Suresh Kait, J.

1. Vide present petition, the petitioner has assailed the order dated 13.07.2014 passed by the Election Commission of India (hereinafter called as ‘The Commission’) and seeks direction to set aside the impugned order to the extent of holding that the petitioner has failed to lodge his account of election expenses within time and in the manner required as per The Representation of The People Act, 1951 (hereinafter called ‘the Act’) and The Conduct of Elections Rules, 1961 (hereinafter called ‘the Rules’).

2. Also seeks direction to quash and set aside the consequential order to issue show cause notice under Rule 89(5) of the Rules.

3. Mr. Kapil Sibal, learned senior counsel appearing on behalf of the petitioner submitted that seven advertisements dated 05.10.2009, 12.06.2009, 07.10.2009 and 25.10.2009 were published in different Newspapers during the ‘Assembly Election’ of the State of Maharashtra. The allegations are that the petitioner did not disclose the expenditure incurred on the aforementioned advertisements within time and manner prescribed in the Act. The total pro-rata expenditure on the alleged advertisements which can be attributed to the share