https://www.taxtmi.com/caselaws?id=196255 Election expenditure exceeds the prescribed limit amounts to corrupt practice only when the excess is incurred by the candidate, the election agent, or others acting with the candidate's consent or authority. Voluntary spending by friends, supporters, or party workers cannot be attributed to the candidate unless such consent or authority is proved. The burden rests on the petitioner to establish corrupt practice with cogent and reliable evidence, not mere suspicion or general probability. On the evidence discussed, the alleged expenditure heads were not satisfactorily proved to have been incurred by or on behalf of the returned candidate, so the allegation of corrupt practice was not established. en-us Thu, 10 Sep 1970 00:00:00 +0530 Thu, 23 Nov 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196255 Election expenditure exceeds the prescribed limit amounts to corrupt practice only when the excess is incurred by the candidate, the election agent, or others acting with the candidate's consent or authority. Voluntary spending by friends, supporters, or party workers cannot be attributed to the candidate unless such consent or authority is proved. The burden rests on the petitioner to establish corrupt practice with cogent and reliable evidence, not mere suspicion or general probability. On the evidence discussed, the alleged expenditure heads were not satisfactorily proved to have been incurred by or on behalf of the returned candidate, so the allegation of corrupt practice was not established. Case-Laws Indian Laws Thu, 10 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196255