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Introduction of BNS 177

BNS 177 pertains to the failure to maintain election accounts as mandated by law. It specifies the punishment and classification for individuals who do not adhere to the legal requirement to keep a record of election-related expenses.


The Bharatiya Nyaya Sanhita (BNS) Section 177 replaces the old Indian Penal Code (IPC) Section 171-I.



What is BNS Section 177 ?

Section 177 of the Bharatiya Nyaya Sanhita (BNS) deals with the failure to maintain proper accounts of election expenses. It applies to individuals who are legally required to maintain such accounts and penalizes them if they fail to do so.


BNS 177: Penalties for Not Keeping Election Accounts
BNS 177 penalties for failure to keep election accounts

BNS 177 in Simple Points

  1. Requirement to Keep Election Accounts:
    Any person involved in an election, such as candidates or their agents, must keep detailed records of their election expenses. These records are necessary to show how much money was spent during the election campaign, ensuring everything is transparent and within legal limits.
  2. Punishment for Failure to Keep Records:
    If someone fails to keep or submit these expense records, they can be punished with a fine. The maximum fine is ₹5,000. This penalty is designed to encourage people to follow the rules and ensure election expenses are properly tracked.
  3. Non-Cognizable Offense:
    The offense is classified as non-cognizable, meaning the police cannot arrest the accused without a court warrant. In this case, legal proceedings must be initiated through the courts rather than immediate police action.
  4. Bailable Offense:
    If a person is charged under Section 177, they can apply for bail, meaning they do not have to remain in custody while waiting for their court hearing. The offense is considered less serious, so bail is usually granted easily.
  5. Tried by a Magistrate of the First Class:
    Cases under BNS Section 177 are handled by a Magistrate of the first class. This means the trial will be conducted by a lower court judge who has the authority to handle cases involving fines and less severe punishments. The magistrate decides the outcome based on the evidence provided.

Section 177 BNS Overview

BNS Section 177 refers to the failure to keep accurate accounts of election-related expenses as required by law. Any person mandated to maintain such records must comply, and failure to do so results in a fine, typically up to ₹5,000. The section is non-cognizable, bailable, non-compoundable, and is tried by a Magistrate of the first class. The purpose of this section is to ensure financial transparency in elections.

BNS Section 177 :10 Key Points

  1. Legal Requirement to Keep Election Accounts:
    Section 177 mandates that individuals, typically election candidates or their agents, must maintain detailed records of all expenses incurred during elections. These records are crucial for transparency in the electoral process, ensuring that no unauthorized or excessive funds are used to influence the election outcome.
  2. Applicability:
    This section applies to any person required by law to maintain election expense accounts. This typically includes candidates contesting elections, political parties, or agents responsible for handling the financial side of campaigning. The section ensures that accountability is upheld throughout the election process.
  3. Punishment for Non-compliance:
    If the person fails to maintain or submit proper accounts as required, they are liable for a fine. The fine can extend up to ₹5,000. This punishment is meant to deter individuals from neglecting their duty to maintain accurate records.
  4. Non-cognizable Offense:
    The offense under Section 177 is non-cognizable, meaning the police cannot arrest the accused without a warrant. This makes it a less serious offense compared to cognizable offenses, which involve immediate arrest and investigation by the police.
  5. Bailable Offense:
    Section 177 is categorized as a bailable offense. This means that if an individual is charged under this section, they have the right to apply for bail and will likely be granted it, ensuring that they do not need to stay in custody while awaiting trial.
  6. Non-compoundable Offense:
    The offense is non-compoundable, meaning that the case cannot be settled outside the court. The accused must go through a legal trial, and the charges cannot be dropped or settled between the parties involved.
  7. Tried by a Magistrate of the First Class:
    Cases under Section 177 are tried in a court presided over by a Magistrate of the first class. These magistrates have the authority to handle relatively minor offenses, like those involving fines or short-term imprisonment.
  8. Supports Election Law Integrity:
    The purpose of this section is to uphold the integrity of election laws by ensuring that election-related expenditures are transparent and within legal limits. It helps prevent corruption and manipulation in elections by requiring financial accountability.
  9. No Imprisonment Provision:
    Unlike more serious offenses, Section 177 does not include imprisonment as a punishment. This reflects the relatively less severe nature of failing to maintain election expense accounts compared to criminal offenses.
  10. Ensures Accountability:
    By mandating that election expenses are accounted for, Section 177 helps ensure that elections remain fair and that financial irregularities do not sway election outcomes. It promotes transparency in the democratic process.

Examples of BNS Section 177

  1. Example 1:
    A candidate running for a legislative election is required by law to maintain detailed records of all campaign expenses, including promotional material, advertisements, and transportation costs. After the election, the candidate fails to submit the required expense accounts to the Election Commission. As a result, the candidate is charged under BNS Section 177 and fined ₹5,000 for failing to provide accurate records.
  2. Example 2:
    A political party’s campaign manager is responsible for handling the finances for an election campaign. The manager neglects to maintain proper documentation of expenses related to rallies and public meetings. During an audit by election authorities, it is found that no records were kept, violating the legal requirement. The campaign manager is then penalized under BNS Section 177, with the court imposing a fine as a consequence.

BNS 177 Punishment

Imprisonment: No imprisonment is specified under this section.

Fine: A fine of up to ₹5,000 for failing to maintain election accounts.


BNS 177 bailable or not ?

Bailable: Yes, the offense is bailable, meaning the accused can seek bail.


Bharatiya Nyaya Sanhita Section 177

BNS SectionOffensePunishmentClassificationBailTrial Court
177Failure to keep election accountsFine up to ₹5,000Non-cognizable, non-compoundableBailableMagistrate of the first class
Bharatiya Nyaya Sanhita Section 177

BNS Section 177 FAQs

What is Section 177?

It penalizes failure to maintain election accounts.

What is the maximum fine under Section 177?

Is imprisonment a punishment under Section 177?

Is Section 177 bailable?

Who tries cases under Section 177?


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