Point of Law: Election - Tendering election expenses - Exemption of - It would not be that expenses for election would be only when there would be a contest in elections. It cannot be said in all cases that there would be no election expenses in contest free or unopposed elections and candidates getting elected unopposed, would stand exempted from tendering election expenses.

ORDER :

1. The reference comes before us pursuant to judgment and order dated 6th March, 2020 passed by learned single judge in a group of writ petitions bearing No. 3639 of 2020 and other companion matters.

2. Learned single judge, hearing Writ Petition No. 3639 of 2020 and others, had found that the issue raised in the matters is as to whether a candidate elected unopposed is required to tender account of election expenses, and that petitioners rely on Dipmala W/o Ravindra Chachane vs. Additional Commissioner, Nagpur, 2020 (1) Mh. L.J. 900 to contend that a candidate elected unopposed is not required to campaign for contesting election and, as such, does not incur election expenses.

3. Case submitted before the learned single Judge on behalf of the State had been that in Dipmala’s case (supra), section 77 of the Representation of People Act, 1951 which mandates a candidate to keep account of all the expenditure incurred in connection with election, from the stage of nomination to the date of declaration of result as well as order dated 15th October, 2016 issued by the Maharashtra State Election Commission with regard to submission of expenses in election to the Parliament, Legislative assembly and local bodies had not been referred to or cited. The Resolution refers to, inter-alia, that expenditure incurred even for tendering nomination form would be an election expenditure. In said group of petitions viz.

W.P. No. 3639 of 2020 & others, order of the State election commission dated 7th February, 1995 was referred to whereunder a candidate was supposed to maintain an abstract of accounts of expenditure including amount spent on the items specified in proforma in Annexure 1 as election expenses which contains thirty one heads, inter-alia, cost of nomination form, expenditure on security deposit, purchase of copies of electoral rolls, etc. Information according to Annexure 1 was required to be submitted by a candidate within thirty days of declaration of election result with the election officer, to be accompanied by affidavit on oath. The candidate was also required to maintain day to day accounts of expenditure and submit the same to returning officer on following day by 2.00 p.m.

4. It had been considered by the learned judge that in Laxmibai vs. The Collector, Nanded and Others, the Supreme Court in its decision dated 14th February, 2020 had concluded that section 14B of the Maharashtra Village Panchayat Act gives discretion to the district collector whether proper and just reasons have been given by the candidate for failure to tender account of election expenses.

5. It had further been found by him that in Abhishek Vinod Patil vs. The Divisional Commissioner and Another, Writ Petition No. 11477 of 2018, a division bench at Aurangabad on 27th February, 2020 had considered that delay of two months in tendering election accounts entails disqualification.

6. It is observed by the learned judge that order dated 15.10.2016 of the State Election Commission, has been issued with a view to eradicate corrupt and evil practices and to eliminate money power imposing limitations on election expenditure by a candidate, obligating maintenance of its accounts including the books/bills/vouchers etc. and to tender the same to competent authority. Analyzing the order, the learned judge considered that accounts of expenditure on various heads are to be maintained by a person (observing that it is not restricted to an elected candidate) including expenses incurred over fling nomination forms (as some forms are likely to be rejected) bearing in mind that trend, of late had been, candidates submit nominations with fanfare, processions, road-show etc. involving lot of expenditure. He noticed that provisions under the order of State Election Commission do not make any distinction between a single candidature for a post and two or more candidates vying for the same post in election fray and as such starting point of expenditure would be from nomination f