M.R.AGNIHOTRI, J.

1. In November, 1989, general elections to Lok Sabha were held and from 1 Gurdaspur Parliamentary Constituency Capt. Chanan Singh Sidhu also contested. On 28/11/1989, the result was declared, but the petitioner lost the election. Still, according to the statutory provisions contained in Ss. 77 and 78 of the Representation of the People Act, 1951 (hereinafter called the Act), he was required to keep a separate account of all the expenditure incurred by him in connection with the election between the date on which he was nominated and the date of declaration of the result thereof, and to lodge the same with the District Election Officer within thirty days of the date of declaration of the result, that is, by 28/12/1989. This account is required to be lodged along with necessary details and supporting documents, that is, vouchers etc. as prescribed under Rules 86(1) and 86(3) of the Conduct of Elections Rules, 1961 (hereinafter referred to as the Rules). The relevant statutory provisions as contained in the Act and the Rules are reproduced below for facility of reference. Representation of the People Act, 1951

"77. Account of election expenses and maximum the