Section 33A(8) in Arunachal Pradesh Municipal Election Rules, 2011
(8)Failure on the part of the candidate or his/her authorised agent, as the case may be, to submit the account of election expenses within the time and in the manner required by the Act and these rules or, to produce the register of election expenditure on demand by an officer authorised to do so, shall be deemed to be a corrupt practice under section 73 of the Act.