Election Expenditure Monitoring [EEM]

1.

Election Expenditure
Monitoring [EEM]
BRIEFING OF DEO/ROs/MTs
Assembly Elections- 2013

2.

The spirit of democracy is not a
mechanical thing to be adjusted
by abolition of forms. It requires
change of hearts. Democracy is
something that gives the weak
the same chance as strong. –
Mahatma Gandhi
2

3.

The US Secretary of the state, Hillary
Clinton was more justified when she
said during her visit to India in 2012,
"India's Election
Commission is viewed as
a global standard for
running democracy."

4. USE OF MONEY POWER

Without Money, Multi-party democracy cannot
function
But ‘Money Power’ involves certain risks:
Uneven Playing
competition,
field
and
Political Exclusion
disadvantage,
–
Certain
Co-Opted politicians under campaign debts,
Tainted
Governance
undermined.
Excessive, illegal & illegitimate expenditure in
elections is the root cause of corruption
and
lack
of
fair
sectors
face
Rule
of
Law
4

5. MONITORING: RELATED ISSUES

Carrying cash is not illegal under any Law
and is not anathema to regular business
But if it is undisclosed,
Department can seize
Income
Tax
If it is out of illegal foreign exchange, ED can
seize
If it is suspected to be for bribery, terror,
theft, narcotics etc, Police authorities can
seize
No new law for seizure

6. NOTHING OFFICIAL ABOUT IT…

Ceiling Limit
for a
candidate
Is there any
Celing Limit
for an
Agent of
Candidate?
So,….

7.

8. LEGAL PROVISIONS :

LEGAL PROVISIONS
The Representation of
the People’s Act, 1951
The Conduct of Elections
Rules, 1961
Instructions of
Commission
Indian Penal Code, 1860
Income Tax laws
:

9. TYPES OF ELECTION EXPENDITURE

Election expenditure can be classified
into two types on the basis of legal
provisions
Expenditure
permissible under the
law
[public
meetings,
posters, banners, vehicle
etc.]
Ceiling for Chhattisgarh
Rs. 14 lakh for assembly
Rs. 40 lakh for Parliamentary
constituency
Illegal
expenditure
[Distribution of money, Gifts,
liquor or any other item
among electors with the
purpose of influencing them]
Such
type
of
expenditure on election
expenses incurred by
the candidate has to be
stopped
9

10. MAJOR LEGAL PROVISIONS RELATED TO ELECTION EXPENDITURE MONITORING

Sec 10A:
Disqualification for
failure to lodge
account of election
expenses
• Failing to lodge an account of election
expenses within time and manner
required or has no good reason or
justification for the failure
• Disqualified for a period of three
years
Sec 77: Account of
Election Expenses
and maximum
thereof
• Candidate/Election agent shall keep
an separate, correct account of
election
expenditure
incurred/authorized between date of
nomination & declaration of results.
Sec 78 : Lodging of
account with District
Election Officer
• Within 30 days from the date of
election, contesting candidate should
lodge with DEO “true copy” of
election expenses kept by him/election
agent
Learning Module of RO/ARO
10

11. TO RECALL THE MAJOR LEGAL PROVISIONS RELATED TO EEM

Rule 89:
Report
by the
[DEO] as
to the
lodging
of
account
of
election
expenses
and the
decision
of the
ECI
thereon
• (1) As specified regarding lodging of
accounts,
DEO to send report to ECI specifying:
• Whether candidate has lodged account of
expenses and if so, the date on which it was
lodged
• If account lodged in time and in the manner
• (2) If not lodged in time and manner, attaching
the account of expenses and vouchers
• (3) Publish copy of same on notice board
• (4) If accounts not lodged in time or in right
manner, ECI issues show cause notice to candidate
under Sec 10A of R.P.Act,1951
• (5) Candidate to send response to notice within 20
days to ECI and copy to DEO
• (6) DEO to forward the copy to ECI with comments,
if any, within 5 days of receipt
• (7) If ECI finds no valid justification in candidate’s
representation, shall disqualify for 3 years from
date of order and publish in Official Gazette
11

12. THE LEGAL PROVISIONS RELATED TO ELECTION EXPENDITURE MONITORING

RP ACT, 1951
Sec 127A:
Restrictio
ns on the
printing of
pamphlets
, posters,
etc.
• Election pamphlet/poster which does not
bear the name & addresses of the printer
/publisher shall not be printed
• Declaration as to the identity of the
publisher is to be sent to the printer
signed by publisher and attested by 2
persons personally known to him
• Copy of the declaration and the document
should be sent by the printer to the
CEO/District Magistrate as per location
• Imprisonment upto 6 months /fine up to
Rs. 2000/ both
12

13.

Provisions of the Indian Penal Code, 1860
171 E –
Punishment for
bribery
• one year imprisonment or fine or both.
13
171 B – Bribery
• Any person giving or accepting gratification to
induce a person to exercise his electoral right
would commit the offence of bribery.
• Gratification – Offering gratification, agreeing to
give gratification, attempting to procure
gratification shall be deemed as giving
gratification.
171 C – Undue
influence at
elections
171 F –
Punishment for
undue
influence at
elections
• Any Act which voluntarily interferes or
attempts to interfere with the free
exercise of any electoral right.
Lear
ning
Mod
ule
of
DEO
• one year imprisonment or fine or both.

14. PROVISIONS OF THE INDIAN PENAL CODE, 1860

171 H – Illegal
payments in
connection with
an
election
• Expenditure done by any person/
organization for a candidate without
his written permission would be
considered
illegal
whether
the
expenditure is in relation to a public
meeting, advertisements, publication
or in any other way.
171 I – Failure
to keep election
accounts
• If the candidate does not maintain an
account of his election expenditure in
the manner specified by ECI
Punishment for
not maintaining
accounts
• A fine up to rupees 500.
14

15. ELECTION EXPENDITURE: CASE LAW

The
Hon’ble
Supreme
Court
in
L.
R.
Shivaramagowde Vs. T.M. Chandrashekhar - AIR
1999 SC 252 has observed that the Election
Commission of India:
Can go into the correctness of the account of
election expenses filed by the candidate, and
Disqualify a candidate under section 10 A of
the
Representation of the People Act, 1951 in case the
account is found to be incorrect or untrue.
Grounds:
1. The candidate does not lodge an account of election
expenses in time and manner.
2. The account lodged by the candidate is incorrect and15
untrue.

16. Tamil Nadu elections : VIDEO

Let
us watch a video on the cash
seizures made during general
elections
to
Tamil
Nadu
Assembly.
16

17.

Illegal ways of wooing electors
1.
2.
3.
4.
Cash in envelopes in newspapers pushed beneath the door of the elector.
Inside Morning Milk pouch, along with cash in an envelope.
Through Self Help Groups (SHG) for onward distribution among women electors.
Through pawnbrokers by reimbursing the short term loan taken by electors, by
mortgaging jewellery.
5. Paying cash as incentive for not casting vote by the committed voters of other rival
candidate, if such voter shows his finger without indelible ink after election.
6. Cash given in advance before notification of election to the local leaders for distribution
among electors.
7. Cash given through community feasts under the plate or banana leaf.
8. Cash given in the name of MGREGA, DWACRA and other government projects.
9. Cash given to dummy candidates for using the permission obtained by them for the
campaign vehicles or political agents.
10.Cash given to certain non-serious persons of a locality to contest to divide votes of
rivals.

18.

11. Cash given to Leaders of rival political parties, rival candidates not to seriously
campaign in elections.
12. Black Money raised by party/candidate in name of coupon sale.
13. Cash given to the polling agents of rivals candidates, to be silent, during counting.
14. Cash given to village headman for ensuring votes.
15. Cash given to village fund on the eve of election for construction of road or temple or
school, etc.
16. Distributing Cash among the Ladies who come for “Aarti” to candidate.
17. Distributing Cash for those who come to attend public rally arranged by party or
candidate.
18. Making Cash payment for the vehicles or Trucks for ferrying the voters to the place
of rally or to the polling booth.
19. Cash given to journalists or media men to write positively about the candidate or to
write pessimistic news of rivals.
20. Cash given to journalists/media men to blackout the news about the rivals or to
publish negative news.

19.

21.
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30.
Cash transferred through RTGS route of banks to the a/c’s.
Cash given to the youth clubs on the eve of elections for
organizing cricket match, football match.
Cash given for charity like organizing medical camp, melody party,
theatres etc., on the eve of elections.
Distributing TVs, video recorders & projectors to village clubs.
Giving cash for constructing toilets, tubewells or mobile phone
with top up cards or laptops to the voters or local leaders.
Organizing mass marriage functions during election process and
bearing the entire cost of marriage.
Distributing SUVs or Luxurious vehicles to appease local party
leaders.
Reimbursing fuel bills through negotiated deals with petrol
pumps.
Promising jobs for the unemployed youth in the academic
institutes or companies of the candidate.
Organizing religious functions like “Prabachan” Ramayan”
“Hanuman Chalisha” etc. before elections.

20.

31.
32.
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40.
Distribution free books to the students, just before elections.
Free admission to children of influential voters of a locality in
Engineering College or medical college run by the candidate.
Distributing free cows or buffalos among voters before election.
Distributing free agriculture seeds and manures among the voters.
Distributing free solar lamps among the rural voters.
Distributing diaries, calendars, purse, T-shirt, sarees and vanity
bags.
Using ‘Aarthiyas’ (commission agents) for distribution of cash
among farmers or waiving his commission demanded form the
farmers.
Cash given to religious leaders or leaders of a caste for ensuring
votes of their followers.
Distribution of liquor, drugs, poppy husks among the voters.
Organizing rallies with film stars, musicians, orchestra, important
personalities in aircrafts or helicopters to the constituency and not
showing the correct expenditure.

21. Modes of Transport of Cash

In ambulance vans
In bonnet of the car
Inside door panels of the car
On roof top of buses
In police vans
In Helicopters

22. Preventive methods for curbing the use of Black Money

Campaign
for “Ethical voting” through
Media
Announcement
through Public address
system fitted on the vehicles of the Flying
Squads
Separate Bank account by each candidate
Involvement of school and college students in
spreading the message against bribery during
elections
Involving Civil Society Organisations, RWA.
NYKs etc

23.

24.

Mechanism for
Election Expenditure
Monitoring in
Assembly Elections
24

25. MEETING WITH POLITICAL PARTIES

DEO will have a meeting with all recognised Political Parties within 3
days of announcement of election about the Instructions of the
Commission and explain the legal provisions and give a copy of the
compendium of instructions,
He will also discuss the various rates of expenditure and consider
their suggestions before notification of rates,
CEO will arrange facilitation training at State Level on Expenditure
Monitoring Measures for the representatives of all registered
political parties of the state, to explain various legal provisions
including the procedures.

26. NOTIFICATION OF RATES FOR ASSESSMENT OF EXPENDITURE

1.
3.
4.
26
2.
The list of these rates would be given by the RO to the candidates at
the time of filing of nomination papers,
If the rate of any item is not available in the list, the candidate/election
agent, if they wish, may apply with the DEOs to notify the rates for
such items as well and the DEOs will take appropriate steps to notify
them,
Any objection regarding the quantum of such rates has to be made
to the DEO within 24 hours of notification,
To obtain airing charges from media houses with reference to
campaigning through electronic media.

27.

RATES OF ITEMS TO BE FIXED AFTER CONSULATATION
WITH POLITICAL PARTIES:
Loudspeaker with
amplifier and
microphone
podium or Pandal
of standard sizes,
Cloth banner, Cloth
flags, Hand bills,
Posters,
Video Cassettes/CDs,
Audio Cassettes/CDs,
Hoardings, Cut
outs (wooden),
Cut outs
(Cloth/plastic),
Daily hiring
charges of
vehicles (all types
of vehicles),
chairs, tables and other
furniture, electrical
fittings/equipments,
Print media
advertisements
and DAVP rates
Audio slots on Radio &
AV on TV, cable TV,
State & National Level
TV Channels
Any other item
commonly used in
a district.
Learning Module of RO/ARO
27

28. TWO TRAINING PROGRAMMES

The DEO will arrange two facilitation trainings at his own office for all
election agents/candidates through the Exp. Monitoring cell ,
One, immediately on the day of scrutiny of nomination in presence of
Expenditure Observers to acquaint them with the legal provisions,
procedures for filling up the forms and registers and dates of inspection of
accounts,
Second, within a week before the final date of submission of
accounts in presence of Asst. Exp. Observers ( i.e., after 20 days of
declaration of results) with all election agents/candidates/personnel
engaged in his office for receiving the accounts, regarding the procedure
for filling up the forms of Abstract Statements of Election Expenses and
affidavits, consequences for failure and other legal provisions.

29. NEW EXPENDITURE MONITORING MACHINERY

Expenditure
Observer (EO)
Asst. Expenditure Observer (AEO)
Flying Squad and Static Surveillance
Teams (FS and SST)
Video Surveillance Team (VST)
Video Viewing Team (VVT)
Media Certification and Monitoring
Committee (MCMC)
Dist. Exp. Monitoring Committee (DEMC)
Accounting Team
29
Liquor monitoring Team

30.

DEO
Expenditure Observer
Expenditure
Monitoring Cell
R.O.
MCMC
(Dist./ State Level)
DEMC
VVT
VST
Public
meeting/Rally
Accounting Team
(SOR / FE )
AEO
Expenditure monitoring
control room
24x7 Call Centre
SST – Check
post monitoring
teams
F S- complaints of
cash transactions
/freebies
Illegal Expenditure.

31. EXPENDITURE OBSERVER (EO)

31
To be appointed by the Commission.
EO’s are responsible for overall supervision of
expenditure monitoring for two or more Assembly
segments.
They will train the Asst. Expenditure Observers and
inspect functioning of different teams engaged in
expenditure monitoring in each constituency
They will coordinate with various law enforcement
agencies of Income tax, Police, BSF/SSB, State Excise
and DRI
They will assist the DEO in preparation of scrutiny
report

32. STRUCTURE AND FUNCTIONS

S TR UC TUR E
AND
F UNC TIONS
Expenditure
Observers for each district not more than
five Assembly constituencies
Assistant
Expenditure Observer for each constituency
More
number of Observers and Assistant Observers in
ESC (Expenditure sensitive constituency)
More
number of Flying Squads and Static Surveillance
teams with man power from central Govt. and central
PSUs and CPF

33. ROLE OF DEO

He shall make appeal to public to avoid carrying huge
amount of cash during election process,
He shall give wide publicity about the 24X7 - Call
centre and District Complaint monitoring Cell,
He shall involve NYKs, NSS and other citizen forums
to get information about distribution of cash and other
gift items for inducement of electors,
He shall appeal to public and students for ethical
voting and educate them that both receiver and giver of
bribe are punishable as per law,
He shall be responsible for training of the manpower
engaged in Expenditure monitoring teams and election
agents.

34.

Let
us watch a video on
ethical voting!
34

35. EXPENDITURE MONITORING NODAL OFFICER

District level Nodal Officer in office of DEO, of the rank of
SDM/ADM, who will be in charge of Expenditure monitoring
training and coordination with all other team heads engaged in
expenditure monitoring,
He will be responsible for expenditure monitoring efforts in the
district, providing manpower and logistical support like space and
equipments,
Training of the Asstt. Expenditure Observers (AEOs) and all
the officials engaged in various teams should be done by the
Nodal Officer of the District

36. EXPENDITURE MONITORING NODAL OFFICER

The Nodal officer will keep custody of all shadow
observation registers and folders of evidence after
the poll,
Nodal Officer of Expenditure Monitoring Cell shall act as
the link between the DEO and the EO,
Nodal Officer will assist the DEO and Expenditure
Observer in finalizing the scrutiny report to be submitted
after declaration of result.
The affidavits of assets and liabilities filed by candidates
to be scanned and put in website on the same day

37. VIDEO SURVEILLANCE TEAM

Video
Surveillance
Team (VST)
• Minimum One official, one videographer and one vehicle
• Can be more than 1 team at a public meeting,
• Properly trained to identify and capture MCC and
expenditure related events in adequate minute details as
required,
• At the beginning of shooting, the team will record in
voice mode the title and type of event , date, place and
the name of the party or the candidate organizing the
same.
• It will capture the photo in such a way that the evidence of
each vehicle, furniture, rostrum, banner, cutout etc.
can be seen clearly and the expense thereon can be
estimated,
• At the end of shooting, the team may also record in voice
mode the estimated number and type of vehicles,
Chairs,
furniture,
approx
size
of
rostrum/banner/poster/cutout etc. used in the event.
• This team will prepare a video cue-sheet in the format
given at Annexure-7 of the instructions. This cue-sheet
contains the highlights of the recording with date and time.
Therefore it should be ensured by the team that the time
and date set up in the camera is correct.
37

38. VIDEO VIEWING TEAM

Video
Viewing
Team
(VVT)
• 1 officer and 2 clerks (or as required) for each
assembly segment ,as viewing all CD’s is a time
consuming task,
• View Video CD provided by VST for identifying
election expenditure and MCC related issues,
• Submit report containing candidate wise
expenditure no later than next day to Accounting
Team/ Asst. EO, on public rally including the vehicle
numbers, number of chairs, size of Dias, audio
system, posters , banners, helicopter expense,
media advertisements and Paid News, names of
candidates
• MCC related report to General Observer and RO
38

39. ACCOUNTING TEAM

Accounting
Team
• One official and one accounting clerk per
Assembly Constituency/segment
• Drafted from employees of accounts wing of
Central Govt. depts.
• Work under Asst. EO, involved in
preparation
of
Shadow
Observation
Register and maintaining videos/ CD
evidences carefully in Evidence Folder. To
maintain proper back-up which can be
called by Commission later.
• Will enter expenditure incurred by the candidate
on major expenses and corresponding notified
rates against each item( major public
meetings/rallies) in the Shadow Observation
Register, reported by various teams and
calculate the total expenditure of the event
observed for each candidate.
39

40.

MONITORING OF CAMPAIGN THROUGH MEDIA:MCMC
Print
Media
Electronic
Media
Local
Newspapers
Radio including
Private FM
Other
newspapers in
circulation in
area
TV channels,
cable network
Magazines
Bulk SMS
Pamphlets &
Posters
40

41.

DISTRICT LEVEL MCMC – TO OPERATE 24X7
• A Dist. Level MCMC comprising DEO/RO (of
Parliamentary Constituency), ARO (not below
SDM),Central Govt. I&B Official(if any) and 1 citizen/
journalist nominee of Press Council of India/ DPRO
or DIO equivalent- member secy.
• Certifying advt. proposals of candidates,
• Scanning media for suspected ‘paid news’ and
examination of complaints, reference by EO.
• RO to issue notice to candidate within 96 hrs. and on
receipt of reply from candidate Dist. Level MCMC to
decide expeditiously & convey decision to candidate.
If he/she does not reply within 48 hrs of recpt. of
notice, then Distt. MCMC’s decision is final .
• EO to report to ECI immediately on Paid News
• Infrastructure – in separate room - 3-4 TVs with
cable, all newspapers including local,
41

42. SEPARATE BANK ACCOUNT

1.
2.
42
The candidate to open a separate bank account for election
expenditure, at least one day prior to filing of his
nomination papers.
It can be opened in joint name of the candidate and his
election agent, anywhere in the state.
This Bank account can not be opened jointly by the
candidate with spouse or other relatives, if they are not the
election agent of the candidate.
The account can be opened in any bank, including cooperative banks and Post Office.
At the time of nomination the candidate will communicate
the account number of this bank account to the RO. All the
election expenses of the candidate should be met from this
bank account.
3.
4.
5.

43. SHADOW OBSERVATION REGISTER (SOR) & FOLDER OF EVIDENCE(FE)

SHADOW OBSERVATION REGISTER (SOR) &
FOLDER OF EVIDENCE(FE)
SOR is for each Contesting Candidate in a constituency
(ANNEXURE-11 of the Instructions). To record all
expenses incurred on major events(public meetings/rallies
etc.,) towards election campaign,
All expenditure recorded to be supported by CD/Video
evidences (proper referencing) held in FE and to be crosschecked during Inspections
Signatures of candidate/ authorized agent to be taken
The SOR & FE to be handed to the Dy.DEO by the EO
for safe custody before leaving the constituency, under
43
receipt.

44. PREVENTIVE MEASURES : FLYING SQUADS

3 or more FS per
AC.FS- to attend
to all complaints
related to
election
expenditure &
MCC
Take immediate
action on receipt
of complaints
which will
provide complete
contact details of
complainant
Receive
complaints
forwarded by
Distt.
Complaint
Monitoring
Cell or
forwarded
from CEO
Office
Wherever not
possible to
reach within ½
hour, send SST
or local SHO
and monitor
action taken
by the officials
44

45. FLYING SQUADS

All action
taken by
FS/SST/Local
SHO to be
videographed
Complainant
to be
contacted in
case of
clarification
FS- report
action taken
to District
Control
Room/ Call
Centre
Forward
Daily Report
(in Ann.
prescribed)
to SP & DEO
and copy to
AEO
45

46. STATIC SURVEILLANCE TEAMS (SST)

There shall be three or more Static Surveillance
Teams in each AC with one magistrate, 3-4 Police
personnel and one videographer.
Expenditure Sesitive Pockets (ESP) in each
constituency are to be identified on the basis of last
complaints and economic development
They will be responsible for putting the check post
on major road/arterial road/ ESP to check
movement of illegal cash/liquor/arms or gift items
There should be surprise element in putting
the check posts so that one can not anticipate
about its placement.
To avoid any harassment of public.
Checking by SSTs from the date as decided by
ECI ( generally from the date of notification of
election)
Plan for deployment of SST during last 48 hrs to be
worked out in advance

47. STATIC SURVEILLANCE TEAMS

The entire activity at the check post should be video
graphed and the DVD handed over to Accounting Team,
for keeping in `folder of evidence`.
Any member of public may ask and take copy the Video
DVD/CD for a particular day by depositing Rs. 300/-.
It will submit a Daily Activity report in prescribed
format (Annexure-9) to SP, RO and Assistant Expenditure
Observer ,
The Nodal Officer at Police Headquarters at State
level will compile the Daily Activity reports of Flying
Squads and Surveillance Team and send to the CEO and
Commission.
EO to have coordination meeting with all law
enforcement agencies of district and the teams.

48.

Criminality is determined,
Posters/
election
materials
Cash(more than
Drugs,liquor,arms
Rs.50,000) in
or gift items
custody of any
valued at more
candidate/agent/
than Rs.10,000
party official
being carried in a
vehicle
48

49.

Utmost care to ensure all politeness,
decency and courtesy
Seizure has
to be done
with proper
Panchnama/
Acknowledge
ment
The FIR to be
Copy
authority lodged and forwarded to
whom to also put in
SP, DEO,
Exp.
appeal and notice board
procedure
of RO.
Observer,
for appeal
Nodal Officer
of Police and
must be
mentioned in
Police
Observer
the seizure
order
(If any)
49

50. STANDARD OPERATING PROCEDURE : SOP

During checking by SSTs, if any cash exceeding Rs.50,000
is found in a vehicle carrying a candidate, or his agent or
party worker or carrying posters or election materials or
any drugs, liquor, arms or gift items(valued more than Rs.
10,000) which are likely to be used for inducement of
electors or any other illicit articles are found in a vehicle,
the same shall be subject to seizure. Whole event of
checking/seizure to be video graphed by video team
submitting CD to R.O.,
An Appeal is to be made by DEO and CEO in local
language through Flying Squads / media regarding the
enforcement measures & advising the public and political
functionaries not to carry huge cash during election
process.

51. Visit of Expenditure Observer

To reach the constituency on the day of notification
of elections,
EO to leave the constituency after submitting the
poll preparedness report-I,
2nd Visit on date immediately after the date of
withdrawal of candidature and remain in the
constituency during entire campaign period and
leave the constituency only after the completion of
poll and sending his Report-III,
3rd visit after 30 days from declaration of results to
assist in finalisation of scrutiny report prepared by
DEO. He would He will send his final(IV) Report
after that.(would stay for 7 days)

52. INSPECTION OF ACCOUNTS OF ELECTION EXPENDITURE

Candidates are required to produce their accounts for
Inspection 3 times or more before the Expenditure
Observer (EO) or any officer authorized by him. The RO will
notify 3 dates & timing well in advance in consultation
with EO for inspection of election expenditure accounts
maintained by candidates,
RO will ensure that the latest Instructions of the
Commission on expenditure monitoring are given to the
candidates, in local language,
All the teams should be trained as per the latest
Instructions on EEM.

53. INSPECTION OF ACCOUNTS

Gap between the two inspection should not be less
than 3 days and inspection to be done in such a way
that major portion of expenses are covered under
inspection,
Candidate can have a separate agent for election
expenses,
Inspection to be done in the office chamber of RO or
any other Office room NOT AT THE GUEST HOUSE
between 10AM to 5PM,
Publicity has to be given about the contact number of
EO and time of inspection,
53

54. INSPECTION OF ACCOUNTS

The Accounting Team alongwith the AEO to be
present with Shadow Observation Register
and folder of evidence during inspections,
The details of
excess expenditure, if any found
based on evidences gathered, must be recorded in
writing on the register maintained by the
candidate and also on the SOR/FE and signatures
of candidate/Agent obtained on both. It must be
counter signed by EO/AEO and Accounting team
head,
Commission
considers
the
comments
of
Expenditure Observer in the register at the
time of disqualification proceedings.

55. INSPECTION OF ACCOUNTS

Instances of suspected Paid News will also be
noted in the register,
RO to issue notice to candidate on all such
discrepancies and also on all advertisements / Paid
News,
A photocopy of the accounts maintained by
the candidates should be obtained after each
inspection and RO will display a copy on the
notice board

56. INSPECTION OF ACCOUNTS

Notice to be issued to candidate in case of failure to produce
accounts for inspection and FIR to be filed if failure continues
(Sec 171-I of IPC),
Withdrawal of permission for use of campaign vehicle, if the
failure continues in spite of notice,
Intimation of such withdrawal of permission to
the Flying Squad to take the vehicle out of
campaign,
Any member of Public can obtain copy of Shadow
Observation Register after inspection, notices and replies by
candidates on payment of Re. 1/- per page.

57. REGISTRES MAINTAINED BY CANDIDATES TO BE CHECKED DURING INSPECTIONS

Register for maintenance of day to day a/c’s of election
expenses by contesting candidates Refer annexure-14 of the
instructions :
DAILY REGISTER :
CASH
BANK
REGISTER:
PART
PART
-A (Color: WHITE PAGES)
-B
(Color:
PINK
REGISTER: PART -C (Color: YELLOW
PAGES)
PAGES)
57

58. DISTRICT COMPLAINT MONITORING CELL

Copies of all complaints received and reports of inquiries
conducted shall be put on the notice board of the RO for
information of the Public. Any member of the Public can obtain
copies of these documents on payment of a fee of Re. 1 per page.
All complaints filed with DISTRICT LEVEL Complaint Monitoring cell
to be recorded and investigated
58

59. ASSISTANT EXPENDITURE OBSERVER

One Asst. Expenditure Observer (AEO) for
each Assembly segment:
AEOs should be of the rank Group ‘B’ Central
Govt. Officers. In case of shortage of officers
Officers of state finance or treasury may be
deployed.
AEOs are appointed from date of announcement
of election by DEO.
He would assist the Expenditure Observer and
the DEO in scrutiny of the account election
expenses submitted after the declaration of
result.

60. STAR CAMPAIGNERS

All Passengers going by private aircrafts/helicopters will be
frisked in commercial airports.
The candidate or Party shall inform about travel plan of the
aircraft/helicopter 24 hrs in advance for landing and take off
in non commercial airports, to DEO for security purpose
Candidate shall inform the RO concerned within 5 days of
landing about the hiring charges paid or payable for
helicopter /air craft and name of the pol. Party in case hiring
charges borne by it.
List of Star campaigners to be submitted to CEO or the
Commission within 7 days of the notification

61. STAR CAMPAIGNER

Travel expenses of star campaigners of allied party are not
exempt
If Star campaigner travels with candidate(s), then 50% of the
travel expense will be added/apportioned to the expenditure
of candidate(s)
If candidate shares the Pandal with the Star Campaigner or his
photo or poster with his name is exhibited in the meeting, then
the meeting expense will be added to his account
If any attendant, security guard or medical attendant of Star
campaigner or any member of the party, who is not a
candidate in the constituency concerned, or any representative
of electronic/print media travels with him, then travel
expenses of such star campaigner shall not be added to the
account of candidate provided they do not play any role in
election campaign of the candidate.

62. PUBLIC MEETINGS/RALLIES

Format for applying for permission to hold public
meeting/ rally is given in Annexure-16
Candidate has to mention date time, duration and
location of such meeting/rally along with
expenditure plan for obtaining due permission
This is necessary for maintenance of law and order
and proper video recording of events.

63. RALLY EXPENSES

All public rallies and Public meetings (even before
notification and after announcement) to be videographed
Rally expense for filing nomination to be included
Public who attend the rally in their own vehicle without
receiving any payment or without any flag, banner or
photo of candidate not to be included
Commercial vehicles used for rally to be included in
expense
Notional cost of fuel and driver salary of one Personal
vehicle used by the candidate to be added (Notional cost
of hiring in case of more than one personal vehicle used)
One vehicle of district level party officer ( Not being the
candidate) exempted

64. PRINTING PAMPHLETS, BANNERS AND POSTERS

The print and electronic media, cable network and FM
radio will be closely monitored
Prior approval of CEO before any broadcast or telecast
Press or publisher’s name and address, number of copies
and amount charged to be mentioned in all printed
material including media advertisements and sent to DEO
immediately
Advertisement in Print media to be covered under section
127A of RP Act,1951 and media must collect a declaration
signed by the publisher, attested by two persons (copy of
the printed material and declaration from the publisher to
be sent by the printer to CEO or DEO within 7 days).
Punishment for violation is imprisonment up to 6 months
or fine

65. MONITORING OF VEHICLES

Candidates to submit before the RO details of vehicles
proposed to be used and obtain permission in writing
Permission letter to be displayed on the wind screen of
vehicle
Permission given to a particular candidate being used by
another, vehicle to be seized and exp. For entire period to
be added
At district level, Party is allowed to have a vehicle for
general party propaganda

66. OTHER INSTRUCTIONS:

If candidate attends a community kitchen, during election
campaign, (other than those organized by religious
communities and normal ceremonies like marriage etc,) the
entire expenditure will be added as his election expenditure,
If the vehicle permitted to any independent candidate or
any other candidate is found carrying campaign material of
another candidate or being used for campaign for any other
candidate, the entire expenditure on the vehicle from the
date of permission will be added to the candidate using it
for his campaign and permission will be withdrawn

67. MONITORING PRODUCTION, STORAGE AND DISTRIBUTION OF LIQUOR

From the date of announcement of election, the
production, off-take, stock limits of stockists and retailers of
IMFL/Beer/country liquor are to be monitored district wise,
Opening and closing of liquor vending shops are to
closely monitored,
Intensive vigil over inter state movement of vehicles at
RTO check-posts and border check-posts by special
enforcement staff of Excise Deptt.,
To conduct raids to seize illicit liquor,
Inter state coordination of Excise Commissioners of the
bordering states,
District level Nodal Officer to submit report every alternate
day to DEO, Exp. Observer and State Level Nodal Officer,
who will compile the state level report to Commission
and CEO (Annex.22).

68.

Other Monitoring Measures
The bookings of marriage halls and Mandaps to be
monitored,
Distribution of gift items and cash coupons to be closely
monitored,
Unusual cash deposit/ withdrawal in account of SHGs
and NGOs,
Disbursal of wages under ongoing Government schemes
only in presence of Government officials during elections.

69. LODGING OF ACCOUNTS OF ELECTION EXPENSES:

Candidates are required to lodge their accounts of election
expenses with the DEO within 30 days of declaration of
result along with the register of election expenses (U/s. 78 of
the RP Act,1951)
Documents required to be filed:
1. Part I to Part VI of Abstract statement signed by the
candidate ,
2. Certified Copy of Bank statement ,
3. Affidavit signed by the candidate
4. Register of Day-to-day Accounts with all bills and vouchers in
original duly signed,
5. Copies of expenditure related notices issued by RO and
replies to such notices,
6. Replies to discrepancies pointed out at the time of
Inspection,

70. AFFIDAVIT OF ASSET AND LIABILITY

To file Affidavit of Asset and Liability along with nomination of
self, spouse and dependant children as per revised format,
Affidavit to contain:
I. Criminal Cases pending and Conviction Orders obtained
II. Actual value and cost of addition to
Immovable assets along with Market value, Bank Deposits
and Shares, Actual liabilities including Govt. dues and
disputed liabilities, PAN of self, spouse and children and
Income Tax paid as per last return,
Affidavit are to be scanned and uploaded to web site of CEO
within 24 hrs of receiving.
.

71. NOT LODGING ACCOUNT IN MANNER

o
o
Election Expenditure Register comprising of Day to Day
Account Register + Cash Register+ Bank Register +
Abstract Statement (Part I to Part VI) + Bills and
Vouchers (serially numbered) if not lodged with the
DEO office,
Abstract Statement ( Part I to Part VI ) as well as
Affidavit annexed with it not signed by the candidate
himself. (both these should be singed by the candidate
himself).

72. NOT LODGING ACCOUNT IN MANNER

NOT LODGING
o
o
o
o
ACCOUNT IN MANNER
Bills and vouchers are not signed by the
candidate or his election agent,
In case of discrepancy on any item of expenditure,
pointed
out
by
RO/Expenditure
Observer/designated officer during inspection of
register, the explanation along with reason for the
discrepancy on such items not enclosed,
Self certified copy of the bank statement not
submitted,
Any amount not correctly reflected by the
candidate or understatement of any amount of
expenditure.

73. DEO’S SCRUTINY REPORT : ( ANNEX-21)

At Sl. no.8, prescribed format:- whether candidate has
submitted his Expenditure Register ( Part A, B,C), Abstract
Statement (Part I to VI) along with Affidavit sworn by
candidate before Magistrate of first class or Oath
Commissioner or Notary Public, vouchers of expenses singed
by candidate/Agent, Self certified copies of the Bank Account,
Sl. no.10(a) and 12 of DEO`s Report:- The most important
column which may
cause the issue of Notice for
disqualification to candidate- by the Commission. DEO shall
mention as to
whether items of expenses reported by
candidate tally with those shown in Shadow Observation
Register.
If there is understatement or candidate has not mentioned any
expenses then it has to be shown in relevant columns of 10(b)
with proper evidences collected by various teams on
Expenditure Monitoring kept with the DEO.

74. District Expenditure Monitoring Committee (DEMC)

In case of discrepancy between SOR and the
register of the candidate, Notice to be issued
within 24 hrs by the RO
Candidate has to reply within 48 hrs, accepting
or disputing the excess amount
In case of dispute, the matter shall be decided by
DEMC consisting of EO, DEO, Dy DEO within
72 hrs in writing and a copy will be issued to the
candidate
In case of failure to produce the Accounts for
inspection, after 48 hrs of notice, the permission
for vehicle to be witdrawn and FIR to be lodged

75.

Expenditure incurred after the period of inspection
DEO to issue notice within 24 hours of lodging the
accounts by the candidate
The candidate to reply within 48 hours of receipt of
notice and the reply to be considered by DEMC and the
decision is intimated in writing to the candidate.
If candidate does not submit any reply to DEO after
receipt of notice, DEMC will decide the case on merits.
The notice, the reply by the candidate and decision of
the DEMC shall be displayed on the Notice Board.
The Abstract statement of accounts, lodged by the
candidates to be scanned and put in CEO website within
3 days
In case of failure to lodge accounts within the period of
30 days from the day of declaration of result, DEO shall
send the report to the Commission mentioning such
default.
DEO Scrutiny Report to be entered in EEMS software
within 3 days of its finalization
Lear
ning
Mod
ule
of
DEO

76. SOP: CHECKING OF HELICOPTERS/ AIRCRAFT

The Bureau of Civil Aviation Authority Instruction on the issue
Frisking and pre-embarkation checks of Bags at commercial
airports: During election process proper frisking of all persons
(excepting the exempted category) going by private Helicopter or
private aircrafts, and pre-embarkation screening/ phy. Checking of
baggage to be done at commercial airports
No prior permission for landing/ take off at commercial airports from
DEO. ATC to inform CEO or DEO half an hour in advance
ATC to keep records of all such pvt. Aircrafts/ helicopters and make
available to the CEO within 3 days of landing or takeoff. The CEO to
share this with EO for accounting purpose.
CISF to inform the Income Tax dept. if cash above 10lacs/ bullion is
detected in poll bound states,
76

77. SOP: CHECKING OF HELICOPTERS/ AIRCRAFT

At Non-Commercial airports or Helipads:
Application to be made by candidate or party to the
DEO concerned 24 hrs in advance
o Frisking
of any passenger at the time of
disembarkation will not be done, but all baggage to
be checked
o Candidate to inform the RO concerned the details of
passengers, expenditure incurred on hiring such
crafts and name of pol. Party if party has borne the
expenses within 5 days of landing
Pol. Parties to inform the ECI within 75 days (for
AC) and in 90 days ( for PC) after completion of
election, details of expenses on hiring
77

78. ROLE ASSIGNED TO INCOME TAX DEPARTMENT

To gather intelligence/ keep watch over movement of cash in
the constituency and take necessary action under IT Laws
To watch all airports of the state, major railway stations,
hotels, farm houses, hawala agents, financial brokers, Cash
couriers, Pawn brokers
IT Deptt. will open Air Intelligence Units in all airports of the poll
bound states and also shall keep vigil over movement of cash
through aircrafts/ helicopters leading to poll bound states,
To verify the assets and liability from the affidavits
To verify returns by Political Parties

79. Check list for DEOs: Before announcement

To identify officers for Assistant Expenditure Observers form
Income Tax, Customs & Central Excise or other Accounts
Departments of Central Govt. or PSUs.
To identify manpower for Flying Squad (one or more per
AC); Static Surveillance Team (3 or more per AC) and Video
Surveillance Team( one or more per AC)
To Mobilise Video Cameras as per requirement of Video
Surveillance Teams, Flying Squads and Static Surveillance
Teams.
To arrange TV/Computers with TV connection for MCMC.
To identify Expenditure Sensitive pockets (ESPs) and
Expenditure Sensitive Constituencies’(ESCs) – on the basis
of level of development, literacy, complaints during
Legislative Assembly Election to forward to ECI.
To identify the Nodal Officer of State Police and State Excise
Department of the district for Expenditure Monitoring
programme- they will be Master Trainers.

80. Check list for DEOs: Before announcement

To pursue all pending cases of last election, where
FIR was filed and take it to logical conclusion.
To identify officers who will be notified as Executive
Magistrate for the Flying Squad / Static
Surveillance Team.
To prepare plan for training of all manpower to be
deployed in Expenditure Monitoring Teams in 2/3
phases.
To identify a senior officer of ADM rank as Nodal
Officer for Expenditure Monitoring and forward his
name, telephone no. , fax no. and mobile no. etc to
ECI – He will be Master Trainer for all Expenditure
Monitoring officials.
To get the figures of Daily production, distribution
and storage of liquor in the district during last year

81. Check list for DEOs: Before announcement

To identify Expenditure Sensitive Pockets in each
constituency on the basis of complaints during last
election, literacy and economic development of the
area and to intimate to Commission through CEO
To prepare plan for Ethical Voting campaign
involving the students of colleges and schools,
NYK, NSS and CSO
To print the Registers and forms for the candidates
and the teams

82. Check list for DEOs: After announcement

To arrange meeting with banks for
(i) facilitation in opening bank account by candidates
and issuing cheque books instantly
(ii) sending suspicion transaction report exceeding
Rs.1 Lakh instruction dated 19.7.2012 (Annexure-64)
(iii) Procedure to be following for ATM Vans as per
guideline of Ministry Finance dtd. 20.2.2013
(Annexure-66)
To go through the Guidelines for permission for
helicopter landing in the district as for checking of
baggage.
To arrange meeting with political parties in the
district after announcement of election for notification
of rates of different items of election campaign
expenditure and hand over a copy of Compendium of
Instructions on EEM.

83. Check list for DEOs: After announcement

After Announcement:
To ensure that FS, VST, VVT, MCMC,
Accounting team are functional
District level Complaint monitoring Cell is
functional with toll free number
All rallies are videographed for verification of
party expense
To ensure that the district level state excise
deptt is submitting report in the prescribed
proforma

84. Checklist of DEOs: After Nomination

To ensure that the SST is functional and put in
ESPs/ major roads
To ensure that the proper registers and forms for
affidavits are given to candidates for filing the
nomination
Take note of the list of Star Campaigners
received by the CEO and ECI within 7 days of
notification of election.
To ensure that the training of candidates or
agents at RO level is organised on the date of
scrutiny of nomination

85. Checklist of DEO: After Completion of election

To issue a letter just after declaration of results to all the
candidates for lodging the account within 30 days of
declaration of result and mentioning the date of facilitation
training in that notice.
To arrange one-day facilitation training programme for all the
election agents/candidates and the personnel engaged for
receiving the accounts, within one week before the final date of
submission of the account of election expenses.
Scanned copy of the Abstract Statement (Part I to Part VI) of
all the candidates to be put on the website of the CEO,
positively within 3 days of lodging of account of election
expenses by the candidate, for wider dissemination of
information to all public.
The list of winner and runner up and their election
expenditure as shown in their accounts is to be prepared and
are put in notice board of DEO

86. Checklist of DEO: After Completion of election

To scrutinize the statement of accounts of election
expenditure submitted by each candidate, with the
help of the DEMC and issue notice within 24 hrs in
respect of expenses, not correctly shown and calling for
the reply from the candidate on such discrepancy
within 48 hrs
To intimate to the candidate in writing the decision of
DEMC on his reply
To get the comments of Exp. Observer on his Scrutiny
report and forward to the Commission through the
CEO within 37 days of declaration of the results in the
prescribed format.
The scrutiny report of DEO for each candidate is to be
entered in EEMS Software, within a week after
submission of DEO’s Scrutiny Report.

87. TELEFAX NO. / E-MAIL ID FOR REPORTING

Sh. Avinash Kumar, Under Secretary (EE Div.)
- Tel: 011 23052055, 9868911976 [email protected] .
Sh. Malay Mallick, Under Secretary (EE Div.)
- Tel: 011 23052058, 9868113451 [email protected] .
Sh. S.K. Rudola, Secretary , Fax: 011- 23052049, 9013308437
(e-mail: [email protected])
Sh. B. B. Garg, Jt. Director, Fax: 011- 23052003, 08130920555
(e-mail: [email protected])
In case of urgency:Sh. P. K. Dash, DG (Exp.) Tel. 011 23356025, Fax: 01123318506, 09868301742
e-mail: [email protected]
AddressNirvachan Sadan, Ashoka Road, New
Delhi-01

88. धन्यवाद ! THANKS

88

89. Pledge

I do swear in the name of God / do affirm that
I shall uphold the democratic traditions of our
country, as mandated under the constitution with
utmost sincerity and dedication, and
shall make all efforts towards curbing the
pernicious effects of Money power and Muscle
power, and
shall ensure conduct of free, fair and clean elections