Bharatiya Nyaya Sanhita, 2023
Section 177
Failure to keep election accounts
Whoever being required by any law for the time being in force or any rule having the force of law to keep accounts of expenses incurred at or in connection with an election fails to keep such accounts shall be punished with fine which may extend to five thousand rupees.
Why this exists
Election expense accounts help ensure transparency and check the influence of money power in elections. Laws like the Representation of the People Act, 1951 require candidates to maintain detailed accounts of election expenditure so that authorities can verify candidates are not spending beyond permitted limits or hiding illegal funding. This section backs up that requirement with a criminal penalty for non-compliance, encouraging candidates and agents to maintain honest, timely records.
Common misconceptions
- Myth: This section punishes candidates for spending too much money in elections.
Fact: It only punishes failing to keep required records of expenses, not overspending itself, which is dealt with under separate election laws. - Myth: This is a serious criminal offense with jail time.
Fact: The punishment is only a fine, up to Rs. 5,000, with no imprisonment specified.