Folder of Evidence:

The Folder of Evidence shall be maintained by the Accounting Team along with each Shadow Observation Register. All pieces of evidence collected against any expenditure entered in the Shadow Observation Register shall be kept in this folder and cross referenced with it. All pages are to be numbered and signed by the Assistant Expenditure Observer. This folder shall include video or audio CDs, copies of posters, pamphlets etc., newspaper advertisements and "Paid News" cuttings, copies of bills and vouchers, copies of reports made by various officers with respect to expenditure, copies of documents submitted by the candidate, copies of the complaints relating to expenditure and inquiry reports on these complaints, the notices issued to candidate by the RO relating to expenditure monitoring and the replies received, FIRS filed relating to the expenditure of the candidate etc...


If it is found that a candidate incurred or authorized expenditure on prohibited items, action should be taken against the candidate under relevant provisions of the law. For example, if it is found that a candidate has distributed money or any item in kind, to influence voters, a complaint should be lodged against him on the same day before the Police/ in the competent Court under the provisions relating to bribery in IPC. In addition, the details of this expenditure should also be entered in the Shadow Observation Register along with the evidence and the details of FIRs filed and shall be acted as per Commission's instruction no. 76/Instructions/2013/EEPS/Vol. V, dated 18th April, 2013 (Annexure-G3). A report is to be sent to the Commission within 24 hours by the Expenditure Observer about such incidents.