Section 47(1) in The Orissa Co-operative Societies (Elections to the Committees) Rules, 1992
(1)Every candidate at an election 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 authorised by him or by his Election Agent, between the date of publication of the date of election and the date of declaration of the result thereof, both dates inclusive.
