Law for Parties: The German Model<sup>1</sup>

A.G. Noorani


Published in print January 2006 | ISBN: 9780195678291
Published online October 2012 | e-ISBN: 9780199080588 | DOI:
Law for Parties: The German Model1

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On 4 April 1996, the Supreme Court issued a ruling on the case of Common Cause v Union of India, arguing that the Election Commission (EC) has the power to require political parties to submit the expenses they and their candidates had incurred during the elections. The Court also ruled that every political party is required to file income tax returns and to maintain audited accounts in order to claim tax exemption under Section 13-A of the Income Tax Act 1961. However, state aid to political parties for elections, whether in money or in kind, is useless if party bosses will just usurp it to enrich themselves. This chapter examines Germany's law on state funding of political parties' election expenses and how India can learn from it to address decadent political culture.

Keywords: Supreme Court; India; political parties; elections; Germany; audited accounts; income tax returns; election expenses; corruption; state funding

Chapter.  1330 words. 

Subjects: Constitutional and Administrative Law

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