Judgment

RAY, J. : - This is an appeal from the judgment dated 26 March, 1970 of the Assam and Nagaland High Court declaring the election of the appellant void under Sec. 100 (1) (b) of the Representation of the People Act (hereinafter referred to as the Act) and further declaring the appellant to have committed a corrupt practice within the meaning of S. 123 (6) of the Act for incurring or authorising expenditure in contravention of S.77 of the Act.

2. The gist of the finding of the High Court is that the appellant showed in his return a sum of Rupees 900/- as election expenses after claiming a refund of Rupees 100/- but the appellant is found to have incurred or authorised expenditure of a further amount of Rupees 154.15 which the appellant did not include in his return and thereby the appellant exceeded the permissible limit of Rupees 1000/- by Rupees 54.15.

3. The finding of the High Court is that the appellant incurred or authorised the expenditure of Rupees 90/- for what is described as pink identity cards and secondly incurred or authorised the expenditure of Rupees 22.65 in respect of purchase of forms and election hand-books and thirdly incurred or authorised the expenditure