(1) As soon as may be after the expiration of the time specified in section 44 for lodging of the accounts of election expenses at any election, the Returning officer shall report the following to the State Election Commission, namely:-
(a) the name of each contesting candidate;
(b) whether such candidate has lodged his account of election expenses and if so, the date on which such account has been lodged; and
(c) whether in his opinion such account has been lodged within the time and in the manner required by the Act and these rules.
(2) Where the Returning officer is of the opinion, that the account of election expenses of any candidate has not been lodged in the manner required by the Act under these rules, he shall, with every such report forward to the State Election Commission, the account of election expenses of that candidate and the vouchers lodged along with it.
(3) Immediately after the submission of the report referred to in sub-rule (2), the Returning officer shall publish a copy thereof by affixing the same on the notice board.
(4) As soon as may be, after the receipt of the report referred to in sub-rule (2), the State Election Commission shall consider the same and decide whether any contesting candidate has failed to lodge the account of election expenses within the time and in the manner required by the Act and these rules.
(5) Where the State Election Commission decides that a contesting candidate has failed to lodge his account of expenses within time and in the manner required by the Act and these rules, it shall, by notice in writing call upon the candidate to show cause why he should not be disqualified under section 45 for such failure.
(6) Any contesting candidate who has been called upon to show cause under sub-rule (5) may, within twenty days of the receipt of such notice submit in respect of the matter, a representation in writing to the State Election Commission and shall, at the same time send to the Returning officer a copy of his representation together with a complete account of his election expenses, if he had not already furnished such an account.
(7) The Returning officer shall, within five days of the receipt there of, forward to the State Election Commission a copy of the representation and the account (if any) with such comments as he deems fit, to make thereon.