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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Electoral Trust approval procedures require prescribed application, disclosures, and Board review leading to conditional recognition or withdrawal.</h1> Approval of an Electoral Trust requires a company formed for that sole object, named accordingly and holding a permanent account number to apply in prescribed form with supporting corporate, financial and affidavit documentation. Authorities may query or require rectification of defects, conduct inquiries and submit reports to the tax Board, which may grant approval with conditions, reject, or invalidate applications only after hearing and recording reasons. Continued compliance, renewal procedures and mandatory intimation of changes are prerequisites to retain approval.

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