BNS Section 177 – Failure to keep election accounts
Indian Penal Code (IPC) Section – 171I
Failure to Keep Election Accounts
Legal Provision:
Under the relevant laws governing elections, any individual who is mandated by law, or by any rule possessing the force of law, to maintain records of the expenses incurred during an election and fails to do so shall be subject to a penalty in the form of a fine. The fine may extend up to a sum of five thousand rupees.
Key Points:
- Requirement to Maintain Election Accounts:
- This provision applies to persons who, under the applicable laws or regulations, are required to maintain detailed accounts of election expenses.
- The individuals covered under this requirement may include candidates, their election agents, or any person responsible for handling or managing election-related finances.
- Failure to Maintain Election Accounts:
- Non-compliance with the obligation to keep proper records of election expenses constitutes a violation of the law.
- Such failure could manifest in various ways, including but not limited to:
- Failure to maintain a comprehensive record of expenditures made on election activities.
- Incomplete, inaccurate, or inadequate documentation of expenses.
- Punishment:
- The penalty for failing to keep the necessary election accounts is a fine that may extend up to five thousand rupees.
- This fine is imposed to ensure that all individuals involved in the election process adhere to the legal obligation of maintaining transparent and accurate financial records.
- Purpose of the Provision:
- The primary intent of this section is to ensure transparency and accountability in the financial management of election-related activities.
- By enforcing the maintenance of proper accounts, the law aims to prevent overspending, corruption, and the illicit use of funds in elections.
Legal Classification:
- Offence: Failure to maintain election accounts.
- Punishment: A fine of up to 5,000 rupees.
- Cognizability: Non-cognizable offence.
- Bail: Bailable offence.
- Court Competent to Try: Magistrate of the first class.
This provision underscores the importance of financial transparency during elections and the need for strict compliance with the rules governing election expenditure. It serves as a deterrent to ensure that all election-related financial activities are properly documented and subject to scrutiny.