Section 3 in The Election Expenses (Maintenance and Lodging of Account) Madhya Pradesh Order, 1997
3. Particulars of account of election expenses.
(1)The account of election expenses to be kept by a candidate or his election agent under the Act shall contain the following particulars in respect of each item of expenditure, namely-(a)the date on which the expenditure was incurred or authorised;(b)the nature of expenditure (as for example, travelling, postage or printing and the like);(c)the amount of the expenditure-(i)the amount paid;(ii)the amount outstanding;(d)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 whom 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)It shall not be necessary to give the particulars mentioned in item (e) of sub-paragraph (1) in regard to items of expenditure for which vouchers have not been obtained under sub-paragraph (2).
