Section 78 in The Representation Of The People Act, 1951.
78. Lodging of account with the district election officer. 1[
Every contesting candidate at an election shall, within thirty days from the date of election of the returned candidate or, if there are more than one returned candidate at the election and the dates of their election are different, the later of those two dates, lodge with the 2[ district election officer] an account of his election expenses which shall be a true copy of the account kept by him or by his election agent under section 77.
3[ The reference to the district election officer in sub- section (1) shall, in relation to a constituency in a Union territory, be construed as a reference to the returning officer for that constituency.] PART DISPUTES REGARDING ELECTIONS PART VI DISPUTES REGARDING ELECTIONS CHAP INTERPRETATION CHAPTER I INTERPRETATION