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ⅦMISS10N OFINDIA
Nirryachan Sad ,Ashoka Road,New Delhi‐ 110001
°
No. 56/CⅣ 2012/PPEMS/ ゝ ￨
Datedi 26【 March 20i3

The Secretary.
Ministry of Law and Justice Affairs.
( Legislative Depaament).

Shastri Bhawan.
New Delhi,

Subject: Proposed moditications in Form 24A-matter regarding.

Sir.

I am directed to refer to your letter No.F.No,H-t l0l9(9)12012-Leg.ll dated

l8'h February.2013 on the subject cited and to state that the opinion on the
provision at SI. NO. 6 (b) ot Part- A of the proposed modified Form 24A not

being in conformity with the provision contained in sub-section (l ) of section 29C

of the Representation of the People AcL 1951. is a narrow interpretation of law.

2. In this context, clauses (a) and (b) of sub section (l) of Section 29C has

been cited. I am directed to inform that if this is the only intention of the

legislators, then there would not have been sub section (2) which provides, "the

report under sub-section shall be in sugh fhIR[ as--!:3lbe--prescribed" (Emphasis

added). Moreover sub-section (l) of Section 169 of RPAct. l95l provides, " The
Central Government may. after consulting the Election Commission by'
Notification in the offrcial Gazette. rnake rules for carrying out the purposes of
this Act" and clause (aaa) of section 169 (2) further expands the scope while
.mentioning. "ln particular, and without prejudice to the generaliqv of the

foregoing power, such rules may provide for all or any' of the following matters'
namely ***** (aaa) "the form of contribution report". Therefore, the modification
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proposed by the Commission
are as per the Law.
3' I
am further directed to inform
that section 29 was arnended
2003 to add sections 29B
in the year
and 29c and the starement
of objects and reasons to the
amendmenh as stated by
the then Law Ministry is .. The
transparency in the funding
Bi, seeks to bring
of the political parties by the
corporate sector and by
other persons by streamlining
and promoting the donations
received by the
political parties for elections
by giving suirabre tax-exemptions
and withdrawal
thereol in specified circumstances".
The existing forrn 24A does
not serve the
intended purpose of bringing
transparency in the funding.
as man.v politicar parties
evade filing of contribution
report inspite of raising contributions
in crores. The
apparent logic extended by
such parties is that though
they have raised amount in
crores. all contributions are below Rs. 20.000/-
from any person. The existing
form gives them a scope to evade
compriance wirh the spirit
behind the law, as it
does not provide for total
amount of contributions received
by the political party.
Therefore' for transparency
of contributions received by the
political panies. the
total amount figure is necessar,v for
the public to understand the
contribution
pattern in its totality' tt
is further informed that for crear
understanding of the
public' total amount of contributions
received is very vital information,
without
which the contribution reports. as
submitted by the political parties
in the existing
format is incomprete, The proposed
modifications in para 6 (b)
onry asks for the
total amount of contributions received
and not the names and addresses
of the
donors, for the corresponding total
amount. Moreover. the heading
of sectio n 2gc
of R'P'Act l95l reads "Declaration
of donation received by political parties,,and
the total donation figure is filed by
political parties along with the Income
Tax
return before the Income Tax Department,
which is made available to the public
under the R'T'l Act' Therefore it
cannot be said that the proposed
form is not in
conformity with clauses (a) and (b) of
secrion 29c (l) of the Representation
of the
PeopleAct, 1951.
4' Moreover' in the exisring Forrn 24A, the
political parties are required to
 rnention the name
and comprete address
and the pAN etc.
of the person/company
contributing to the potiticar
pan),, if the amount
of contribution is Rs.
20,000/_ or
more. Ifwe go only by the
words of sub section
(l) of Section 29C of
Representation of
the peopre Act, I 95
r, it is pointed out that
nowhere it has
mentioned under
section 29C to ask
for pAN/or address
of contributors, mode
contribution (chegue/draft/cash
of
& etc.). But the existing
form asks for such
information' which
are prescribed in rure g5B of conduct of Elections
I96l' This is done only Rures
for harmonious consfuction
of the provisions menrioned
in the law' sub-section
(2) ofsection 29c
ofRepresentation
of peopre Act lg5l
gives a greater scope to
implement the legar
provision both in re*er and spirit
it reaves scope for and
the Rure making
authority to prescribe
the conditions, which
essentiar for effective is
imprernentation oc
and for carrying out
the puqposes of
Section 29C of Representation
of peopleAcr 1951.
5' For conduct of free
and fair elections,
as mandated under
Articre 324 of the
constitution' the commission
once again recommends
that a, the modifications
incruding the provisions
at sr.No. 6 (b) of
the proposed modified
be notified for
Form 24A need
better transparency
in funding of the
poriticar parties.

Yours faithfully,