Page 139 - General Election

49. Process & Monitoring Teams

Election expenditure monitoring mechanism has been adopted to curb the misuse of money
power during elections to ensure free and fair elections. The measures have gone a long way in
curbing the pernicious effect of money power during the General Elections to state Assemblies
and to the Lok Sabha held in the last nine years. There is still a lot of distance to be covered in

this regard to eliminate this deep-seated malady.

The measures in place can sometimes cause inconvenience to the public, therefore, the
Commission has devised a Standard Operating Procedure (SOP) for seizure and release of cash

and other in terms of the Judgment of Hon'ble Supreme Court in Election Commissioner vs
Bhagyoday Janparishad & Ors.

Further, to monitor the area of political finance, the Commission has devised guidelines on
transparency and accountability in party funds and election expenditure. Recognized political

parties have to file all the reports, namely, (a) Contribution Reports by 30th September every
year or such date, as extended by CBDT, for filing Income Tax Return, (b) the Audited Annual
Accounts, with Auditors Report by 31st October every year and (c) the Election Expenditure

Statements within 75 days of completion of Assembly election and 90 days of completion of Lok
Sabha election, with the ECI. The unrecognized parties shall file the same reports with the CEOs
of their respective states.

137