85. 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 in connection with the election incurred or authorised 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 1. – any expenditure incurred or authorised 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 expenditure in connection with the election incurred or authorised by the candidate or by his election agent for the purposes of this sub-section.
    Explanation 2. - 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 thing done by any person in the service of the Government and belonging to any of the classes mentioned in clause (8) of section 120 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 authorised by a candidate or by his election agent for the purpose of this sub-section.
  2. The account shall contain such particulars, as may prescribed.
  3. The total of the said expenditure shall not exceed such amount as may be prescribed.