144F. Account of election expenses, maximum thereof and lodging of account.- (1) Every candidate at an election shall keep a separate and correct account of all expenditure in connection with the election incurred or authorised by him.
(2) The account shall contain such particulars as may be prescribed.
(3) The total of the said expenditure shall not exceed such amount as may be specified by the State Government, by general or special order, published in the official Gazette.
(4) Every contesting candidate at an election shall, within thirty days from the date of election of the returned candidate or, if there are more than one returned candidate at the election and the dates of their election are different, the later of those two dates, lodge with the Collector an account of hi s election expenses which shall be true copy of the account kept by hi m under sub -section (1).
(5) Every returning officer at an election shall keep a separate and accurate account of all expenditure in connection with the election, incurred or authorised by him.
(6) The Accounts shall contain all the particulars related to the expenses for conduct of the election.
(7) The total of the election expenditure shall not exceed such amount as may be specified by the State Government, by general or special order, published in the Official Gazette.
(8) Every returning officer at an election shall, within forty-live days from the date of election of the returned candidate shall lodge with the Collector, Registrar or concerned society, as the case may be, the account of the election expenditure which shall be a true copy of the account kept by hi m under sub -section ( 5). The Collector or as the case may be, the Registrar shall convey such election expenditure to the concerned society within ten days from the date on which he receives the account of the election expenditure from the returning officer.
(9) If the returning officer fails to perform the duties as provided in sub -section (8), he shall not be entitled to claim the remuneration for the conduct of the election and he shall also be liable to pay back all the amount taken by him from the society as advance, for conducting the election, within a period of forty-five days from the date of declaration of the result:
Provided that before passing of such order against the returning officer denying him the remuneration for the conduct of the election and directing hi m to repaying the advance taken for conducting the elections, the concerned authority shall give him, a reasonable opportunity of being heard.
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