Failure to keep election accounts

Anyone who is legally required to keep accounts of expenses incurred at or in connection with an election but fails to keep those accounts commits an offence. The consequence is a fine which may extend to five thousand rupees. The offence is non-cognizable, is bailable and can be tried by a Magistrate of the first class.

Priya manages the expense records for a local candidate and the law requires her to keep detailed accounts of election spending. She does not maintain those accounts. Under this rule she can be punished with a fine of up to five thousand rupees.