Date: 2025-05-02Category: Not ApplicableState: Tamil NaduCountry: India
TAMIL NADU STATE ELECTION COMMISSION, CHENNAI - 600 106.--Notification of Elections – Panchayats, Town Panchayats, Municipal Councils and Municipal Corporations – Conduct of – Account of Election Expenses to be Kept by a Candidate – Format – Prescribed. -- Notification of Elections – Elections to Urban and Rural Local Bodies – Lodging of Accounts of Election Expenses – Directions Issued.
**Executive Summary**
This document from the Tamil Nadu Government Gazette, dated May 2, 2025, outlines the regulations for election expense accounting for candidates in local body elections. It prescribes a specific format for maintaining these accounts and specifies where and when the accounts must be lodged. The document supersedes previous notifications and emphasizes compliance with existing election rules.
**Key Points / Main Content**
* **Format for Election Expense Accounts:**
* Prescribes a specific format for candidates or their election agents to maintain accounts of election expenses.
* **Submission of Accounts:**
* Candidates must lodge a true copy of their election expense accounts within one month from the date of declaration of the election results.
* The format for lodging the accounts is as prescribed in S.O.No.18/2022/TNSEC/EE2, dated 03.02.2022.
* **Officers for Lodging Accounts:**
* Specifies the officers to whom election expense accounts must be lodged, depending on the type of election.
* Councillor of City Municipal Corporation: Commissioner of the Municipal Corporation concerned or the officer in-charge.
* Councillor of Municipal Council: Commissioner of the Municipal Council concerned or the officer in-charge.
* Councillor of Town Panchayat: Executive officer or the Officer in charge of the Town Panchayat concerned.
* Member of District Panchayat Ward: Secretary of the District Panchayat concerned.
* Member of Panchayat Union Ward: Panchayat Union Commissioner concerned.
* President of the Village Panchayat: Block Development Officer (Block Panchayat) / Panchayat Union Commissioner concerned.
**Impact Analysis**
**Candidates in Local Body Elections**
* **Impact:** Required to maintain detailed and accurate accounts of all election-related expenses using the prescribed format. Must lodge these accounts with the designated officer within one month of the election results.
* **Action Required:** Familiarize themselves with the prescribed format, meticulously track and record all election expenses, and submit the accounts to the appropriate officer within the stipulated timeframe.
**Tamil Nadu State Election Commission**
* **Impact:** Responsible for ensuring compliance with the election expense accounting regulations and overseeing the lodging of accounts.
* **Action Required:** Monitor the submission of accounts, verify their accuracy, and take appropriate action in case of non-compliance or discrepancies.
**Designated Officers** (Commissioners, Executive Officers, Secretaries, Block Development Officers)
* **Impact:** Responsible for receiving and reviewing the election expense accounts submitted by candidates.
* **Action Required:** Familiarize themselves with the election expense accounting regulations, establish procedures for receiving and reviewing accounts, and ensure timely processing.
Key Entities Referenced
Tamil Nadu State Election Commission: The primary regulatory body responsible for conducting elections in Tamil Nadu and prescribing the format for maintaining election expense accounts.
Tamil Nadu Panchayats (Elections) Rules, 1995: The set of rules governing elections in Panchayats in Tamil Nadu, referenced in relation to the powers exercised for prescribing the format for election expense accounts.
Tamil Nadu Urban Local Bodies Rules, 2023: The set of rules governing elections in urban local bodies in Tamil Nadu, referenced in relation to the powers exercised for prescribing the format for election expense accounts.