532 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
principles of a party are not part of election expenses and need not be shown in the return by the candidate. On the other hand, if there is a book saying “20 points in favour of Mr. so and so—why he should be elected” or if a poster is put out giving the photograph of the candidate, giving below something in praise of him and recommending him to the electorate, obviously that is in furtherance and advancement of his election. Therefore, expenditure on that would be expenditure chargeable to the election and should be mentioned in the return of election expenses.
I am giving the results of the election petitions tried by the various tribunals in Great Britain. This is the distinction that they have drawn. Anything which does not promote or advance the election prospects of any particular candidate is not part of the election expenses and therefore free to be incurred by anybody, whether a political party, a philanthropist, friend or anyone who wishes to take interest in this matter. These are, as I said, the guiding principles which the various election tribunals in England have laid down for the purpose of determining what expenditure is chargeable as election returns and if our election tribunals follow the same rules, there is more than enough room for political parties to spend their money in furtherance of their political faith. If they do something for the special benefit of any particular candidate, then, of course, that becomes part of his election expenditure and must be shown in his return of election expenses. Sir, I think I have exhausted all the points which arise from the report of the Select Committee and the Minutes of Dissent that have been recorded by hon. Members.
Shri Satish Chandra (Uttar Pradesh) : What about the duration of election ? What will determine the commencement and the conclusion of the election ?
Dr. Ambedkar: The courts have held that no doubt polling is one fact which is the other end of the election—the election has concluded.
With regard to the commencement of the election, courts have said that it is a question to be determined by fact.