Elections must be conducted fairly and transparently, with proper financial accountability. Election laws require candidates to maintain detailed records of their expenses to prevent corruption, bribery, and illegal funding.
Section 171I IPC penalizes candidates who fail to maintain or disclose their election expenses as required by law, ensuring financial transparency in elections.
The Person Must Be Legally Required to Maintain Election Accounts –
Failure to Maintain or Produce Election Accounts –
The Requirement Must Be Under Election Laws –
For example, if a candidate spends money on rallies, posters, and advertisements but does not record or report these expenses, they can be punished under Section 171I IPC.
This ensures that candidates who fail to maintain election accounts face financial penalties without imprisonment for minor violations.