1. The issue for consideration in all these writ petitions being the same, they are amenable to disposal by way this common order.

2. The petitioners in these cases contested in the elections held in 2013 and 2014 to various posts falling within the purview of the Andhra Pradesh Panchayat Raj Act, 1994 (for brevity, ‘the Act of 1994’). Some of them contested for the posts of Sarpanches/Ward Members of Gram Panchayats in the elections held on 23.07.2013, 27.07.2013 and 31.07.2013 while others were in the fray for the posts of members of Mandal Parishad Territorial Constituencies (MPTCs)/Zilla Parishad Territorial Constituencies (ZPTCs) in the elections held in April, 2014.

3. While so, the Telangana State Election Commission (for brevity, ‘the Commission’) disqualified all the petitioners under Section 19-B of the Act of 1994, which was applicable to the State of Telangana after its formation on 02.06.2014. By way of these writ petitions, they assail the validity of the disqualification visited upon them.

4. Section 19-B of the Act of 1994 speaks of disqualification of candidates for failing to lodge their accounts of election expenses. The provision reads thus:

‘Section 19-B. Disqualification for failure to lodge account of election expenses:- If the State Election Commission is satisfied that a person, -

(a) has failed to lodge an account of election expenses within the time and in the manner required by or under this Act, and

(b) has no good reason or justification for the failure, the State Election Commission shall, after following the procedure prescribed, by order published in the Andhra Pradesh Gazette declare him,

(i) to be ineligible for a period of three years from the date of the said order to contest any election held for any office under this Act; and

(ii) to have ceased to hold office; in case he is elected.’

5. Chapter II-A in Part-V of the Act of 1994 deals with ‘Election Expenses’. Section 230 therein states that the said Chapter would apply to candidates in any election held under the Act of 1994. Section 230-A speaks of how an account of election expenses is to be maintained by every candidate in any election held under the Act of 1994. Section 230-B states that every contesting candidate at an election shall, within forty-five days from the date of declaration of the result of the election, lodge with the District Election Authority, an account of his election expenses.

6. The Andhra Pradesh Panchayat Raj (Conduct of Elections) Rules, 2006 (for brevity, the Rules of 2006’), were framed by the erstwhile Government of Andhra Pradesh in exercise of power under the provisions of the Act of 1994. Rule 100 of the Rules of 2006 deals with particulars of the account of election expenses and sub-rule (2) thereof provides that the account of election expenses shall be submitted to the District Election Authority through the Mandal Parishad Development Officer (MPDO) within forty-five days of the declaration of the election result. The date of submitting the return in the office of the MPDO shall be deemed to be the date of filing of the return under Section 230-B of the Act of 1994 and the MPDO is required to forward all the returns received by him to the District Election Authority immediately on the expiry of forty-five days from the date of declaration of the election result. Sub-rule (3) provides that the MPDO shall send a list of contesting candidates who failed to submit their accounts of election expenses within the time specified in sub-rule (2) and he shall also forward any account of election expenses submitted after the due date, with his report. Rule 101 prescribes that the District Election Authority shall, within two days from the date on which the account of election expenses is received by him under Rule 100, cause a notice to be affixed on the notice board specifying the date on which the account has been lodged before the MPDO, the name of the candidate and the time and place at which such account c