Section 61(1)(p) in The Calcutta Municipal Corporation Act, 1980
(p)being a candidate for election as Councillor under this Act or an election agent of such candidate has failed to lodge any prescribed return of election expenses or has lodged a return which is found, either by the Chief Judge of the Court of Small Cause of Calcutta in a proceeding under section 75 of this Act or by a Judicial Magistrate in a proceeding, to be false in any material particular :