Section 48 in The Orissa Co-operative Societies (Elections to the Committees) Rules, 1992
48. Particulars of account of election expenses.
(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.(2)All vouchers shall be lodged alongwith the account of election expenses, arranged according to the date of payment and serially numbered by the candidate or his Election Agent and such serial numbers shall be entered in the account as provided under Clause (f) of Sub-rule (1).
