(1) A person shall be guilty of an electoral offence, if at any election he––
(a) fraudulently defaces, destroys any nomination paper ; or
(b) fraudulently defaces, destroys or removes any list, notice or other document affixed by or under the authority of the returning officer ; or
(c) fraudulently defaces or destroys any ballot paper or the official mark on any ballot paper or any declaration of identity or official envelope used in connection with voting by postal ballot ; or
(d) without due authority supplies any ballot paper to any person or receives any ballot paper from any person or is in possession of any ballot paper ; or
(e) fraudulently puts into any ballot-box anything other than the ballot paper which he is authorised by law to put in ; or
(f) without due authority destroys, takes, opens or otherwise interferes with any ballot box or ballot paper than in use for the purpose of the election ; or
(g) fraudulently or without due authority, as the case may be, attempts to do any of the foregoing acts or wilfully aids or abets the doing of any such acts.
(2) Any person guilty of an offence under this section shall :––
(a) if he is a returning officer or an assistant returning officer or a presiding officer or a polling officer or any other officer or official employed on official duty in connection with the election, be punishable with imprisonment for a term which may extend to two years, or with a fine, or with both ;
(b) if he is any other person, be punishable with imprisonment for a term which may extend to six months, or with fine, or with both.
(3) For the purposes of this section, a person shall be deemed to be on official duty if his duty is to take part in the conduct of any election or part of any election including the counting of votes or to be responsible after an election for the used ballot papers and other documents in connection with such election.
(4) An offence punishable under sub-section (2) shall be cognizable.
(5) No court shall take cognizance of any offence under section 24 or under section 28, or under clause (a) of sub-section (2) of this section unless there is a complaint made by order of, or under authority from, the Chief Electoral Officer.