Section 10A in The Representation Of The People Act, 1951.
10A. Disqualification for failure to lodge account of election expenses. If the Election Commission is satisfied that a person-
has failed to lodge an account of election expenses within the time and in the manner required by or under this Act and (b) has no good reason or justification for the failure, the Election Commission shall, by order published in the Official Gazette, declare him to be disqualified and any such person shall be disqualified for a period of three years from the date of the order.