ACCOUNT TO BE MADE AVAILABLE BY CANDIDATE FOR INSPECTIONAND DISPLAY

4.1 THE COMMISSION HAS DIRECTED THAT THE DAY-TO-DAY ACCOUNTAS MAINTAINED BY A CANDIDATE IN THE AFORESAID REGISTERTOGETHER WITH THE SUPPORTING DOCUMENTS SHALL BE MADEAVAILABLE BY THE CANDIDATE FOR INSPECTION ON THREEOCCASIONS AT LEAST BETWEEN FINALIZATION OF CANDIDATUREAND THE DATE OF POLL TO THE RETURNING OFFICER, ELECTIONOBSERVER APPOINTED BY THE COMMISSION OR ANY OTHEROFFICIAL APPOINTED FOR THIS PURPOSE. THE RETURNING OFFICERSHALL PREPARE A SCHEDULE OF INSPECTION FOR THE CANDIDATESIN THE CONSTITUENCY AND GIVE AN ADVANCE INTIMATION TO THECANDIDATES ABOUT THE DATES ON WHICH THEY ARE TO PRODUCETHE ACCOUNTS. THE FIRST DATE OF INSPECTION MAY BE ON ORAFTER THE THIRD DAY FROM THE DATE OF WITHDRAWAL OFCANDIDATURE AND THIRD AND LAST DATE MAY BE ON OR BEFOREDATE OF POLL. THERE SHALL BE A GAP OF ABOUT 4 DAYS BETWEENEACH INSPECTION.

4.2 FAILURE ON THE PART OF A CANDIDATE TO PRODUCE THE REGISTERAND THE SUPPORTING DOCUMENTS FOR INSPECTION ON DEMANDSHALL BE TREATED AS MAJOR DEFAULT ON HIS PART AND HEWOULD BE PROCEEDED AGAINST UNDER SECTION 171-1 OF THEINDIAN PENAL CODE.

4.3 While inspecting the accounts of the candidates as per the schedule of inspection fixed, the Returning Officer will ensure that two photocopies of the relevant pages of the register are retained by the inspecting officer. One copy of the relevant pages will be displayed on Returning Officer’s notice board and the other copy will be retained in a separate file for each candidate constituency-wise as proof of record with him and furnished to the District Election Officer on conclusion of the poll process. In this exercise the Returning Officer shall ensure that the inspection does not become a source of harassment/oppression to the detriment of the electioneering of the candidate which is his legal right.

4.4 The Commission has also directed that a copy of the day-to-day accounts retained by the Returning Officer may be provided to any person desiring a copy on payment of usual copying charges. He will make this known to the candidates and the general public for their information as soon as the process of nomination begins. Arrangements for scrutinizing accounts

4.5 To facilitate the scrutiny of accounts the Returning Officer will appoint adequate number of designated officers, who have some experience in handling accounts. The locations where these officers will be available should be made known to the candidates at the time they are handed the Register. He will ensure that the designated officers are available at their locations on the appointed days. The Election Observers will also scrutinize the accounts from time to time. Either they will visit the designated officers or call for the records from the designated officers at some central location. The Returning Officer will coordinate the interaction between the Election Observers and his designated officers and it will be ensured by him that all proper records are made available to the Election Observers and the designated officers furnish the requisite information to them.

4.6 It has been the experience in previous elections that the candidates do not disclose the correct value of the different items of expenditure. To preclude the chances of concealment of information it has been found useful to obtain and make available rates of standard items to the designated officers and the Election Observers in advance. The Commission has directed all District Election Officers to make available the rates of the under-mentioned items to all Election Observers immediately on their arrival in the constituency. The list of these items, not exhaustive but illustrative, are as follows:- 1. Hiring charges of Loudspeaker with amplifier and microphone

2. Construction of podium / pandal (standard size to seat 4-5persons) 3. Cloth Banner

4. Cloth Flags 5. Plastic Flags

6. Hand Bills (cost to be calculated and print order ascertained from printer – refer 127A of R.P. Act, 1951)

7. Posters 8. Hoardings

9. Cut outs (wooden) 10. Cut outs (Cloth/Plastic) 11. Video Cassettes 12. Audio Cassettes 13. Erection of gates 14. Erection of arches

(ii) Sumo / Qualis (iii) Cars

(iv) Three-Wheelers (v) Cycle-Rickshaw

16. Hiring charges of hotel rooms / guest houses 17. Charges of drivers’ salary

18. Hiring charges of furniture (chairs, sofa, etc.) and fixtures 19. Hiring charges of hoarding sites from municipal authorities

20. Other items commonly used in a District (DEO to prepare a ratelist of such items)EXPENDITURE ON BARRICADES AND ROSTRUMS ETC.

4.7 The expenses on construction of barricades/rostrums etc. when done initially by the government agencies on account of security considerations on behalf of the party organizers are to be booked as expenditure of a candidate in whose constituency the said meeting takes place or to a group of candidates who are present at the time when the leader of a political party addresses such a meeting. In cases where there are more than one candidate of the political party present at the time of the said meeting of the "leader", the expenditure will be apportioned equally amongst all , and the District Election Officer of the district where such a meeting takes place shall obtain the final costs from the concerned government agencies within three days of the event and intimate to the candidates their private share of expenditure. This information will also be intimated to the Returning Officer/DistrictElection Officer of the Constituency/District to which the other candidates belong.

4.8 Where such construction of rostrums/barricades are done on account of security considerations by the candidate(s) or the political party or the organizers from their own funds, amount will be reflected in the accounts of the concerned candidate or a group of candidates present in the meeting of the "leader". These accounts will be duly verified by the Election Observer or the Designated Officer appointed for scrutiny of the accounts.4.9 The candidate/political party/organizer will deposit the estimated cost of barricades/rostrum in advance where the construction of the same are being done by the government agencies