Section 73 in The West Bengal Municipal Elections Act, 1994
73. Lodging of account with the District Municipal Election Officer. -
Every contesting candidate at an election shall, within thirty days from the date of election of the returned candidate or, if there are more than one returned candidate at the election and the dates of their elections are different, the latter of those two dates, lodge with the District Municipal Election Officer on account of his election expenses which shall be a true copy of the account kept by him or by his election agent under section 72.
