Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.
Simplified Explanation
This section addresses the failure to maintain accounts of election-related expenses, as mandated by law or rules with the force of law.
Key Provisions
- Offense Description:
- A person who is required by any law or rule having the force of law to keep accounts of the expenses incurred in connection with an election and fails to do so, shall be punished with a fine.
- The fine for failing to keep such accounts may extend to five thousand rupees.
- Who is Affected?
- This provision applies to those individuals or entities that are required to maintain accounts of election expenses by existing laws or rules.
- Such individuals or entities may include candidates, political parties, or any person involved in managing election funds or spending for an election campaign.
Explanation of Terms
- Required by Any Law or Rule Having the Force of Law:
- This refers to legal obligations set out in election-related laws, such as the Representation of the People Act, 1951, and any rules framed under it, which mandate candidates and political parties to maintain accounts of their election expenses.
- Such laws and rules are binding, and failure to comply is considered an offense.
- Election Expenses:
- Election expenses include all funds spent on activities related to campaigning, such as advertisements, rallies, meetings, transportation, and any other costs that support a candidate’s election bid.
- These must be carefully documented to ensure transparency and accountability in the electoral process.
- Failure to Keep Accounts:
- Failure to keep accounts means that the individual or entity does not maintain accurate records of election expenses, does not submit required reports, or neglects to follow procedures set out by law.
- This could involve not maintaining receipts, failing to record expenditures, or not reporting the expenses to the Election Commission when required.
Purpose and Rationale
- Ensuring Transparency and Accountability:
- The main objective of this provision is to promote transparency in the election process by ensuring that election-related spending is properly documented and accountable.
- By requiring election accounts, the law aims to track how much is spent on campaigns and ensure compliance with election spending limits.
- Preventing Corruption and Malpractices:
- Failure to keep proper election accounts can lead to corruption and illicit spending that undermines the fairness of elections. This provision seeks to prevent such practices by ensuring that all expenses are recorded and scrutinized.
- Regulation of Campaign Spending:
- Election laws often limit how much can be spent during a campaign. This section ensures that candidates and political parties adhere to these limits by keeping proper accounts of all expenses. The Election Commission can monitor and enforce these limits based on the accounts provided.
Examples of Offenses Under This Section
- Failure to Submit Expense Reports:
- A candidate fails to submit their election expense accounts to the Election Commission, as required by law, after an election. This would be considered a failure to keep election accounts under this section.
- Incomplete or Inaccurate Record-Keeping:
- A political party fails to maintain a complete record of the expenses incurred during an election campaign, such as not recording costs related to advertisements or transport, or not keeping receipts for expenditures.
- Neglecting to Maintain Accounts for Campaign Events:
- A candidate does not keep proper records of expenses for organizing public rallies or distributing campaign materials. This would also amount to failure to keep accounts, as required by the relevant election laws.
Punishment for Offenders
- The punishment for failing to maintain the required election accounts is a fine, which may extend up to five thousand rupees.
- This fine acts as a deterrent, encouraging candidates and political parties to comply with accounting and reporting requirements during election campaigns.
Conclusion
Section 177 of the Bharatiya Nyaya Sanhita 2023 focuses on the importance of maintaining accurate accounts of election-related expenses. The section mandates that anyone required by law to keep such records must do so. Failure to comply can result in a fine of up to five thousand rupees. The provision ensures accountability, transparency, and compliance with election spending regulations, ultimately working to prevent election-related corruption and promoting fair practices during campaigns.
