Punjab & Haryana High Court, Chandigarh
CitationAIR 1996 SC 3081
CourtSupreme Court of India
Date4 April 1996
Year1996
BenchKuldip Singh, Faizan Uddin JJ.
Acts/ArticlesCompanies Act Section 293A, Income Tax Act Section 13A, Representation of People Act Section 77
CategoryConstitutional Law

Key Principle Established

Political parties must maintain accounts and disclose sources of funding. Transparency in election funding is essential for democracy.

Brief Facts

Common Cause, a registered society, filed a PIL seeking enforcement of statutory provisions requiring political parties to maintain accounts and disclose their funding sources. The petition alleged that political parties were violating mandatory provisions of law by not disclosing the source of election expenditure.

Ratio Decidendi

The Supreme Court directed all political parties to maintain accounts, file income tax returns, and make their funding sources transparent. The Court held that election funding transparency is essential for democracy and directed implementation of existing statutory provisions.

Impact & Significance

This judgment was a significant step toward electoral finance reform in India. It established the principle that people have a right to know the source of political party funding and expenditure.

Tags & Related Topics

Constitutional Law Companies Act Section 293A Income Tax Act Section 13A Representation of People Act Section 77
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Disclaimer

This judgment summary is for educational and research purposes. While care has been taken to accurately represent the ratio and findings, for authoritative reference always consult the original judgment text from official sources (SCC Online, AIR, Manupatra, or court websites).

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