Page 256 - Leap of Faith Vol - 2

Leap of Faith Journey of Indian Elections

Under Section 29 (A) Representation of People Act, 1951, the Election
Commission of India has been given power to register Political Parties
but the power of de-registration of Political Parties has not been given
to Election Commission of India under that law. However, the Election
Commission of India has assumed the power under para 16 A of the
Election Symbol (Reservation and Allotment) Order, 1968 to
derecognize the Political Parties in the event of violation of Model
Code of Conduct. e net effect of de-recognition of political party
makes that party almost dysfunctional as its symbol is taken away. e
Committee, therefore, recommends that the power to de-recognize
Political Parties on account of violation of Model Code of Conduct
may be incorporated in the Representation of People Act, 1951 itself.

Electoral Reforms- Code of Conduct for Political Parties and
Anti-Defection Law: Sixty First Report of Department Related Parliamentary
Standing Committee on Personnel, Public Grievances, Law and Justice (2013)

since the General Elections, 2019. In General Elections, Section 13A of the Income Tax confers tax exemption to
2019 out of 2056 RUPPs, only 623 contested elections. political parties from income on house property, income
During the same year, 2056 RUPPs did not file their by way of voluntary contributions, and income from
mandatory Annual Audited Accounts. In FY 2018-19, 199 capital gains. The Election Commission proposes that the
RUPPs claimed INR 445 cr worth Income Tax exemption. In income tax exemption should be made applicable only to
FY 2019-20, a total of 219 RUPPs claimed INR 608 cr worth political parties who contest in elections and win seat(s)
Income Tax exemption. On May 25, 2022 the Election in Parliament and Legislative Assembly.
Commission initiated a major action targeting Registered
The Election Commission also proposes that there should
Unrecognised Political Parties for seeking compliance be a ban on all anonymous donations of INR 2,000
under 29A and 29C of Representation of the People Act,
(Rupees Two Thousand only) or above to political parties.
1951 and its Transparency Guidelines of 2014.
This would not only curb the use of money power in
Over the ensuing three months, the Election Commission elections, but also promote transparency. The
took recognisable action against 537 RUPPs, by either de- Commission also proposes a cap on the expenditure by a
listing them or declaring them as 'inactive', thus barring political party on a candidate for election campaign. At
them from availing the benefits of the Election Symbols present although there is a maximum limit to expenditure
(Reservation and Allotment) Order, 1968. incurred by the candidate in an election campaign, there

238