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    <title>2013 (9) TMI 947 - Supreme Court</title>
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    <description>Political party manifesto promises, by themselves, do not amount to corrupt practice under Section 123 of the Representation of the People Act, 1951, because the provision is penal and applies to a candidate, agent, or person acting with the candidate&#039;s consent. Welfare schemes tied to Directive Principles and implemented within economic capacity were treated as serving public purpose and were not invalidated under Article 14. Vishaka-style guidelines were rejected because the election-law field was already occupied by statute. The Comptroller and Auditor General&#039;s role was held to be post-expenditure audit, not pre-approval of spending. The writ-maintainability issue against a political party was left open.</description>
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    <pubDate>Fri, 05 Jul 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=237515</link>
      <description>Political party manifesto promises, by themselves, do not amount to corrupt practice under Section 123 of the Representation of the People Act, 1951, because the provision is penal and applies to a candidate, agent, or person acting with the candidate&#039;s consent. Welfare schemes tied to Directive Principles and implemented within economic capacity were treated as serving public purpose and were not invalidated under Article 14. Vishaka-style guidelines were rejected because the election-law field was already occupied by statute. The Comptroller and Auditor General&#039;s role was held to be post-expenditure audit, not pre-approval of spending. The writ-maintainability issue against a political party was left open.</description>
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      <pubDate>Fri, 05 Jul 2013 00:00:00 +0530</pubDate>
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