Section 177 of the Bharatiya Nyaya Sanhita (BNS), 2023
Section 177 of the Bharatiya Nyaya Sanhita (BNS), 2023, addresses the failure to maintain election-related accounts. This provision mandates that individuals or entities required by law to keep records of election expenses must do so accurately and comprehensively. Failure to comply with this requirement constitutes an offense punishable by a fine of up to ₹5,000.
Applicability: The section applies to candidates, political parties, election agents, or any person responsible for managing election finances.
Requirement: These individuals or entities are obligated to maintain detailed accounts of all expenses incurred during an election campaign, including costs for advertisements, rallies, transportation, and other campaign-related activities.
Punishment: Failure to maintain such records, as required by law or rules with the force of law, results in a fine that may extend to ₹5,000.(
Purpose of the Provision:
The primary objective of Section 177 is to ensure transparency and accountability in the electoral process. By mandating the maintenance of election accounts, the law aims to prevent corruption and malpractices, regulate campaign spending, and uphold the integrity of elections.
Comparison with Indian Penal Code (IPC):
Section 177 of the BNS is similar to Section 171-I of the IPC, which also deals with the failure to maintain election accounts. However, the BNS increases the upper limit of the fine from ₹500 under the IPC to ₹5,000, reflecting a stricter approach to enforcing compliance.
Illustrative Examples:
Candidate's Failure: A candidate contests an election but does not maintain any records of expenditures on advertisements, rallies, or transportation. Upon request by the Election Commission, the candidate fails to provide the required accounts. This constitutes an offense under Section 177
Political Party's Non-Compliance: A political party conducts a nationwide campaign but neglects to keep detailed records of donations, expenses for campaigning, and related activities. The party can be penalized under Section 177 for failing to maintain such accounts.(
In both scenarios, the individuals or entities would be liable to a fine of up to ₹5,000 for non-compliance with the provisions of Section 177
Conclusion:
Section 177 of the BNS, 2023, underscores the importance of financial transparency in elections. By imposing penalties for the failure to maintain election accounts, the provision seeks to promote ethical campaigning and ensure that election expenses are properly documented and regulated
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