Section 17A(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)Every candidate at an election shall, either by himself or by his election agent [or by any other person with his authority, consent or knowledge] [Inserted vide Act No. 23 of 2000.], keep a separate and correct account of all expenditure in connection with the election incurred or authorised by him or by election agent [or by any other person with his authority, consent or knowledge] [Inserted vide Act No. 23 of 2000.] between the date on which he has been nominated and the date of declaration of the result thereof, both dates inclusive.