Section 82(1) in The Orissa Municipal Corporation Act, 2003
(1)Within one month after the date of declaration of election, every candidate either personally or through his election agent shall file, with the Election Commission, a return of the election expenses so as to satisfy the Election Commission that the limitation prescribed by him for such expenses has been strictly adhered to containing such particulars as may be prescribed :Provided that if in the opinion of the Election Commission, there are reasonable grounds so to do he may,-(a)extend the period within which such return is to be filed; or(b)on the application of any candidate or his election agent extend the period for filing of such return of election expenses of such candidate; or(c)condone the delay in the filing of such return.
