Section 44N(1) in The Orissa Panchayat Samiti Act, 1959
(1)bribery, that is to say, any gift, offer or promise by a candidate or by any other person on his behalf or any gratification to any person whomsoever-(i)with the object, directly or indirectly of including-(a)a person to stand or not to stand as or to withdraw from being a candidate, or to retire from contest at such election; or(b)an elector to vote or refrain from voting at such election, or(ii)as a reward to-(a)a person for standing or refraining from standing as a candidate, or for having withdrawn his candidate or for having retired from contest; or(b)an elector for having voted or for refraining from voting.Explanation - For the purposes of this clause, the term "gratification" includes all forms of entertainment and all forms of employment for rewards but it does not include the payment of expenses bona fidely incurred for the purposes of such election.
