Account of election expenses and maximum thereof

(1) Every candidate at an election shall, either by himself or by his election agent, keep a separate and correct account of all expenditure re in connection with the election incurred or authorized by him or by his election agent between the date on which he has been nominated and the date of declaration of the result thereof, both dates inclusive. Explanation.- Notwithstanding any judgment, order or decision of any court to the contrary, any expenditure incurred or authorized in connection with the election of a candidate by a political party or by any other association or body or persons or by any individual other than the candidate or his election agent shall not be deemed to be, and shall not ever be deemed to have been, expenditure in connection with the election incurred or authorized by the candidate or by his election agent for the purpose of this sub-section : Provided that nothing contained in this Explanation shall affect any judgment, order or decision of the Civil Court whereby the election of a candidate has been declared void or set aside. Explanation - For the removal of doubt, it is hereby declared that any expenditure incurred in respect of any arrangements made, facilities provided or any other act or things done by any person in the service of the Government and belonging to any of the classes mentioned in clause (7) of section 123 of the Representation of the People Act, 1951, in the discharge or purported discharge of his official duty as mentioned in the proviso to that clause shall not be deemed to be expenditure in connection with the election incurred or authorized by a candidate or by his election agent for the purposes of this sub-section. (2) The account shall contain such particulars as may be notified by the Commission. (3) The total of the said expenditure shall not exceed such amount as may be notified by the Commission.