Section 48(1) in The Orissa Co-operative Societies (Elections to the Committees) Rules, 1992
(1)The account of election expenses to be kept by a candidate or his Election Agent under Rule 47 shall contain the following particulars in respect of each item of expenditure from day to day, namely :(a)the date on which the expenditure was incurred or authorised;(b)the nature of the expenditure as for example travelling, postage or printing and the like;(c)the amount of the expenditure-(i)the amount paid;(ii)the amount outstanding;(d)the date.of payment;(e)the name and address of the payee;(f)the serial number of voucher, in case of amount paid;(g)the serial number of bills, if any, in case of amount outstanding;(h)the name and address of the person to whom the amount outstanding is payable.
