Election Expenditure

Monitoring [EEM]
Briefing of Expenditure
Observers

Assembly Elections in
Tamil Nadu, Kerala and Puducherry
2016
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 LEGAL PROVISIONS :
The Representation of the
People’s Act, 1951
 The Conduct of Elections
Rules, 1961
Instructions of Commission
Indian Penal Code, 1860
Income Tax laws
State Excise Acts & Rules
TYPES OF ELECTION EXPENDITURE
Election expenditure can be classified into
two types on the basis of legal provisions

Expenditure permissible Illegal expenditure [Distribution

under the law [public of money, Gifts, liquor or any
meetings, posters, banners, other item among electors with
vehicle etc.] the purpose of influencing them]

Ceiling for
See rule 90 of the CE Rules, Such type of election expenses
1961 of the candidate and political
Max-PC- 70 lacs party have to be stopped
AC-28 lacs through monitoring
(20 lacsPuducherry) 5
MAJOR LEGAL PROVISIONS RELATED TO
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ELECTION EXPENDITURE MONITORING A CT
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 THE LEGAL PROVISIONS RELATED TO
ELECTION EXPENDITURE MONITORING

RP ACT, 1951

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 THE LEGAL PROVISIONS RELATED TO
ELECTION EXPENDITURE MONITORING

RP ACT, 1951

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 PROVISIONS OF INDIAN PENAL CODE, 1860
171-B: Any person giving or accepting gratification to induce a
person to exercise his electoral right would commit the offence of
bribery.
 171 C : Any Act which voluntarily interferes or attempts to
interfere with the free exercise of any electoral right.
 171 F: Punishment for undue influence or personation at an
election may extend to one year
 171 H: Expenditure done by any person/ organization for a
candidate without his written permission would be considered
illegal whether the expenditure is in relation to a public meeting,
advertisements, publication or in any other way.
 171 I: If the candidate/his election agent does not maintain an14

account of his election expenditure as specified by ECI

ELECTION EXPENDITURE: CASE LAW
 The Hon’ble Supreme Court in L. R. Shivaramagowde Vs. T.M.
Chandrashekhar - has observed that-
 The ECI can go into the correctness of the account of election
expenses filed by the candidate, and
 Disqualify a candidate under section 10 A of the Representation
of the People Act, 1951 in case the account is found to be incorrect
or untrue.
Supreme Court decision in Ashok Shankarrao ChavanVs. Dr.
Madhavrao Kinhalkar & Ors., Madhu Koda Vs ECI, dated 5th May,
2014, had observed –
``Sec. 10A clothes the ECI with the requisite power and
authority to enquire into failure to submit the account of
election expenses in the manner prescribed and as required by
or under the act`` 15
ELECTION EXPENDITURE: CASE LAW contd.
 and it upheld the Commission’s decision regarding
disqualification of Umlesh Yadav u/s 10A, a returned
candidate from 24-Bisaulli AC, Uttar Pradesh, General
Election to Uttar Pradesh Legislative Assembly, 2007.
Kanwar Lal Gupta Vs Amar Nath Chawla (AIR 1975
SC 308) is guiding principle to distinguish between the
expenditure of a party and the candidate of that party.
Common Cause Vs UOI & Ors. (1996 SC 3081) lodging
of expenditure accounts by the political party- within 75/90
days of completion of Assembly/Lok Sabha election (ECI
letter no. 76/EE/2012-PPEMS, dated 21.01.2013)
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 Illegal ways of wooing electors
1. Cash in envelopes in newspapers pushed beneath the door of the elector.
2. Inside Morning Milk pouch, along with cash in an envelope.
3. Through Self Help Groups for onward distribution among women electors.
4. Through pawnbrokers by reimbursing the short term loan taken by electors,
by mortgaging jewellery.
5. Paying cash as incentive for not casting vote by the committed voters of
rival candidate, if such voter shows finger without indelible ink after election.
6. Cash given in advance before notification of election to the local leaders for
distribution among electors.
7. Cash given through community feasts under the plate or banana leaf.
8. Cash given in the name of MGREGA, DWACRA and other government
projects.
9. Cash given to dummy candidates for using the permission obtained by
them for the campaign vehicles or political agents.
10.Cash given to certain non-serious persons of a locality to contest to divide
votes of rivals.
11. Cash given to Leaders of rival political parties, rival candidates not
to seriously campaign in elections.
12. Black Money raised by party/candidate in name of coupon
sale.
13. Cash given to the polling agents of rivals candidates, to be silent,
during counting.
14. Cash given to village headman for ensuring votes.
15. Cash given to village fund on the eve of election for construction
of road or temple or school, etc.
16. Distributing Cash among the Ladies who come for “Aarti” to
candidate.
17. Distributing Cash for those who come to attend public rally
arranged by party or candidate.
18. Making Cash payment for the vehicles or Trucks for ferrying the
voters to the place of rally or to the polling booth.
19. Cash given to journalists or media men to write positively about
the candidate or to write pessimistic news of rivals.
20. Cash given to journalists/media men to blackout the news about
the rivals or to publish negative news.
21. Cash transferred through RTGS route of banks to the a/c’s.
22. Cash given to the youth clubs on the eve of elections for
organizing cricket match, football match.
23. Cash given for charity like organizing medical camp, melody party,
theatres etc., on the eve of elections.
24. Distributing TVs, video recorders & projectors to village clubs.
25. Giving cash for constructing toilets, tubewells or mobile phone
with top up cards or laptops to the voters or local leaders.
26. Organizing mass marriage functions during election process and
bearing the entire cost of marriage.
27. Distributing SUVs or Luxurious vehicles to appease local party
leaders.
28. Reimbursing fuel bills through negotiated deals with petrol
pumps.
29. Promising jobs for the unemployed youth in the academic
institutes or companies of the candidate.
30. Organizing religious functions like “Prabachan” Ramayan”
“Hanuman Chalisha” etc. before elections.
31. Distribution of free books to the students, just before elections.
32. Free admission to children of influential voters of a locality in
Engineering College or medical college run by the candidate.
33. Distributing free cows or buffalos among voters before election.
34. Distributing free agriculture seeds and manures among the
voters.
35. Distributing free solar lamps among the rural voters.
36. Distributing diaries/calendars/purse/T-shirt/sarees/ vanity bags.
37. Using ‘Aarthiyas’ (commission agents) for distribution of cash
among farmers or waiving commission demanded form them

38. Cash given to religious leaders or leaders of a caste for

ensuring votes of their followers.
39. Distribution of liquor, drugs, poppy husks among the voters.
40. Organizing rallies with film stars /musicians/orchestra, important
personalities in aircrafts or helicopters to the constituency and
not showing the correct expenditure.
41. Giving SIM Card talk time to electors
42. Giving Rs. 500 Note rolled up inside a ball pen/stem of party
 Modes of Transport of Cash
 In ambulance vans
 In bonnet of the car
 Inside door panels of the car
 On roof top of buses
 In police vans
 In Helicopters
 In Trains
 Inside Newspapers and milk bags
 Inside party flags( rolled inside the stick)
 Preventive methods for curbing the use of Black
Money
 Campaign for “Ethical voting” through Media
 Involvement of school/college students and Booth level
Awareness Groups(BAGs) in spreading the message
against bribery during elections.
 Involving Civil Society Organizations, RWA. NYKs etc.,

 Announcement through Public address system fitted on

the vehicles of the Flying Squads that both giving or
taking bribe for casting votes is a punishable offence.
 Separate Bank account by each candidate.
Mechanism for
Election Expenditure
Monitoring in Elections

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NEW EXPENDITURE MONITORING MACHINERY
 Expenditure Observer (EO)
 Asst. Expenditure Observer (AEO)
 Flying Squad and Static Surveillance Teams (FS
and SST)

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 Video Surveillance Team (VST)
 Video Viewing Team (VVT)
 Media Certification and Monitoring Committee
(MCMC)
 Accounting Team
 Liquor monitoring Team
 ESCs and ESPs
 MEETING WITH POLITICAL PARTIES
 DEO convenes a meeting of all the recognised Political
Parties within 3 days of announcement of election about the
Instructions of the Commission for explaining the legal
provisions and giving a copy of the compendium of
instructions,

 Hediscusses about the various rates of expenditure and

considers their suggestions before notification of rates,

 CEO arranges facilitation training at State Level on

Expenditure Monitoring Measures for the representatives of
all registered political parties of the state, to explain various
legal provisions including the procedures.
 TWO TRAINING PROGRAMMES
The DEO arranges two facilitation trainings for all election
agents/candidates through the Exp. Monitoring Cell
First, immediately on the day of scrutiny of nomination in presence of
Expenditure Observers to acquaint them with the legal provisions,
procedures for filling up the forms and registers and dates of inspection
of accounts,
Second, within a week before the final date of submission of accounts
in presence of Asst. Exp. Observers ( i.e., after 20 days of declaration of
results) with all election agents/candidates/personnel engaged in his
office for receiving the accounts, regarding the procedure for filling up
the forms of Abstract Statements of Election Expenses and affidavits,
consequences for failure and other legal provisions. The
candidates/agents are also apprised of the Account Reconciliation
Meeting to be held on 26th day after the date of declaration of results
 EXPENDITURE OBSERVER (EO)
You are responsible for overall supervision of
expenditure monitoring for two or more
Assembly segments. You have to inspect
functioning of different teams engaged in

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expenditure monitoring and inspect the accounts
of the candidates
At least one Expenditure Observers for each
district but shall not have not more than five ACs
Assistant Expenditure Observer for each
constituency. AEO also assists the EO and DEO
in preparation of scrutiny report
 ROLE OF DEO
 After announcement of election, he shall make an
appeal to public to avoid carrying huge amount
of cash during election process,
 He is responsible for training of the manpower
engaged in Expenditure monitoring and election
agents.
 He shall provide logistical support to all the teams
 He is responsible for notification of rates of
campaign items.
 He shall get the abstract statement of accounts of
candidates scanned and put in website within 3
days of receipt
NOTIFICATION OF RATES FOR ASSESSMENT OF
EXPENDITURE
 The list of these rates would be given by the RO to the
candidates at the time of filing of nomination papers,
 If the rate of any item is not available in the list, the
candidate/election agent, if they wish, may apply with the

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DEOs to notify the rates for such items as well and the DEOs
will take appropriate steps to notify them,
 Any objection regarding the quantum of such rates has to be
made to the DEO within 24 hours of notification,
 To obtain airing charges from media houses with reference to
campaigning through electronic media.
 Rates for refreshment/ lunch/dinner/Daily allowance for
agents/ workers and for installing kiosks on poll day shall also
be taken into account.
 EXPENDITURE MONITORING CELL (EMC)
This cell at district level consists of a Nodal Officer on behalf of DEO,
of the rank of SDM/ADM and two officials, who will be in charge of
Expenditure monitoring training and coordination with all other team
heads engaged in expenditure monitoring,
Training of the Asstt. Expenditure Observers (AEOs) and all the
officials engaged in various teams should be done by these Nodal
Officers of Expenditure Monitoring Cell in the District as soon as the
elections are announced,
EMC will assist the DEO and Expenditure Observer in finalizing the
scrutiny report to be submitted after declaration of result.
 VIDEO SURVEILLANCE TEAM(VST), VIDEO
VIEWING TEAMS(VVT)& ACCOUNTING TEAM

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FLYING SQUADS

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 STATIC SURVEILLANCE TEAMS (SST)
• There shall be three or more Static Surveillance Teams in each AC
with one magistrate, 3-4 Police personnel and one videographer.

• They will be responsible for putting the check post on major

road/arterial road to check movement of illegal cash/liquor/arms or
gift items

• There should be surprise element in putting the check posts so

that one can not anticipate about its placement. The Flying
Squad of the district will supervise the posting of the Static
Team/Check Post so as to avoid any harassment of public.
• Checking by SSTs from the date as decided by ECI ( generally
from the date of notification of election)
 STATIC SURVEILLANCE TEAMS
 The entire activity at the check post should be video
graphed and the DVD handed over to Accounting Team,
for keeping in `folder of evidence`.
 Any member of public may ask and take copy the Video
DVD/CD for a particular day by depositing Rs. 300/-.
 It will submit a Daily Activity report in prescribed format
(Annexure-9) to SP, RO and Assistant Expenditure
Observer
 The Nodal Officer at Police Headquarters at State level
will compile the Daily Activity reports of Flying Squads
and Surveillance Team and send to the CEO and
Commission.
 EO to have coordination meeting with all law enforcement
agencies of district and the teams.
 STANDARD OPERATING PROCEDURE : SOP
 During checking by SSTs, if any cash exceeding Rs.50,000 is
found in a vehicle carrying a candidate, or his agent or party
worker or carrying posters or election materials or any drugs,
liquor, arms or gift items(valued more than Rs. 10,000) which are
likely to be used for inducement of electors or any other illicit
articles are found in a vehicle, the same shall be subject to
seizure. Whole event of checking/seizure to be video graphed by
video team submitting CD to R.O.,
 An Appeal is to be made by DEO and CEO in local language
through Flying Squads / media regarding the enforcement
measures & advising the public and political functionaries not to
carry huge cash during election process.
 Release of seized cash
 To avoid inconvenience to public and genuine persons and
also for redressal of their grievances, if any, a committee shall
be formed comprising three officers of the district, namely,
 i) CEO, Zila Parishad/CDO/PD, DRDA
 ii)Nodal Officer of EEM in DEO’s office(Convenor) and
 iii)District Treasury Officer
 The Committee shall suo motu examine each case of seizure
made by Police/SST/FS and where Committee finds that no
FIR/ complaint filed against the seizure or not linked with any
candidate /political party, as per SOP, it shall take immediate
steps to order release of such cash to person concerned after
passing a speaking order to that effect.
 The procedure of appeal against seizure should be mentioned
in the seizure document
 All cases of seizure should be intimated to Committee
 SEPARATE BANK ACCOUNT
1. The candidate to open a separate bank account for election
expenditure, at least one day prior to filing of his nomination
papers.
2. It can be opened in joint name of the candidate and his
election agent, anywhere in the state.

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3. This Bank account can not be opened jointly by the
candidate with spouse or other relatives, if they are not the
election agent of the candidate.
4. The account can be opened in any bank, including co-
operative banks and Post Office.
5. At the time of filing nomination, the candidate will
communicate the account number of this bank account to the
RO in writing. All the election expenses of the candidate
should be met from this bank account.
 SHADOW OBSERVATION REGISTER
(SOR) & FOLDER OF EVIDENCE (FE)

 SOR is for each Contesting Candidate in a constituency

(ANNEXURE-11 of the Instructions). To record all expenses
incurred on major events(public meetings/rallies etc.,) towards
election campaign,

 All expenditure recorded to be supported by CD/Video

evidences(proper referencing) held in FE and to be cross-
checked during Inspections

 Signatures of candidate/ authorized agent to be taken

 The SOR & FE to be handed to the Dy.DEO by the EO for safe

custody before leaving the constituency, under receipt.
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 Visit of Expenditure Observer
 1stvisit: To reach the constituency on the day of notification of
elections for a duration of 3 days. To leave the constituency
after submitting the poll preparedness (Report-I )
 2nd Visit: To reach on the date immediately after the date of
withdrawal of candidature and remain in the constituency
during entire campaign period and leave the constituency only
after the completion of poll. ( Report II and III)
 3rd visit: To reach distt. HQ on 25th day from the day of
declaration of result and to be present on 26th day for
Account Reconciliation Meeting and to assist the DEO in
preparation of Scrutiny Report of each candidate properly and
enter his comments.
 ( All reports to be uploaded on Obs Portal and singed copy to
be sent to the Commission by post)
 INSPECTION OF ACCOUNTS OF ELECTION
EXPENDITURE

 Candidates are required to produce their

accounts for Inspection 3 times or more before
the Expenditure Observer (EO) or any officer
authorized by him. The RO will notify 3 dates &
timing well in advance in consultation with EO
for inspection of election expenditure accounts
maintained by candidates,
 RO will ensure that the latest Instructions of the
Commission on expenditure monitoring are
given to the candidates, in local language,
 All the teams should be trained as per the latest
Instructions on EEM.
 INSPECTION OF ACCOUNTS
 Gap between the two inspection should not be
less than 3 days and inspection to be done in
such a way that major portion of expenses are
covered under inspection,

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 Candidate can have a separate agent for
election expenses,
 Inspection to be done in the office chamber of
RO or any other Office room NOT AT THE GUEST
HOUSE between 10AM to 5PM,
 Publicity has to be given about the contact
number of EO and time of inspection,
 INSPECTION OF ACCOUNTS
 The Accounting Team alongwith the AEO to be
present with Shadow Observation Register and
folder of evidence during inspections,
 The details of excess expenditure, if any found
based on evidences gathered, must be recorded in
writing on the register maintained by the candidate
and also on the SOR/FE and signatures of
candidate/Agent obtained on both. It must be
counter signed by EO/AEO and RO / Accounting
team head,
 INSPECTION OF ACCOUNTS
 Instances of suspected Paid News will also be noted in
the register,
 RO to issue notice to candidate on the same day on all
such discrepancies and also on all advertisements / Paid

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News,
 A photocopy of the accounts maintained by the
candidates should be obtained after each inspection and
RO will display a copy on the notice board
 Scanned copy of the day to day a/c of candidate to be
uploaded in the DEO`s portal with link to CEO`s
website after each inspection.
 INSPECTION OF ACCOUNTS
 Notice to be issued to candidate in case of
failure to produce accounts for inspection and
FIR to be filed if failure continues (Sec 171-I of
IPC),
 Withdrawal of permission for use of campaign

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vehicle, if the failure continues in spite of notice,
 Intimation of such withdrawal of permission to
the Flying Squad to take the vehicle out of
campaign,
 Any member of Public can obtain copy of
Shadow Observation Register after inspection,
notices and replies by candidates on payment of
Re. 1/- per page.
Let us watch
some short
video clips
 District Expenditure Monitoring Committee (DEMC)
 DEMC consists of Ex. Observer, DEO and Dy.
DEO/In charge of EEM of the District
 In case of discrepancy in the accounts, the RO to
issue notice to the candidate
 In case the candidate accepts, the same shall be
added to his expense
 If, candidate disputes within 48 hours, the matter
shall be decided by DEMC consisting of EO,
DEO, Dy DEO, within 72 hrs in writing and a
copy will be issued to the candidate
 District Expenditure Monitoring Committee (DEMC)
 The candidates will be given another opportunity to
reconcile the under stated amount, if any, in the Account
Reconciliation Meeting, to be convened by DEO on 26th
day after the declaration of result
 DEMC, after scrutinizing the accounts, shall pass order in
writing giving detailed reasons in cases where the
differences could not be reconciled and serve it on the
candidate/ agent on the same day.
 If candidate agrees, he may incorporate the same in his
final accounts.
 If he disagrees, he may lodge his final accounts with DEO,
with the reasons for disagreement in a letter.
 District Expenditure Monitoring Committee (DEMC)
 If candidate has already lodged his accounts prior to
Account Reconciliation Meeting, he may revise it within
the statutory period.
 If candidate does not file his account without any valid
reason within stipulated period, the DEO shall call for the
explanation of candidate suo motu and send the report to
Commission along with the reply of the candidate and his
recommendations.
 Even after Account Reconciliation Meeting, if there is
disagreement, then the DEO shall forward the Scrutiny
Report to Commission with his recommendations, DEMC
Order, Certified copies of registers, bills/ vouchers and
due evidences.
 ASSISTANT EXPENDITURE OBSERVER
One Asst. Expenditure Observer (AEO) for each
Assembly segment:
 AEO’s should be from Income Tax, Central Excise,
Audit and Accounts or Central PSUs - of the rank
Group ‘B’ Central Govt. Officers.
 AEOs are appointed from the date of announcement
of election by DEO.
 He would assist the Expenditure Observer and the
DEO in scrutiny of the account election expenses
submitted after the declaration of result.
 PUBLIC MEETINGS/RALLIES
 Format for applying for permission to hold
public meeting/ rally is given in Annexure-16
 Candidate has to mention date time, duration
and location of such meeting/rally along with
expenditure plan for obtaining due permission
 This is necessary for maintenance of law and
order and proper video recording of events.
 STAR CAMPAIGNERS
 All Passengers going by private aircrafts/helicopters will
be frisked both in airports and airstrips
 The candidate or Party shall inform about travel plan of
the aircraft/helicopter 24 hrs in advance for landing and
take off in non commercial airports, to DEO for security
purpose
 Candidate shall inform the RO concerned within 5 days
of landing about the hiring charges paid or payable for
helicopter /air craft and name of the pol. Party in case
hiring charges borne by it.
 List of Star campaigners to be submitted to CEO and
the Commission within 7 days of the notification
 STAR CAMPAIGNER
 Travel expenses of star campaigners of allied party are
not exempt
 If Star campaigner travels with candidate(s), then 50% of
the travel expense will be added/apportioned to the
expenditure of candidate(s)
 If candidate shares the Pandal with the Star Campaigner
or his photo or poster with his name is exhibited in the
meeting, then the meeting expense will be added to his
account
 If any attendant, security guard or medical attendant of
Star campaigner or any member of the party, who is not
a candidate in the constituency concerned, or any
representative of electronic/print media travels with
him, then travel expenses of such star campaigner shall
not be added to the account of candidate provided they
do not play any role in election campaign of the
candidate.
 RALLY EXPENSES
 All public rallies and Public meetings (even before
notification and after announcement) to be
videographed
 Rally expense for filing nomination to be included
 Public who attend the rally in their own vehicle without
receiving any payment or without any flag, banner or
photo of candidate not to be included
 Commercial vehicles used for rally to be included in
expense
 Notional cost of fuel and driver salary of one Personal
vehicle used by the candidate to be added (Notional
cost of hiring in case of more than one personal vehicle
used)
 One vehicle of district level party officer ( Not being the
candidate) exempted
 MONITORING OF VEHICLES
 Candidates to submit before the RO details of
vehicles proposed to be used and obtain permission
in writing
 Permission letter to be displayed on the wind screen
of vehicle
 Permission given to a particular candidate being used
by another, vehicle to be seized and exp. For entire
period to be added to the account of candidate using
it
 If a candidate does not intend to use campaign
vehicle for more than 2 days , he should intimate RO
for withdrawal of permission , otherwise expenditure
as per notified rates will be added to his account.
 MONITORING OF VEHICLES
Candidates to submit before the RO
details of vehicles proposed to be
used and obtain permission in writing
Permission letter to be displayed on
the wind screen of vehicle
Permission given to a particular
candidate being used by another,
vehicle to be seized and exp. For
entire period to be added
 OTHER INSTRUCTIONS:
 If candidate attends a community kitchen,
during election campaign, (other than those
organized by religious communities and normal
ceremonies like marriage etc,) the entire
expenditure will be added as his election
expenditure,
 If the vehicle permitted to any independent
candidate or any other candidate is found
carrying campaign material of another
candidate or being used for campaign for any
other candidate, the entire expenditure on the
vehicle from the date of permission will be
added to the candidate using it for his campaign
and permission will be withdrawn
 Other Instructions
 Political parties to file part expenditure statement in
respect of the lump sum payments made to the candidate,
within 30 days after declaration of results.
 In the interest of transparency and accountability,
candidates shall not receive any donation /loan in cash, in
excess of Rs 20,000 from a single person/entity during
election process( only through cheque/ draft).
 Expenditure on vehicles permitted for a candidate, if found
being used by another candidate, shall be added to the
account of the candidate using them and such permission
shall be withdrawn immediately.
 MONITORING PRODUCTION, STORAGE AND
DISTRIBUTION OF LIQUOR
 From the date of announcement of election, the production, off-
take, stock limits of stockists and retailers of IMFL/Beer/country
liquor are to be monitored district wise,
 Opening and closing of liquor vending shops are to closely
monitored,
 Intensive vigil over inter state movement of vehicles at RTO
check-posts and border check-posts by Excise Deptt.,
 To conduct raids to seize illicit liquor,
 Inter state coordination of Excise Commissioners of the bordering
states,
 District level Nodal Officer to submit report every alternate day to
DEO, Exp. Observer and State Level Nodal Officer, who sends
compiled report to Commission and CEO (Annex.22).
 All distilleries/ warehouses to be put under 24x7 CCTV
monitoring with police guard.
 Other Monitoring Measures
 The bookings of marriage halls/ Mandaps to be monitored,
 Distribution of gift items/cash coupons to be closely monitored,
 Unusual cash deposit/ withdrawal in account of SHGs and NGOs,
 Disbursal of wages under ongoing Government schemes only in
presence of Government officials during elections.
 Bank reports of Cash withdrawal above Rs. 10 lakh.
 FIU to send Suspicious cash withdrawal report to Income tax Deptt.
on real time basis.
 The Directorate of Revenue Intelligence to keep watch on
International Airports and Enforcement Directorate on cash
movement
 BSF and SSB to keep greater vigil on border.
 DEO’S SCRUTINY REPORT : ( ANNEX-21)
 At Sl. no.8, prescribed format:- Whether candidate has
submitted his Expenditure Register ( Part A, B,C), Abstract
Statement (Part I to IV, with Schedules 1 to 9) along with
Affidavit sworn in by candidate before Magistrate of first
class or Oath Commissioner or Notary Public, vouchers of
expenses singed by candidate/Agent, Self certified copies of
the Bank Account,

 Sl.no.10(a) of DEO`s Report:- DEO has to mention as to

whether items of expenses reported by candidate tally with
those shown in Shadow Observation Register. If there is
understatement or candidate has not mentioned any
expenses then it has to be shown in relevant columns of
10(b) with proper evidences collected by various teams on
Expenditure Monitoring kept with the DEO.
 DEO’S SCRUTINY REPORT : ( ANNEX-21)
 Some flaws observed in Scrutiny Report:
1. Delayed submission of accounts
2. Account not in manner-
i. Vouchers not Submitted/Signed.

ii. Bank Statement not Submitted/Signed.

iii. Abstract Statement not submitted.

iv. Understatement of expenses( At variance with SOR)

v. Separate Bank Account not opened

vi. All transactions not routed though Ban k Account

vii.The details given in Scrutiny Report of candidate does not

match with the Summary report
 DEO’S SCRUTINY REPORT : ( ANNEX-21)
 Some payments above Rs. 20,000 not made through
cheque.( Payment exceeding Rs. 20,000 to an individual
entity to be made through cheque only)
 Not concurring with DEO’s notified rate chart
 Expenses on vehicles are sometimes accounted for by the
accounting team twice, resulting in double entry.
 Expenses borne by party for general party propaganda are
included in candidate’s account.
 Mistake in totaling the expenses.
 Contradiction in reports(Candidate wise and Summary).
Agrees in one but disagrees in another—Item no. 8,
10,11,12,13,14 and item no. 5,6,8, 9 &10 Resp.
SOP: CHECKING OF HELICOPTERS/ AIRCRAFT
 As per Bureau of Civil Aviation Security Instruction, during election
process proper frisking and pre embarkation, checking of all persons,
screening/ physical checking of baggage to be done( Annexure-53)
 CISF to inform the Income Tax dept. if cash above 10 lacs/ bullion is
detected in poll bound states,
 No prior permission for landing/ take off at commercial airports from
DEO. But ATC to keep records of all such pvt. Aircrafts/ helicopters
and make available such information to the CEO within 3 days of
landing or takeoff. The CEO to share this information with EO for
accounting purpose.
 Responsibility of DM/SP to prevent transport of unauthorised arms,
contraband goods, suspicious money etc., in general
aviation/chartered aircrafts and aircrafts owned by State Govt. 63
operating to/from remote/ uncontrolled airports/helipads to poll bound
states during election process
SOP: CHECKING OF HELICOPTERS/ AIRCRAFT
 For airstrips not used for commercial purposes
applications to be made to the DEO concerned 24
hrs in advance by candidate or pol. Party,
 Every candidate shall inform the RO concerned in
writing, regarding the details of expenditure incurred
on hiring such crafts and name of pol. Party if
party has borne the expenses
 Pol. Parties to inform the ECI within 75 days (for
Assembly elections) and in 90 days ( for PC) after
completion of election, details of expenses borne on
such hiring of crafts.
64
 Checking at non-commercial airports
 No body – frisking of any passenger at the time of deplaning.
 All baggage coming out of private/chartered helicopters to be
checked
 No separate entry/exit for passengers of private/chartered
helicopters, all subject to CISF checking
 At remote/uncontrolled airports/helipads, application to be
made by candidate/political party at least 24 hours before
landing, mentioning details of place of landing, names of
passengers etc., However , if a request for change of helicopter
is received, at the last moment, it will be dealt by DEO on
priority basis and decision communicated within 3 hours of
receipt of such request.
 ROLE OF
INCOME TAX DEPARTMENT
 To gather intelligence/ keep watch over movement of cash
in the constituency and take necessary action under IT Laws
 To watch all airports of the state, major railway stations,
hotels, farm houses, hawala agents, financial brokers, Cash
couriers, Pawn brokers
 If cash seized is more than Rs 10 lakh, it should invariably be
brought to the notice of IT officials.
 IT Deptt. will open Air Intelligence Units in all airports of the poll
bound states and also shall keep vigil over movement of cash
through aircrafts/ helicopters leading to poll bound states,
 To verify asset and liability of candidates with IT return

 To verify, whether all parties have filed return

 ROLE OF INCOME TAX DEPARTMENT
 To promptly reach the spot, where cash is found by the
Flying squad and take necessary steps
 To act on FIU reports sent during election process
 To verify cash withdrawal reports exceeding Rs. 10 lakh,
sent by DEO
 To send seizure reports to Commission every alternate day
and final report at the end of poll
 To download the affidavits on assets and liability of the
candidates, investigate and report Type A and Type B cases,
where there is suppression of information
 Type A cases: where there is suppression of assets or liability
in the affidavits (45 days)
 Type B cases: where there is large scale evasion of tax ( Six
months)
 Dos and Don'ts
 Don’t take family
 Don’t talk to press, Do keep eyes and ears open, but not
the mouth
 Don’t make undue demands on admn. and avoid intoxication
in public places
 Don’t leave constituency or travel outside constituency
without permission
 Don’t indulge in loose talk either about candidate or party
 Don’t ask for exemption
 Do send reports as per schedule and leave constituency only
after uploading the reports
 Do see the Observer portal for any new instruction (Some
68
instructions in Compendium may undergo change)
 If not satisfied with functioning of any official, report to ECI.
NEW INDIAN EXPRESS
Election Commission the real hero in TN polls
Express News Service

Amudha IAS TN
14 May 2011

CHENNAI: "Terror of money power contained

in TN. Tamil honour vindicated.
Thanks to EC. Bravo."
 TELEFAX NO. / E-MAIL ID FOR REPORTING
 Sh. Avinash Kumar, Secretary (EE Div.)
- Tel: 011 23052055, Mob-9868911976 avinash.kr@eci.gov.in .
 Sh. Malay Mallick, Secretary (EE Div.)

- Tel: 011 23052058, Mob-9868113451 malay.mallick@eci.gov.in

.
 Sh. S.K. Rudola, Principal Secretary , 011-23052149, Fax: 011-
23052049, Mob-9013308437
(e-mail: skrudola@eci.gov.in)
 Sh. N.C. Swain, Director, 011-23052009Fax: 011- 23052003,
Mob-09013851493
(e-mail: ncswain@gmail.com)

Address-Nirvachan Sadan, Ashoka Road, New Delhi-01

धन्यवाद !
THANKS
71