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CONSTITUTIONAL QUESTIONS AND CITIZENS' RIGHTSAn Omnibus Comprising Constitutional Questions in India and Citizens' Rights, Judges and State Accountability$
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A. G. Noorani

Print publication date: 2006

Print ISBN-13: 9780195678291

Published to Oxford Scholarship Online: October 2012

DOI: 10.1093/acprof:oso/9780195678291.001.0001

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Law for Parties: The German Model 1

Law for Parties: The German Model 1

(p.310) 42 Law for Parties: The German Model1

A.G. Noorani

Oxford University Press

On 4 April 1996, the Supreme Court issued a ruling on the case of Common Cause v Union of India, arguing that the Election Commission (EC) has the power to require political parties to submit the expenses they and their candidates had incurred during the elections. The Court also ruled that every political party is required to file income tax returns and to maintain audited accounts in order to claim tax exemption under Section 13-A of the Income Tax Act 1961. However, state aid to political parties for elections, whether in money or in kind, is useless if party bosses will just usurp it to enrich themselves. This chapter examines Germany's law on state funding of political parties' election expenses and how India can learn from it to address decadent political culture.

Keywords:   Supreme Court, India, political parties, elections, Germany, audited accounts, income tax returns, election expenses, corruption, state funding

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