the items Total Amount (including
No. Assembly/Parl. Candidate(s) outstanding amt.)
Constituency

Total

284
 Annexure - 76
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi-110001
No. 3/4/2012/SDR Dated: 24 August, 2012
To
Chief Electoral officers
of all State and Union Territories
Sub:- Affidavit to be filed by the candidates with their nomination paper modification of
format - regarding.

Sir/Madam,

The candidates at elections to the Parliament and the State Legislatures hitherto were
required to file two affidavits: one, in Form -26 appended to Conduct of Elections Rules 1961
and the other, in the Form prescribed by the Commission, vide its Order No. 3/ER/2003 dated
27.03.2003, as subsequently modified by the letter of even number dated 25.02.2011. In the
affidavits, the candidates are required to declare information about their criminal background,
if any, assets, liabilities and educational qualifications.
2. On a proposal moved by the Commission for amalgamating the two affidavits into one
format, the Govt. has amended Form 26 so as to include in it all the information that was
sought in the two separate affidavits. The Ministry of Law and Justice have notified the revised
format of Form 26 in the Gazette of India on 01.08.2012. A copy of the said notification dated
1st August, 2012 is enclosed herewith.

3. In view of the amendment to Form-26, all candidates shall, hereafter, file only
one affidavit in the revised Form 26 notified on 01.08.2012(at elections to the Parliament and
State Legislatures). The requirements to be followed while filing the affidavit have been
mentioned in the notes given at the end of the format. Further, as already directed in the
Commission’s letter No. 3/ER/2011/SDR, dated 1 st September, 2011, the affidavit should be on
stamp paper of such denomination as prescribed under the State Act on the subject.

4. The Commission has directed that the revised format of the affidavit should be brought to
the notice of the Returning Officers for all elections conducted by the Commission, including
elections to Rajya Sabha and Legislative Councils ( in the States having Legislative Council)
with instructions to ensure that this is brought to the notice of all concerned. You may kindly
ensure that all the Returning Officers, including Returning Officers for elections to Council of
States and Legislative Councils, receive a copy of this letter along with the notification of
285
amended Form-26 and acknowledgement of receipt be obtained from every Returning Officer
in the State. A consolidated certificate that all the Returning Officers have received the
instructions may be forwarded to the Commission within one month of receipt of this letter,

5. You are also requested to furnish a copy of this letter along with copy of the enclosed
notification to every political party (including registered unrecognized parties) having
headquarters in your State/UT, including the State Units of recognized National and State
political parties.

Yours faithfully,

(Ashish Chakraborty)
Secretary

286
 Form 2D
(See rule 4)
Please affix your
recent passport
size photograph
here

Affidavit to be filed by the candidate along with nomination paper before the Returning
Officer for election to………………..(name of the House)
from……………………………Constituency (Name of the Constituency)

PART A
I …………………………., **son/daughter/wife
of………………………………………………………. Aged…………years, resident
of……………………………(mention full postal address), a candidate at the above election, do
hereby solemnly affirm and state on oath as under:-

(1) I am a candidate set up by------------------------------(**name of the political party ) / **am

contesting as an Independent candidate.

(**strike out whichever is not applicable)

(2) My name is enrolled in…………………………………………(Name of the Constituency and

the state), at Serial No……….in Part No……

(3) My contact telephone number(s) is/are………………………………………and my e-mail id

(if any) is……………………………………………………….and my social media accounts
(if any) are ……………………….

(4) Details of Permanent Account Number (PAN) and status of filing of Income tax return :
Sl. No. Names PAN The financial year for Total income
which the last shown in Income
Income-tax return Tax Return(in
has been filed Rupees)

1. Self
2. Spouse-
3. Dependent 1
4. Dependent 2

287
 5. Dependent 3 ………
(5) I am/am not accused of any offence(s) punishable with imprisonment for two years or more in
a pending case(s) in which a charge(s) has/have been framed by the court(s) of competent
jurisdiction.

If the deponent is accused of any such offence(s) he shall furnish the following information:-

(i) The following case(s) is/ are pending against me in which charges have been framed by the
court for an offence punishable with imprisonment for two years or more:-
(a) Case/First Information Report No./Nos.
together with complete details of concerned
Police Station/District/State.

(b) Section(s) of the concerned Act(s) and short

description of the offence(s) for which
charged
(c) Name of the Court, Case No. and date of
order taking cognizance:
(d) Court(s) which framed the charge(s)

(e) Date(s) on which the charge(s) was/were

framed
(f) Whether all or any of the proceeding(s) have
been stayed by any Court(s) of competent
jurisdiction

(ii) The following case(s) is /are pending against me in which cognizance has been taken by the
court [other than the cases mentioned in item (i) above]:-
(a) Name of the Court, Case No. and date of
order taking cognizance:

(b) The details of cases where the court has

taken cognizance, section(s) of the Act(s)
and description of the offences(s) for which
cognizance taken

(c) Details of Appeal(s)/Application(s) for

revision (if any) filed against the above
order(s)

(6) I have been/have not been convicted of an offence(s) {other than any offence(s) referred to in
sub-section (1) or sub-section (2), or covered in sub-section (3), of section 24 of the Jammu and
Kashmir Representation of the People Act, 1957 (IV of 1957)} and sentenced to imprisonment for
one year or more.

288
If the deponent is convicted and punished as aforesaid, he shall furnish the following information:

In the following cases, I have been convicted and sentenced to imprisonment by a court of law:

(a) The details of cases, Section(s) of the concerned Act(s) and

description of the offence(s) for which convicted

(b) Name of the Court(s), Case No. and date(s) of order(s)

(c) Punishment imposed

(d) Whether any appeal was/has been filed against the

conviction order. If so, details and the present status of the
appeal:

(7) That I give herein below the details of the assets (movable and immovable
etc.) of myself, my spouse and all dependents:
A. Details of movable assets :

Note: 1. Assets in joint name indicating the extent of joint ownership will also have to be
given.

Note: 2. In case of deposit/Investment, the details including Serial Number, Amount,

date of deposit, the scheme, Name of Bank/ Institution and Branch are to be
given.
Note: 3. Value of Bonds/Share Debentures as per the current market value in Stock
Exchange in respect of listed companies and as per books in case of non-
listed companies should be given.
Note: 4. Dependent here has the same meaning as assigned in Explanation (v) under section
75A of the Representation of the People Act, 1951.
Note: 5. Details including amount is to be given separately in respect of each investment

S. Description Self Spouse Dependent-1 Depende Depende

No. nt-2 nt-3

(i) Cash in hand

289
 (ii) Details of deposit in Bank
accounts (FDRs, Term Deposits
and all other types of deposits
including saving accounts),
Deposits with Financial
Institutions, Non-Banking
Financial Companies and
Cooperative societies and the
amount in each such deposit

(iii) Details of investment in

Bonds, debentures/shares
and units in
companies/Mutual funds
and others and the amount.

(iv) Details of investment in NSS,

Postal Saving, Insurance
policies and investment in any
Financial instruments in Post
office or Insurance Company
and the amount
(v) Personal loans/advance
given to any person or entity
including firm, company,
Trust etc. and other
receivables from debtors and
the amount.
(vi) Motor vehicles/Aircrafts/
Yachts/Ships (Details of
Make, registration number.
etc, year of purchase and
amount )
(vii) Jewelry, bullion and valuable
thing(s) (give details of weight
and value)

(viii) Any other assets such as value of

claims/interest
(ix) Gross Total value

B. Details of Immovable assets:

290
 Note: 1. Properties in joint ownership indicating the extent of joint ownership will also have to
be indicated
Note: 2 . Each land or building or apartment should be mentioned separately in this format

S. Description Self Spouse Dependent-1 Dependent-2 Dependent-3

No
(i) Agricultural Land
Location(s) Survey
number(s)

Area (Total
measurement in
acres)
Whether inherited property
(Yes or No)
Date of purchase in case of
self - acquired property
Cost of Land (in case of
purchase) at the
time of
purchase
Any Investment on the
land by way of
development, construction
etc.
Approximate Current
market value
(ii) Non-Agricultural Land
Location(s) Survey
Number(s)

Area (Total measurement

in sq. ft.)
Whether inherited property
(Yes or No)
Date of purchase in case of
self - acquired property

Cost of Land (in case of

purchase) at the time of
purchase

291
 Any Investment on the land
by
way of development,
construction etc.
Approximate current
market value

(iii) Commercial Buildings

(including apartments)
-Location(s)

-Survey number(s)
Area (Total measurement
in sq. ft.)
Built-up Area (total
measurement if sq.ft.)
Whether inherited property
(Yes or NO)
Date of purchase in case of
self - acquired property
Cost of property (in case of
purchase) at the time of
purchase

Any Investment on the

property by way of
development, construction
etc.
Approximate Current
market value
(iv) Residential Buildings
(including apartments,)-
Location (s)-

Survey number(s)
Area (Total measurement
in sq. ft)
Built up Area (Total
measurement in sq. ft.)
Whether inherited property
(Yes or No)
Date of purchase in case of
self – acquired property
Cost of property (in case of
purchase) at the
time of purchase

292
 Any Investment on the
land by way of
development,
construction etc.
Approximate Current
market value

(v) Others (such as interest in

property)
(vi) Total of Current Market
Value of (i) to (v) above
(8) I give herein below the details of liabilities/dues to public financial institutions and government:-

(Note: Please give separate details of name of Bank , institution, entity or individual and amount for
each item)

S. Description Self Spouse(s) Dependent-1 Dependent-2 Dependent-3

No.
(i) Loan or dues to
Bank/Financial
Institution(s)
Name of the Bank
or Financial
Institution, Amount
outstanding Nature
of loan
Loan or dues to any
other individuals/
entity other than
mentioned above.
Name(s), Amount
outstanding, Nature of
Loan
Any other liability

Grand total of liabilities

(ii) Government Dues:
Dues to departments
dealing with government
accommodation
Dues to department dealing
with supply of water

Dues to department
dealing with supply
of electricity

293
 Dues to department
dealing with supply of
telephones/mobiles
Dues to department
dealing with government
transport (including
aircrafts and helicopters)
Income Tax Dues
Wealth Tax Dues
Service Tax Dues
Municipal /Property Tax
Dues
Sales Tax Dues
Any other dues
Grand total of all
(iii) Government dues

Whether any other

(iv) liabilities are in dispute,
if so, mention the
amount involved and the
authority before which it
is pending.

(9) Details of profession or occupation:

(a) Self………………………………………………
(b) Spouse ………………………………………….

(10) My educational qualification is as under:

…………………………………………………………………………

(Give details of highest School / University education mentioning the full form of the
certificate/ diploma/ degree course, name of the School /College/ University and the
year in which the course was completed.)

PART - B

(11). ABSTRACT OF THE DETAILS GIVEN IN (1) TO (10) OF PART - A:

1. Name of the candidate Sh./Smt./Kum.

294
2. Full postal address
3. Number and Name of the constituency and
state
4. Name of the Political Party which set up the
candidate (otherwise write ‘Independent’)
5. (i) Total number of pending cases where
charges have been framed by the Court for
offences punishable with imprisonment for
two years or more
(ii) Total number of pending cases where the
court(s) have taken cognizance [other than the
cases mentioned in item (i) above]
6. Total Number of cases in which convicted
and sentenced to imprisonment for one year
or more [except for offences referred to in
sub-sections (1), (2) or (3) of section 24 of
J&K Representation of the People Act, 1957]
7. PAN of Year for which last Total Income
Shown
Income Tax Return filed
(a) Candidate
(b) Spouse:
(c) Dependents
8. Details of Assets and Liabilities in rupees
Description Self Spouse Dependent-1 Dependent-2 Dependent-3
A. Moveable Assets
(Total value)
B. Immovable Assets

I Purchase Price
of self-acquired
immovable
property
II Development/co
nstruction cost
of immovable
property after
purchase (if
applicable)
III Approximate
Current Market
Price of -
a) Self-acquired
assets (Total Value)
(b) Inherited assets
(Total Value)
9. Liabilities
(i) Government dues
(Total)

295
 (ii) Loans from Bank,
Financial
Institutions and
others (Total)
10. Liabilities that are under dispute
(i) Government dues
(Total)

(ii) Loans from Bank,

Financial
Institutions and
others (Total)
11. Highest educational qualification:

(Give details of highest School / University education mentioning the full form of the certificate/
diploma/ degree course, Name of the School /College/ University and the year in which the
course was completed.)

VERIFICATION

I, the deponent, above named, do hereby verify and declare that the contents of this
affidavit are true and correct to the best of my knowledge and belief and no part of it is false and
nothing material has been concealed therefrom. I further declare that :

(a) there is no case of conviction or pending case against me other than those mentioned in
items 5 and 6 of Part A and B above;

(b) I, my spouse, or my dependents do not have any asset or liability, other than those
mentioned in items 7 and 8 of Part A and items 8, 9 and 10 of Part B above.

Verified at…………………. …..this the……………………………day

of……………………………….

DEPONENT

Note: 1. Affidavit should be filed latest by 3.00 PM on the last day of filing nominations.

Note: 2. Affidavit should be sworn before an Oath Commissioner or Magistrate of the First Class
or before a Notary Public.
Note: 3. All columns should be filled up and no column to be left blank. If there is no information
to furnish in respect of any item, either “Nil” or “Not applicable”, as the case may be,
should be mentioned.

Note: 4. The affidavit should be either typed or written legibly and neatly.

296
Note 5: The “details of Bank accounts, assets and liabilities” to be furnished in the affidavit should
invariably include “the details of all deposit/investments in Foreign Banks and any other5
body/institution abroad, and details of all assets and liabilities in Foreign Countries”.

Note 6: In pursuance of the judgment dated 13.09.2013 of the Hon’ble Supreme Court in WP(C)
No. 121 of 2008-Resurgence India Vs Election Commission of India and other, regarding the filing
of incomplete affidavit of candidates, the candidates are required to fill up all columns therein. No
column can be left blank. At the time of filing of affidavit, RO has to check whether all columns of
the affidavit filed with the nomination paper are filled up. If not, the RO shall give a reminder to
the candidate to furnish information against blank columns. The Hon’ble Court has held that if
there is no information to be furnished against any item, appropriate remarks such as ‘Nil’ or ‘Not
Applicable’ or ‘Not Known’ as may be applicable shall be indicated in such column. They should
not leave any column blank. If a candidate fails to fill the blanks even after reminder, the
nomination paper will be liable to be rejected by the RO at the time of scrutiny of nomination
papers.

Note : In para 3 of the affidavit, the information should be furnished as follows:-

“My contact telephone no. (s) is/are…………………………………………………………,

my e-mail id (if any) is ……………………………………………………………………….,

and my social media accounts (if any) are ………………………………………………”

297
 Annexure 77

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001

No.464/INST/2011/EEPS Dated: 28th March 2011

To
The Chief Electoral Officers of
1.Assam, Dispur
2.West Bengal, Kolkata
3.Kerala, Thiruvananthapuram
4.Tamil Nadu, Chennai
5.Puducherry, Puducherry

Subject: General Election to Legislative Assembly, 2011-Vehicle permit for district office bearers
of recognized political party regarding.
Sir,
With reference to the subject cited and in partial modification of the Commission’s
instruction of even no. dated 23rd March, 2011, I am directed to state that the Commission has
reviewed the matter and has now decided that if any political party applies for permission for
vehicles to be used by their district level office bearers/ leaders(other than the star campaigner) for
their visit to multiple ACs within the district for electioneering purposes, necessary permission
should be given by the DEO of the district concerned. In such cases, the permit shall be in the
name of the person while also mentioning the registration no. of the vehicle. The expenditure on
this vehicle shall be incurred by the political party and not by the candidates. This permit should
not be used for travel in other districts.
I am to further state that the Commission has directed that for a particular district only one
permit may be issued for a recognized party whether national or state.
It is further stated that the permit should be issued indicating the name of the political
leader, the No. of vehicle and also the period for which issued. The permit may be issued on a
paper of a color different from those used for issuing permits to candidates and star campaigners,
so that it can be easily recognized. An attested copy of the permit shall be prominently displayed
on wind screen of the vehicle and original be kept by the person for checking by police or any
other authorities. The surveillance teams should also be informed in the matter.
Yours faithfully,
Sd/-

(SUMIT MUKHERJEE)
UNDER SECRETARY

298
 Annexure 78

By special Messenger/Registered Post

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001

No. 76/Instructions/2010/371-465 Dated: 20th October 2010

To

The President/General Secretary,

All Recognized National and State Political Parties

Subject: Measures taken by Election Commission to curb use of money power during
elections regarding.

Sir/Madam,

Instances are reported to Commission and also in Media that cash, liquor and several utility
items are being used in a clandestine manner during the process of elections for bringing influence
on the voters. Such distribution of cash, liquor or any other item for gratification of the voters is
bribery and is punishable under Indian Penal Code. It is also corrupt practice under RP Act, 1951.

2. During the Commission’s meeting with all political parties, held on 4th October 2010 the
use of money power during elections was discussed and the Commission’s instructions to monitor
election expenditure during general election to the Legislative Assembly of Bihar were welcomed
by all the parties. (Copies of Commission’s instructions are available on the website:
www.eci.nic.in.)

2. To curb the incidence of such offences the Commission has issued instructions to the Law
Enforcement Agencies to form flying squads to keep watch over distribution of cash, liquor
and other items in the constituencies during the election process and seize the said items. The
services of Investigation Directorate of Income Tax Department have also been requisitioned
to keep vigil over movement of cash through Airports, major Railway Stations, Hotels, Farm
Houses, Financial Brokers and Hawala Agents. The Commission has also advised the
candidates to open separate bank accounts for their election expenses and to make all election
expenses through the said bank accounts.

4. It is needless to point out that any fund provided by the party to its candidates for election
purpose are required to be reflected in the day to day accounts of election expenditure of the
candidate and the parties are also required to maintain and lodge the accounts before the

299
Commission after the election is over.

5. In order to maintain the purity of elections and in particular to bring transparency in the
process of elections it is advised that political parties avoid transactions in cash and should instruct
their office bearers, officials, agents and candidates not to carry huge cash during the on-going
process of elections.

6. Kindly acknowledge receipt.

Yours faithfully,

Sd/-

( Anuj Jaipuriar )

Secretary
Copy to:

All CEOs with request to bring it to notice of all concerned.

Chairman, Central Board of Direct Taxes, North Block, New Delhi-110001

Director General of Income Tax (Inv), B.C Patel Marg, Patna-800001 for necessary action.

300
 Annexure 79
By Speed Post/E-mail

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi – 110001

No.76/Instructions/2014/EEPS/Vol.XII Dated: 29th August, 2014

To

The Chief Electoral Officer,

Jammu & Kashmir
Srinagar
Sub:- Jammu and Kashmir Legislative Assembly Election – Opening of Separate Bank
Account for election expenditure by the candidate one day before the date notification of
election – Reg.

Sir,

I am directed to state that the superintendence, direction and control of elections to the State

Legislature is vested in the Election Commission of India under section 138 of the Jammu and

Kashmir Constitution. Reports are received that the candidates are spending excessive amount in

election campaign, which disturbs the level playing field and are not showing correct expenses in

the day to day accounts of their election expenses. Therefore, for maintaining the purity of election

process, facilitating maintenance of correct accounts of election expenses by the candidates and

also for their proper monitoring, the Election Commission of India issues the following

instructions:

(i) In order to facilitate monitoring of election expenditure, each intending candidate is

required to open a separate bank account exclusively for the purpose of election expenditure. This

account can be opened any time only for the purpose of election, not later than one day before the

date of notification of election. The account number of this bank account shall be communicated

by the candidate in writing to the Returning Officer ( RO) of the Constituency at the time of filing

of his nomination. Wherever the candidate has not opened the bank account or not intimated the

301
bank account no., the RO shall issue a notice to each such candidate to comply with the

Commission`s instructions.

(ii) The bank account can be opened either in the name of the candidate or in the joint name with

his election agent for the purpose of election expenditure. The said bank account should not be

opened in the joint name with any family member of the candidate or any other person, if he/she is

not the election agent of the candidate.

(iii) The bank account can be opened anywhere in the state. The accounts can also be opened in

any of the banks including the co-operative banks or in the post offices. The existing bank account

of the candidate should not be used for this purpose as it has to be a separate bank account for

election purpose.

(iv) All election expenditure shall be made by the candidate, only from this bank account. All

expenses to be incurred by the candidate on electioneering shall be deposited in this bank account,

irrespective of its source of funding including candidate’s own fund. A self-certified copy of the

statement of this bank account shall be submitted by the candidate to the DEO along with the

statement of the account of election expenditure as required to be filed within a period of 30 days

from the date of declaration of result.

(v) The candidate(s) shall incur his/her election expenses by crossed account payee cheque, or

draft or by RTGS/NEFT from the bank account opened for election purpose. However, if the

amount payable by the candidate(s) to any person/entity, for any item of expenditure, does not

exceed Rs. 20,000/- during the entire process of election, then such expenditure can be incurred in

cash, by withdrawing it from the said bank account.

(vi) The candidate is required to deposit the entire amount received through any source and meant

for election expenses in the said bank account and all his/her election expenses are to be incurred

only from the said account.

302
(vii) The candidate is also required to ensure that neither his/her agents and/or followers nor

he/she himself/herself carries cash exceeding Rs. 50,000/- in the constituency during election

process, as per direction dated 30.11.2012 of Hon’ble Supreme Court in the case of Election

Commission Vs. Bhagyoday Jan Parishad and Ors. (SLP No. CC 20906/2012) (copy enclosed).

(viii) It is hereby clarified that if any election expenses are incurred without routing it through the

said bank account or not by way of cheque or draft or RTGS/NEFT, as mentioned in para (v)

above, it will be treated that the candidate has not maintained the accounts in the manner,

prescribed by the Commission.

(ix) The DEOs shall issue suitable instructions to all the banks or post offices located in their

districts to ensure that they open dedicated counters for election purpose to facilitate prompt

service to the candidates in opening of bank accounts. The banks shall also allow withdrawals and

deposits from the said account on priority basis during the election period.

2. I am directed to request you to bring it to the notice of all candidates, election officials and all

concerned.

Yours faithfully,

Sd/-

(S.K.RUDOLA)
SECRETARY

303
 Annexure 80
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi – 110001.
No. 491/SM/2013/Communication Dated: 25th October 2013
To,
1. Chief Electoral Officers
of all States and Union Territories

2. Presidents/General Secretaries
of All National/State recognized Political Parties.

Sub: Instructions of the Commission with respect to use of Social Media in

Election Campaigning.
Sir,

The Commission’s attention was drawn to use of social media for election campaigning and
also certain violations of the Electoral Law in the social media, which need to be regulated in the
interest of transparency and level playing field in the elections.

Social media refers to the means of interactions among people in which they create, share,
and/or exchange information and ideas in virtual communities and networks. It differentiates
from traditional/industrial media in many aspects such as quality, reach, frequency,
usability, immediacy, and permanence. The prevalence of Web and social media has increased
over the years and there have been demands from the political and social groups to regulate the
social media during elections as other media is regulated.

There are broadly five different types of social media:

a) collaborative projects (for example, Wikipedia)

b) blogs and micro blogs (for example, Twitter)
c) content communities (for example, You Tube)
d) social networking sites (for example, Face book)
e) virtual game-worlds (e.g., Apps)

Legal provisions relating to election campaigning apply to social media in the same
manner in which they apply to any other form of election campaigning using any other media.
Since social media is a relatively new form of media, it appears necessary to clarify to all
concerned by the following instructions:-

A. Information to be given by candidates about their social media accounts.

Candidates are required to file affidavits in Form-26 at the time of filing of nominations.
Detailed instructions and the format in which the affidavits have to be filled were issued vide
the Commission’s letter No. 3/4/2012/SDR dated 24, August, 2012. Para 3 of this Form
requires that email ID of the candidate, if any, should be communicated to the
Commission in this Form. The Commission finds it necessary that authentic social media
304
accounts of candidates should also be informed to the Commission. This information
should be furnished in the said Para 3 as follows:-
“My contact telephone no.(s) is/are…………………., my
email ID (if any) is ………………., and
my social media accounts (if any) are…………………………..”

B. Pre-Certification of Political Advertisements

In pursuance of the Hon’ble Supreme Court of India’s Order in SLP (Civil) N.
6679/2004, dated 13 April,2004, the Commission issued detailed instructions on this subject
vide its order no. 509/75/2004/JS-1/4572 dated 15.04.2004. In this order, it was stated that
every registered/national and State political party and every contesting candidate proposing to
issue advertisements on television channels and/ or on cable network will have to apply to
Election Commission of India/designated officer for pre-certification of all political
advertisements on electronic media before the publication. The order was further
modified and consolidated vide Commission’s order dated 27.08.2012, wherein Media
Certification and Monitoring Committees at district and State levels were given the
responsibilities of pre-certification of such advertisement along with other functions viz
acting against Paid News etc. Since social media websites are also electronic media by
definition, therefore, these instructions of the Commis sion contained in its order
No.509/75/2004/JS-1/4572 dated 15.04.2004 shall also apply mutatis mutandis to
websites including social media websites and shall fall under the purview of pre-
certification. You are, therefore, requested to ensure that no political advertisements are
released to any internet based media/websites, including social media websites, by political
parties/candidates without pre-certification from competent authorities in the same format
and following the same procedures as referred in the aforesaid orders.

C. Expenditure on campaigning through internet including social media websites.

According to Section 77, sub section (1), of Representation of the People Act,1951, every
candidate is required to keep a separate and correct account of all expenditure in connection
with the election incurred or authorized by him or by his election agent between the date on
which he has filed nomination and the date of declaration of the result thereof, both dates
inclusive. The Hon’ble Supreme Court of India had directed in Common Cause Vs. Union of
India in 2005 that political parties should also submit a statement of expenditure of elections to
the ECI and such statements are required to be submitted within 75 days of assembly elections
and 90 days of Lok Sabha elections. It is obvious that expenditure on election campaign through
any advertisement in social media is a part of all expenditure in connection with the elections.

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 For the sake of removing any ambiguity, it is hereby directed that candidates and
political parties shall include all expenditure on campaigning, including expenditure on
advertisements on social media, both for maintaining a correct account of expenditure and
for submitting the statement of expenditure. This, among other things, shall include
payments made to internet companies and websites for carrying advertisements and
also campaign related operational expenditure on making of creative development of content,
operational expenditure on salaries and wages paid to the team of workers employed by such
candidates and political parties to maintain their social media accounts, etc.

D. Application of Model Code of Conduct to content on internet including social media.

The Commission has a model code of conduct in place during the elections in respect of
political parties and candidates which remains in force from the date the elections are
announced by the Commission till the completion of elections. It is clarified that the
provisions of model code of conduct and related instructions of the Commission issued from
time to time shall also apply to the content being posted on the internet, including social
media websites, by candidates and political parties.

E. As far as the content posted by persons other than candidates and political parties is
concerned, the Commission is considering the matter in consultation with the Ministry of
Communication and Information Technology on practical

ways to deal with the issue, in so far as they relate to, or can be reasonably connected
with, the election campaigning of political parties and candidates.
These instructions may please be brought to the notice of all concerned including
candidates, political parties, media and election observers for immediate necessary action.

Yours faithfully,

Sd/-

(Rahul Sharma)
(Under Secretary) Tel.
011-23052070
Email: rahulsharma.eci@gmail.com

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 Annexure-81
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi-110001
No.76/Instructions/2014/EEPS/Vol.- IV Dated: 7th March, 2014

To

The Chief Electoral Officers of

All States and U.T s
Subject: Formation of Village Level/Ward Level Awareness Group in Expenditure Sensitive
Pockets – matter reg.

Sir/Madam,
I am directed to inform that Village Level Awareness Group (VAG) and Ward Level
Awareness Group (WAG) in municipal/urban areas shall be formed at polling booth/polling
location of each expenditure sensitive pockets. The expenditure sensitive pockets are to be
identified by the sector officers and police officers, based on past experience, the level of
development and literacy profile and sensitivity of the area for distribution of cash, liquor or items
of bribe.

2. The following factors shall be ensured, while forming VAG or WAG in ESPs.

a. The VAG/WAG shall be formed for each polling booth/polling location in expenditure
sensitive pockets.
b. The members of VAG/WAG can be retired Govt. servants and officers of bank, PSU, or
corporates, eminent journalists, eminent educationist, representatives of civil society
organizations, students, NSS/NCC cadets, ex-servicemen etc.
c. The members of the VAG/WAG shall not be affiliated to any political party or any
candidate, or shall not be themselves candidate or agents of candidates, and their family
members or blood relatives are not candidates or political party leaders or party
functionaries.
d. The VAG/WAG shall have 5-10 members, with at least one or two ladies. The
membership will be purely on voluntary basis. The members of the group shall be
identified by the sector officers and police officers either jointly or separately. Who will
verify their non-political antecedents before forming the group and send a report as per
the format in Annexure – A to the Returning Officer, with a copy to the Complaint
Monitoring Centre, for future correspondence.
e. The Returning Officer, or DEO on receipt of the report from the Sector Officers shall
forward the report in Annexure – B to the CEO and a state level report as to number of
formation of VAG/WAG shall be sent to Commission, within 10 days of announcement
of election.
f. The contact numbers of the committee members shall be given to the complaint
monitoring cell, Flying Squads, Static Surveillance Teams so that in case of any doubt
regarding location they can contact the member in the respective locality.

3.The VAG/WAG shall start functioning immediately after the announcement of elections and will
work till the poll day. The task for this committee will be as under:

a)To spread the message of ethical voting among voters and to abstain from any
inducement like cash, gift, liquor or community feast organized for campaign purpose,
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 during election process, as the receiver is also punishable with one year imprisonment
and fine under Section 171 B of Indian Penal Code.

b)To organize ‘nookad’ meetings/rallies/group discussion against the evil effects of bribe
during elections in their respective areas and the Sector Officers may be present in such
meeting.

c)To popularize anti – bribe advertisements/posters/banners given by the election

officials.

d)To encourage collection of evidence of malpractices and inform the election officials or
to the complaint monitoring cell, any member of the group or any citizen can even upload
photos, videos, audios of malpractices, collected during election process to the control
room through web link.

e) This group shall not directly take any action against any malpractice and it should only
inform the District Complaint Monitoring Centre opened for the purpose.

f)` Identify of members giving information/complaint to District Complaint Monitoring

Cell shall be kept secret, keeping in view their personal security. In case, this VAG/WAG
gives any information, it should be ensured that FS/SST reaches the spot as earliest as
possible and take necessary action and gather corroborative evidences. The action taken
shall be informed to the VAG/WAG, so that they get assurance that action is being taken.

4. The Returning Officer/DEO shall hand over all advertisement material on ethical voting to the
VAG/WAG and shall also interact with the members for their confidence building.

5. Any information given by VAG/WAG shall be marked as V or W in the complaint register and
the Expenditure Observer will examine the action taken by the teams, on such complaints.

6. The CEOs will make arrangement for installing the necessary software to provide the
facility of uploading photos/videos/audios to the website, which will be accessible to the
complaint monitoring cell, R.O, DEO and observers.

7. The list of VAG/WAG with contact numbers should be given by the Returning Officer to
the Awareness Observer, General Observer and Expenditure Observer on their arrival and
during their visit to the area, they will sensitize such team members, about their role in
spreading the awareness.

8. This shall be brought to the notice of all concerned including the sector magistrates and
police I/C Officers.

Yours faithfully,

Sd/-
(S.K. RUDOLA)
SECRETARY

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 ANNEXURE – A

Report of VAG/WAG Membership Details

Sr. No. Name of the PC/AC Polling Booth/Polling Location

Name of VAG/WAG Contact No./ Telephone

members No. /E-mail ID

1.

2.

3.

4.

1.

2.

3.

4.

Sector Officer or Police I/C Officer

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 ANNEXURE – B

Report of VAG/WAG of the Constituency

Sr. No. Name of the PC/AC Total Number of VAG/WAG

Formed

Returning Officer/

District Election Officer

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 Annexure-82

ELCTION COMMISSION OF INDIA

NIRVACHAN SADAN ASHOKA ROAD NEW DELHI –110001

No. 76/Instructions/2014/EEPS Vol.VII Dated: 9th April, 2014

To
The Chief Electoral Officers
of all States/Union Territories

Subject: General Election to the Lok Sabha, 2014-Expenditure on Security cover to

Ministers/Candidates-Instructions regarding.

Ref.: (i) Commission’s letter No. 437/6/96-PLN-III dated 09.04.1996;

(ii) Commission’s letter No. 437/6/2007/PLN.III dated 24.10.2007;
(iii) Commission’s letter No. 464/INST/2009/EPS dated 08.02.2009;
(i) Commission’s letter No. 437/INST/2009/CC&BE dated 25.03.2009.

Sir/Madam,

The Commission has in the past, issued various instructions from time to time regarding the
accounting of the cost which will be incurred on the security to be provided to the Minsters/Star
Campaigners/Candidates, as per their security entitlement.

2.The Commission has received a reference from the CEO, Uttarakhand seeking clarification as to
whether the cost incurred on the security vehicle and guards will be paid by the candidates or by
the State Government. For removing confusion and for convenience of all concerned, the issue
relating to expenditure on security person/security vehicles are hereby collated and reiterated for
observance during the period when the Model Code of Conduct is in force:

(i)Under the directives of the Government of India, the persons provided with ‘Z+’ (Z plus)
security cover are permitted the use of State-owned one bullet proof vehicles for the particular
person. Such persons, whether they are holding office or out of it, and whether they are candidates
or not, shall be permitted the use of the said State-owned bullet proof vehicles during the election
period covered by the Model Code of Conduct. The use of multiple vehicles in the name of stand-
by should not be permitted unless so specifically prescribed by security authorities in any particular
case. The cost of propulsion of such vehicles should be borne by the person concerned when it is
used for non-official purposes during such period.

(ii)In case of the visiting political functionaries, who are ‘star campaigners’ sponsored by political
parties in pursuance of Explanation of the Section 77 of the R. P. Act, 1951, the expenditure in this

311
regard, will be accounted for in the party’s account. If the star campaigner is a candidate, the
propulsion cost of vehicle in the constituency shall be accounted for in his election expenditure
account.

(iii)If the party functionary enjoying the security facility is not a star campaigner, and he
campaigns for the candidate, the cost of propulsion of the security vehicle, used for such campaign
shall be added to the candidate’s account.

(iv) The number of vehicles to accompany the carcade including pilots, escorts etc. will be strictly
in accordance with the instructions laid down by the security authorities and shall not exceed them
under any circumstances. The cost of propulsion of all such pilot/escorts vehicles, whether owned
by Government or hired vehicles, will be met by the State Government. No recovery need by
made also on the cost of the manpower provided.

3.These instructions may be brought to the notice of all concerned.

Yours faithfully,

Sd/-

(S. K. RUDOLA)
SECRETARY

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 Annexure-83

By Camp Bag/e-mail

ELCTION COMMISSION OF INDIA

NIRVACHAN SADAN ASHOKA ROAD NEW DELHI –110001

No. 76/Instructions/2014/EEPS Vol.I Dated: 9th May, 2014

To
The Chief Electoral Officer
All States/UTs
Subject: Travel by the candidate/Star Campaigner after poll and before declaration of result-matter
reg.
Sir,
Instances have been reported that many contesting candidates, including the Star
Campaigners of the political parties, use Aircrafts/Helicopters after the date of poll for official or
non-official purpose and clarifications have been sought regarding accounting of such expenditure
on travel. In the subject matter, I am directed to clarify as under:
(ii) The expenses after the poll and before the declaration of result, which can be said to be in
connection with the election shall only be accounted for by the candidates as per Section 77
of the Representation of the People Act, 1951.

(iii) Therefore, the expenses on travel of a Star Campaigner or a candidate after the date of poll,
which are not connected with election shall not be added to any candidate’s account. If the
Star Campaigner/Candidate visits the constituency, where he or she has contested the
election, the travel expenses within the constituency for overseeing the counting
arrangement before, or on, the date of counting shall be added to his or her account.

(iv) If the political party is bearing travel expenses of a Star Campaigner outside his
constituency after the poll, the said expense shall be shown by the political party in the
accounts submitted to the Commission within 75 days of the completion of assembly
election or 90 days of Lok Sabha election.

2. In this regard, you are hereby requested to inform all the District Election Officers, Expenditure
Observers, Candidates and the Political Parties in the State.

Yours faithfully,

Sd/-

( Avinash Kumar)
Under Secretary

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 Annexure-84
By Speed Post/e-mail
ELCTION COMMISSION OF INDIA
NIRVACHAN SADAN ASHOKA ROAD NEW DELHI –110001
No. 61/Complaints/2014/EEPS Vol.VI Dated: 9th June, 2014

To
The Chief Electoral Officer
of All States/UTs
Subject: General Elections to the Lok Sabha-2014-Accounting of parking charges of
aircraft/helicopter -Regarding
Sir,

The Commission has received queries regarding accounting of parking charges being
reported by the candidates/party during electioneering. In the subject matter, I am directed to
clarify that the parking charges of aircraft/helicopter shall be calculated as under:-

1.In aviation sector, parking charges of aircraft (day/night) are levied on aircraft/helicopter
operators as per rates determined by Airport Authority of India or by Private airport operator at
respective airport. Therefore, the amount for calculation of expenditure of the candidate shall be
charged as per actual amount paid or payable at such airports. At places other than commercial
airport, the parking charges should be as per actual amount paid by the operator or candidate.

2.Therefore, the parking charges at commercial airports should be obtained from the airport
authority of India or the private airport operator for calculation of parking charges of any aircraft.
For parking at other places, the actual charges paid by the operator or candidate for parking of
aircraft shall be taken into account.

3. Any dispute on accounting of expenditure shall be dealt with Commission’s instruction No.
76/Instructions/EEPS/2013/Vol. I, dated 14.03.2013. (enclosed 3 pages)

4. You are requested to bring into the notice of all including the Expenditure Observers deployed
during currently concluded Lok Sabha Election, 2014 & State Legislative Assemblies Election
from Andhra Pradesh, Odisha, Sikkim, Aruncahal Pradesh, 2014 and some other Bye-elections.

Yours faithfully,

Sd/-

( Avinash Kumar)
Under Secretary

314
 Annexure 85
By Camp Bag/E-mail

ELECTION COMMISSION OF INDIA

Nirvachan Sadan, Ashoka Road, New Delhi-110001

No.3/ER/2014/SDR/Vol.I Dated: 19th March, 2014

To

The President/Chairperson/

Convener/General Secretary of

all recognized National & State

Political Parties

Subject: Additional facility for e-filing of affidavit (Form-26) of criminal cases, assets, liabilities
and educational qualifications by candidates – Regarding.
Sir/Madam,

The candidates are required to file an affidavit (in Form 26) along with their nomination papers.
The affidavit is required to be attested before a Notary Public/Oath Commissioner/First Class Magistrate.
While filing of the affidavit, duly attested, is a statutory requirement and has to be complied with, the
Commission has made arrangements for optional e-filing of the affidavits.

2. This facility for e-filing of affidavits can be availed by the candidates, as per guidelines enclosed
herewith (Annexure – A). The candidates willing to avail e-filing facility shall enter the information by
logging into the ECI website through internet. For inconvenience of the candidate in taking print on stamp
paper, the setting is so made as to facilitate printing on stamp paper. The printed copy can be taken on
stamp paper of appropriate denomination and sworn before an Oath Commissioner or Magistrate of the
First Class or before a Notary Public for filing the same before the Returning Officer (R.O.). It may be noted
that the notarized affidavit has to be filed latest by 3: 00 P.M. on the last date for filing nomination.

3. The e-filing facility enables on-line submission of affidavits by the candidates. This facility shall
also provide on-line help in filling up the affidavit correctly and also the facility of getting print of the duly
filled affidavit. Moreover on-line submission will not accept any incomplete application, in respect of
columns which are required to be filled in mandatorily and thereby ensures that no column is left blank
which may lead to rejection of nomination paper.

4. At present, the e-filing can be done in two languages namely English and Hindi.

5. There is no additional cost to the candidate for e-filing of the affidavit. The e-filed affidavit can be
seen by the candidate, even after taking print out. The e-filing also provides the facility to modify the
315
entries, any time before submission of the notarized affidavit before the Returning Officer.

6. The guidelines on e-filing of affidavit may be brought to the notice of all units of your political
party and to the notice of the candidates of the party.

7. Kindly acknowledge receipt of this letter.

Yours faithfully,

Sd/-

(Ashish Chakraborty)

Secretary

316
 Annexure –‘A’

Guidelines for the E-filing of Affidavits (Form-26) by the candidates

STEPS:

Step-1 Register online, by visiting www.eci.nic.in and clicking on “Online submission of candidate
affidavits”.

Step-2 First time user should first register by clicking on “Click to Register”.

a) User should enter valid mobile number and email-id and Proceed
b) User will receive OTP (One Time Password) as sms on mobile number and to specified
email-id.
c) User need to enter the OTP and proceed.
d) Then fill details like state, First name, Last name.
e) Set the Password.
f) Click on “Register” and after successful registration, go to login and fill affidavit.

Step-3 Login with the registered Mobile Number (User Name will be the mobile Number)

Step-4 Specify the Name of the Candidate, State, District and Constituency for which the candidate
is nominating. Once entered cannot be changed, so please be careful while filling this
detail.

Step–5 Fill the following details in sequence (for detail download manual and read detailed
instructions for filling the affidavit).
a) Candidate Details
(Please fill Self/Spouse/Dependent Details in Candidate details before proceeding to
further.)
b) Details of court cases, if any
c) Details of movable assets, if any
d) Details of immovable assets, if any
e) Details of liabilities/dues to public financial institutions and government, if any.
f) Details of profession or occupation, if any.
g) Educational Qualification, if any.
h) Finalize and Submit.

Note:
1. Contesting candidate need to have a valid mobile phone number and E-mail ID
before registering in the software as One Time Password (OTP), which will be
sent to candidate’s mobile number. This E-mail ID will be required by the
candidate to get registered and login in the software.
2. Password has to be kept confidential so that unauthorized users will not be able
to login to the account. No other entity can access/modify your details until
your credentials are shared.

317
3. All the documents should be kept ready while filing, as a number of details are
required to be filled up in the affidavit.
4. Please make sure that all the details entered are true and correct.
5. In the last step. “Finalize and Submit” – click the Finalize button, if and only if
all the details are entered. It may be noted that once you click the “finalize and
submit”, and then the data cannot be edited further and will be considered as
final.
6. Mere submission of affidavit online does not mean submission of nomination.
The hard copy has to be notarized and submitted to the R.O. within the
prescribed time limit.
7. The online services are being provided through NIC data center and National
Security Depository Limited (NSDL). The necessary support for the same is
also provided by them. The cost of online submission of their support shall be
borne by the government. Candidate does not have to pay for it.
8. For any query on administrative issue: please contact
supportaffidavit@eci.gov.in
For technical related issues, please contact 011-23052043, Mr. Rohit & M. Saksham.

318
 Annexure 86
By Camp Bag/E-mail
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi-110001

No.76/Instruction/EEPS/2014/Vol. XIV Dated 29th August, 2014

To

1. The President/General Secretary of all Political parties.

2. The Treasurer of all Political parties.

Subject: Guidelines on transparency and accountability in party funds and election expenditure
matter – regarding.

Sir/Madam,

Under Article 324 of the Constitution, Election Commission of India is vested with the

responsibility to conduct free and fair elections. Concerns have been expressed in various quarters

that money power is disturbing the level playing field and vitiating the purity of elections. To curb

the abuse of money power during elections, the Election Commission has issued several

instructions in the past to the candidates and political parties from time to time.

2. It is desirable for the political parties to observe transparency and accountability in respect

of funds raised and expenditure incurred, both during elections and in other times. Further, in the

interest of conduct of free and fair elections it is necessary and expedient to provide guidelines for

bringing transparency and accountability with regard to fund of political parties.

3. In order to formulate the guidelines, the Commission sought comment/suggestions/inputs

from all recognized political parties. While most of these parties supported the issue of

transparency guidelines, some other had a different view. Having regard to the suggestions

received from the political parties and in the interest of purity of election process, the Commission

hereby issues the following guidelines under Article 324 of the Constitution, to bring transparency

and accountability in funding of political parties: -

(i) Provision (a) to Section 13A of Income Tax Act 1961, inter-alia, provides that political

party shall keep and maintain such books of accounts and other documents as would
319
 enable proper deduction of its income there from. Accordingly, it is required that (a)

the treasurer of the political party or such person as authorized by the party, besides

ensuring maintenance of the accounts at all Sate and lower levels, shall maintain

consolidated accounts at the central party Head Quarters as required under the aforesaid

provision, (b) the accounts so maintained by him/her shall conform to the guidance note

on Accounting and Auditing of political parties, issued by the Institute of Chartered

Accountants of India (ICAI), and (c) the Annual Accounts shall be audited and certified

by the qualified practicing Chartered Accountants.

(ii) The Commission has amended the requirements for registration of a new political party

w.e.f. 8th October 2010, which inter-alia, require a party to submit a copy of its audited

annual accounts. Accordingly, in order to bring uniformity, all political parties shall

submit to the Commission or to such authority as mentioned in para (vi) below, a copy

of the audited Annual Accounts with Auditor’s report for each financial year, before

31st October of each year.

(iii) The provisions of Section 80GGB and 80GGC of I.T. Act 1961, inter-alia, state that no

deduction shall be allowed on the contributions made in cash by any person or company

to a political party. Accordingly, the political party shall maintain name and address of

all such individuals, companies or entities making donation to it, excepting petty sums,

donated by the public only during its public rallies. Further, any amount/donation

received in cash, shall be duly accounted in relevant account books and deposited in the

Party’s bank account within a week of its receipt. However, the Party can retain a

reasonable amount required for day to day functioning of the Party and for defraying

the cash expenses.

(iv) Section 40A(3) of Income Tax Act, 1961, provides that all payments exceeding

Rs.20,000/- by any business entity to a person in a day are required to be made by

account payee cheque/draft, except the exempted category as provided in Rule 6 DD of

320
 Income Tax Rules, 1962. Similarly, if a party is incurring any expenditure, it shall

ensure that no payment in excess of Rs.20,000/- is made in a day to any person or

company or entity in cash, except where (a) the payment is made in a village or town,

which is not served by a bank; or (b) the payment is made to any employee or party

functionary towards salary, pension or for reimbursement of his expenses; or (c) cash

payment is required under any statute.

(v) Section 77(3) of the R.P. Act, 1951 provides for a ceiling of election expenditure for a

candidate. Therefore, if the party desires to provide any financial assistance to its

candidates for their election expenses, such assistance shall not exceed the prescribed

ceiling. Any payment in this regard by the party shall be made only through crossed

account payee cheque or draft or through bank account transfer and not in cash.

(vi) While the recognized political parties shall file all reports, namely, the contribution

reports in Form 24A, the audited Annual Accounts as certified by the Chartered

Accountants, referred to in para 3 (i) above, and the Election Expenditure Statements,

with the Election Commission of India, the unrecognized parties shall file the same with

the Chief Electoral Officer (CEO) of the respective states (i.e. the state where the party

Head Quarters is situated) in the prescribed time and manner.

4. The above guidelines shall apply to all political parties with effect from 1st October 2014.

Yours faithfully,

Sd/-

(MALAY MALLICK)

UNDER SECRETARY

Copy to:
1. All CEOs with request to bring it to the notice of all political parties of their respective
states.
2. The Chairman, Central Board of Direct Taxes, North Block, New Delhi for making relevant
rules for the political parties.
321
3. The President, Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha
Marg, Post Box No.7100, New Delhi – 110022, for incorporating the points in the
Guidance note on political parties.

322
 Annexure 87
By Camp Bag/E-mail
ELECTION COMMISSION OF INDIA
Nirvachan Sadan, Ashoka Road, New Delhi-110001

No.76/Instruction/EEPS/2014/Vol. XIV Dated: 1st October, 2014

To

The Chief Electoral Officer

1. Maharashtra

2. Haryana

Subject: Release of seized cash and other items during the process of election – Regarding.

Sir,

I am directed to inform that the Commission has issued various instructions on Election

Expenditure Monitoring for interception and seizure of cash suspected to be used for bribing the

electors during election process. The Commission has also issued Standard Operating Procedure

(S.O.P.) as per the order of the Hon’ble Supreme Court that only cash exceeding Rs.50,000/- found

in a vehicle carrying a candidate, his agent or party worker or carrying posters or election materials

or any drugs, liquor, arms or gift items which are valued at more than Rs.10,000/- likely to be used

for inducement of electors shall be subject to seizure.

2. Commission has received complaints that genuine persons having no connection with

elections or candidates or parties are facing harassment. In order to avoid inconvenience to the

public and genuine persons in particular, carrying cash for legitimate cause, I am directed to

reiterate that Standard Operating Procedure (S.O.P.) shall be strictly followed by all Teams.

3. In order to redress the grievances of genuine persons, I am further directed to inform that a

Committee shall be formed comprising of three officers of the district, namely (i) CEO, Zila

Parishad/CDO/P.D., DRDA (ii) Nodal Officer of Expenditure Monitoring in the office of DEO

(Convener) (iii) District Treasury Officer. The Committee shall suo motu examine each such cash

seizure made by the Police or SST or FS and where the Committee finds that no FIR/Complaint

has been filed against the seizure or where the seizure is not linked with any candidate or party or
323
any election campaign etc. as per Standard Operating Procedure (S.O.P.), it shall take immediate

steps to order release of such cash etc., to such persons from whom the cash was seized, after

passing a speaking order to that effect.

4. If the release of the cash is more than Rs. 10 Lakh, the Nodal Officer of Income Tax shall

be kept informed in writing before the release is effected.

5. The procedure of appeal against seizure should be mentioned in the seizure document and it

should also be informed to such persons at the time of seizure of cash. The functioning of this

Committee should be given wide publicity, including telephone number of the convener of the

Committee.

6. All the information pertaining to release of cash etc. shall be maintained by the Nodal

Officer Expenditure Monitoring in a register, serially date wise, with the details regarding amount

of cash intercepted/seized and the date of release to the persons(s) concerned.

7. Kindly acknowledge the receipt of this letter and inform all concerned.

Yours faithfully,

Sd/-

(S.K. RUDOLA)

SECRETARY

324