Section 308A(1) in Karnataka Panchayat Raj Act, 1993
(1)Every candidate at an election to Zilla Panchayat or Taluk Panchayat under this Act 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 which he has been nominated and the date of declaration of the result thereof, both dates inclusive.