Guwahati: Several registered unrecognised political parties (RUPPs) in Assam have failed to comply with the provisions of Section-29C of the Representation of People Act, 1951 and other extant provisions of the legal and regulatory regime governing RUPPs, and the directions of the Election Commission of India (ECI).
Making this revelation on Monday, Assam Chief Electoral Officer Nitin Khade pointed out that out of 23 RUPPs in Assam, only three parties have submitted their contribution reports for the year 2017-18, while only one political party has submitted the annual audited account for the year 2019-20.
“Besides, only one political party has submitted its election expenditure statement pertaining to the Lok Sabha election 2019,” Khade said.
The ECI has asked the RUPPs to submit their financial reports, including contribution reports, audited annual accounts for the years 2017-18, 2018-19 and 2019-20, within 30 days from the date of order (May 25, 2022).
Further, the poll commission has directed such parties to also submit election expenditure statements pertaining to the 2019 Lok Sabha election and 2021 Assembly election, within 30 days from the date of the order to avoid consequential action.
The ECI order has been uploaded on the CEO Assam’s website, http://ceoassam.nic.in.
“So all the RUPPs in Assam must submit their up-to-date financial reports within the timeline set by the Election Commission of India,” the CEO said.
Further, the RUPPs have been asked to update details of their office-bearers, including authorised signatories for financial transactions, change of their official address and permanent account number (PAN).
“RUPPs need to submit the compliance reports and other details before June 24, 2022 through email (firstname.lastname@example.org) or physically at the office of the CEO Assam here,” the CEO said.
Section-29C of the Representation of the People Act, 1951
The Section states that inregard to declaration of donation received by the political parties:
(1) The treasurer of a political party or any other person authorised by the political party in this behalf shall, in each financial year, prepare a report in respect of the following, namely:—
(a) The contribution in excess of Rs 20,000 received by such political party from any person in that financial year;
(b) The contribution in excess of Rs 20,000 received by such a political party from companies other than government companies in that financial year.
(2) The report under sub-section (1) shall be in such form as may be prescribed.
(3) The report for a financial year under sub-section (1) shall be submitted by the treasurer of a political party or any other person authorised by the political party in this behalf before the due date for furnishing a return of its income of that financial year under Section 139 of the Income-Tax Act, 1961 (43 of 1961) to the Election Commission.
(4) Where the treasurer of any political party or any other person authorised by the political party in this behalf fails to submit a report under sub-section (3), then, notwithstanding anything contained in the Income-Tax Act, 1961 (43 of 1961), such political party shall not be entitled to any tax relief under that Act.
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