Section 116 in The Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Corporations (Elections) Rules, 2006
116. 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 required and in the format specified 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 Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, or to any other Officer specified by the State Election Com-mission, 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 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 or his election agent under sub-rule (3), cause a notice to be affixed in the notice board of his office, specifying-(a)the date on which the account has been lodged;(b)the name of the candidate; and(c)the time and place at which such account can be inspected.(5)Any person shall, on payment of a fee of hundred rupees, be entitled to obtain attested copies of such account or of any part thereof.(6)As soon as possible, after the expiration of the time specified in sub-rule (3), for lodging of an account of election expenses at any election, the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation as the case may be, 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 such account has been lodged within the time and in the manner required by these rules and orders issued thereunder.(7)Where the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, 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 Elect ion Commission the account of election expenses of that candidate and the vouchers lodged along with it.(8)Immediately after the submission of the report referred to in sub-rule (6), the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, shall publish a copy thereof by affixing the same to his notice board.(9)As soon as possible, after the receipt of the report referred to in sub-rule (7), 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 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 relevant Sections of the Acts for the failure.(11)The contesting candidate who has been called upon to show cause under sub-rule (10) may, within twenty-one 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 sent to the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, a copy of his representation together with the complete account of his election expenses if he had not already furnished such an account.(12)The Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, 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 comments made by the Executive Officer of the Town Panchayat or Third Grade Municipality or Commissioner of the Municipality or Corporation, as the case may be, 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 relevant sections of the Act for being chosen as, and for being a Councillor 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.(14)The total of the expenditure of which account is to be kept under sub-rule (1) and which is incurred or authorized. In connection with an election shall not exceed the amount fixed under rule 117.
