Section 120 in Tamil Nadu Panchayats (Elections) Rules, 1995
120. Election expenses.
(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 his election agent between the date on which he has been nominated and the date of declaration of the result thereof, both days inclusive.(2)The account of election expenses to be kept by a candidate or his election agent under sub-rule (1), shall contain all the particulars specified and in the format prescribed by the State Election Commission.(3)If so directed by the State Election Commission, every contesting candidate at an election shall, within thirty days from the date of declaration of the result of the election, lodge with the District Election Officer or any other officer not below the rank of a Panchayat Union Commissioner as specified by the State Election Commission, an account of election expenses which shall be a true copy of the account kept by him or by his election agent under sub-rule (1)(4)The District Election Officer or the Officer specified in sub-rule (3) shall, within two days from the date on which the accounts of election expenses have been lodged by a candidate under sub-rule (3), cause a notice to be affixed to the notice board of his office, specifying -(i)the date on which the account has been lodged;(ii)the name of the candidate; and(iii)the time and place at which such account can be inspected.(5)Any person shall, on payment of a fee of five rupees, be entitled to inspect any such account and, on payment of such fee, as may be fixed, by the State Election Commission in this behalf be entitled to obtain attested copies of such account or of any part thereof.(6)As soon as may be after the expiration of the time specified in sub-rule (3) for the lodging of the accounts of election expenses at any election, the District Election Officer or the Officer specified therein, shall report to the State Election Commission-(a)the name of each contesting candidate;(b)whether such candidate has lodged his account of election expenses, and if so, the date on which such account has been lodged; and(c)whether in his opinion, such account has been lodged within the time and the manner required by these rules and orders issued thereunder.(7)Where the District Election Officer or the Officer specified in sub-rule (3) is of the opinion that the account of election expenses of any candidate has not been lodged in the manner required by these rules or orders issued thereunder, he shall, with every such report, forward to the State Election Commission, the account of election expenses of that candidate and the vouchers lodged along with it.(8)Immediately after the receipt of the report referred to in sub-rule (6), the District Election Officer or the officer specified in sub-rule (3) shall publish a copy thereof, by affixing the same to his Notice Board.(9)As soon as may be after the receipt of the report referred to in sub-rule (6), the State Election Commission shall consider the same and decide whether any contesting candidate has failed to lodge the account of election expenses within the time and in the manner required by these rules or orders issued thereunder.(10)Where the State Election Commission decides that a contesting candidate has failed to lodge his account of election expenses within the time and in the manner required by these rules or orders issued thereunder, it shall, by notice in writing, call upon the candidate to show cause why he should not be disqualified under sub-section (4) of section 37 of the Act for the failure.(11)The contesting candidate who has been called upon to show cause under sub-rule (10), may within twenty days of the receipt of such notice, submit in respect of the matter a representation in writing to the State Election Commission and shall, at the same time, send to the District Election Officer or the officer specified in sub-rule (3), a copy of his representation together with a complete account of his election expenses if he had not already furnished such an account.(12)The District Election Officer or the officers specified in sub-rule (3) shall, within five days of the receipt thereof, forward to the State Election Commission, the copy of the representation and account, if any, with such comments as he wishes to make thereon.(13)If, after considering the representation submitted by the candidate and the comments made by the District Election Officer or the officer specified in sub-rule (3) and after such inquiry as it thinks fit, the State Election Commission is satisfied that the candidate has no good reason or justification for the failure to lodge his account within the time and in the manner required by these rules or orders issued thereunder, it shall, by order declare him to be disqualified under sub-section (4) of section 37 of the Act for being chosen as, and for being a member of President, as the case may be, for a period of three years from the date of the order and cause the order to be published in the Tamil Nadu Government Gazette.
