Section 121A(1) in The Himachal Pradesh Panchayati Raj Act, 1994
(1)Every candidate at an election of member of Zila Parishad 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 on which he has been nominated and the dale of declaration of the result thereof, both dates inclusive.