IPC Section 171I: Failure to Keep Election Accounts

1. The Code

Section 171I of the Indian Penal Code (IPC) deals with the offense of failing to maintain proper accounts related to election expenses. It states:

“Whoever, being a candidate for election, or any other person, fails to keep or maintain a true and correct account of all expenditure incurred or authorized by him in connection with the election, shall be punished with imprisonment for a term which may extend to one year, or with fine, or with both.”

2. Explanation

Section 171I of the IPC mandates that all candidates and individuals involved in an election must meticulously maintain a record of all expenses incurred or authorized during the electoral campaign. These accounts should be accurate, reflecting the true cost associated with the election activities. This requirement aims to ensure transparency and accountability in the electoral process, preventing undue influence and the misuse of funds.

3. Illustration

Consider a candidate for the Lok Sabha election. During their campaign, they spend money on various activities like rallies, posters, and advertisements. According to Section 171I, they are obligated to keep a detailed record of each expense, including the date, amount spent, and purpose. If the candidate fails to maintain this account accurately, they become liable for prosecution under this section.

4. Common Questions and Answers

Q1. Who is required to maintain election accounts?
A1. Both candidates for election and any other individual who incurs expenses related to the election are required to maintain these accounts.

Q2. What kind of expenses need to be recorded?
A2. All expenses incurred or authorized in connection with the election must be recorded, including but not limited to travel, accommodation, rallies, advertisements, and campaign materials.

Q3. What are the penalties for failing to keep election accounts?
A3. The punishment can be imprisonment for up to one year, a fine, or both.