(1)The account of election expenses to be kept by a candidate or his election agent under section 77 shall 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 the 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)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 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)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).
