Section 177: Whoever being required by any law for the time being in force or any rule having
election the force of law to keep accounts of expenses incurred at or in connection with an election
accounts.
fails to keep such accounts shall be punished with fine which may extend to five thousand
rupees.
CHAPTER X
OF OFFENCES RELATING TO COIN, CURRENCY-NOTES, BANK-NOTES, AND GOVERNMENT STAMPS
