Case Note & Summary
The petitioner, Shakti Balkrishna Mhatre, filed a writ petition challenging an order dated 12 November 2014 passed by the Additional Collector, Raigad, declining to disqualify respondent nos. 2, 3, and 4 under Section 14B(1) of the Maharashtra Village Panchayat Act, 1959. The elections to the Gram Panchayat were held on 22 December 2013, and results were declared on 23 December 2013. As per circulars of the State Election Commission, candidates were required to lodge their account of election expenses within one month from the date of declaration of results, i.e., by 23 January 2014. Respondent nos. 2, 3, and 4 lodged their accounts on 6 February 2014, a delay of about 15 days. The petitioner sought their disqualification on the ground that the Additional Collector had no power to condone the delay. The court examined Section 14B of the Act, which empowers the State Election Commission to disqualify a person who fails to lodge an account of election expenses within the time and manner required and has no good reason or justification for such failure. The court noted that the provision does not require the account to be lodged within the prescribed time; it only requires that the candidate has no good reason for failure. The Additional Collector, exercising delegated powers, can consider whether there was good reason for the delay. In this case, the Additional Collector found that the delay occurred because the respondents were not provided with the necessary forms by the Returning Officer in time, which constituted a good reason. The court held that the Additional Collector had the jurisdiction to condone the delay and that the finding of good reason was not perverse. Accordingly, the writ petition was dismissed.
Headnote
A) Election Law - Disqualification - Condonation of Delay - Section 14B Maharashtra Village Panchayat Act, 1959 - The Additional Collector, exercising delegated powers of the State Election Commission, has the power to consider whether there was good reason or justification for the delay in lodging election expense accounts. The provision does not require the account to be lodged within the prescribed time; it only requires that the candidate has no good reason for failure. Therefore, the Additional Collector can condone the delay if satisfied that there is good reason. (Paras 4-6) B) Election Law - Disqualification - Good Reason for Delay - Section 14B Maharashtra Village Panchayat Act, 1959 - The respondents lodged their election expense accounts 15 days after the prescribed period. The Additional Collector found that the delay was due to the fact that the respondents were not provided with the necessary forms by the Returning Officer in time. This constitutes a good reason or justification for the failure, and thus the Additional Collector rightly declined to disqualify them. (Paras 2, 6-7)
Issue of Consideration
Whether the Additional Collector has the power to condone the delay in lodging the account of election expenses under Section 14B of the Maharashtra Village Panchayat Act, 1959, and whether such condonation was proper in the facts of the case.
Final Decision
The writ petition is dismissed. The order of the Additional Collector dated 12 November 2014 is upheld.
Law Points
- Power to condone delay in lodging election expense accounts
- Section 14B Maharashtra Village Panchayat Act
- 1959
- Disqualification for failure to lodge account
- Good reason or justification for delay
- Delegated powers of State Election Commission



