(1) The political party or candidate who spends more than the maximum limit as per sub-section (1) of section 24 or who does not submit the expenditure statement within the specified period as per sub-section (1) of section 25 shall be fined the election expenses incurred by him or the limit of expenses determined by the commission, whichever is higher. The amount can be fined.
(2) If any political party or candidate does not submit the statement of election expenses in accordance with sub-section (1) of section 25, or if the statement so submitted is audited in accordance with sub-section (2) of the same section, based on the auditor's report, it is unnatural or detrimental to the cleanliness of the election or unlawful for illegal purposes. If found to have spent in such manner, the Commission may fine such political party or candidate an amount equivalent to the expenditure incurred in such manner or five lakh rupees, whichever is greater.
(3) The political party or candidate who fails to pay the penalty as per sub-section (2) for six months, may be banned from participating in any election or declared ineligible to be a candidate for a maximum period of six years with immediate effect.
(4) Before imposing a fine in accordance with sub-section (1) or (2) or making a decision in accordance with sub-section (3), the Commission shall give the relevant political party or person a reasonable opportunity to present their explanation.
(5) If such a person has been elected as per the decision of the Commission in accordance with sub-section (3), his election shall automatically be void.