44B. (1) No person shall, except to the extent provided in clause (2), make any payment whatsoever towards the election expenses of a candidate except to the election agent of such candidate.

(2) No person other than the election agent of a contesting candidate shall incur any election expenses of such candidate:

Provided that-

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(ii) any person may, if so authorised by the election agent in writing specifying a maximum amount, to the extent of such amount, make payment for stationery, postage, telegram and other petty expenses.

³[⁴[(3) The election expenses of a contesting candidate, including the expenditure incurred for him by the political party which has nominated him as its candidate, shall not exceed taka ⁵[⁶[twenty five] lakh:] ⁷[:

Provided further that the election expenses of a contesting candidate shall be determined per capita on the basis of total number of electors in a constituency and a notification to that effect shall be published in the official Gazette.]

(3A) The amount of the money mentioned in clause (3) or any portion thereof shall not be utilised for-

(a) printing of a poster with more than one colour; or

⁸[(aa) printing of a poster of a size bigger than the size prescribed or specified by the Commission; or]

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(d) setting up a pandal covering an area of more that four hundred square feet; or

(e) making any banner by using any cloth; or

(f) employing or using more than three microphones or loudspeakers at a time in a constituency; or

(g) commencing election publicity in any manner at any time three weeks prior to the date fixed for the poll; or

¹⁰[(h) setting up more than one election camp or office in any union or in any ward of a municipality or city, or more than one central election camp or office in any constituency; or

(hh) entertainment of electors in any manner; or]

(i) using any vehicle or vessel such as, truck, bus, car, taxi, motor cycle and speed-boat, for taking out any procession; or

¹¹[(ii) hiring or using any vehicle or vessel of any kind for conveying electors to or from any polling station; or]

(j) illumination by use of electricity in any form; or

(k) using symbol or portrait of a candidate with more than one colour; or

(l) display of a symbol exceeding the size prescribed by the Commission. ¹²[; or

(m) writing in ink or paint or in any manner whatsoever as means of advertisement for propogating election campaign ¹³[; or]

¹⁴[(n) to operate camps on the polling day.]

¹⁵[(3B) Any money utilized in violation of any provision of clause (3A) shall be deemed to be election expenses incurred by the contesting candidate concerned in excess of the amount mentioned in clause (3) and shall be deemed to be a contravention of Article 44B.]

(4) Any candidate incurring personal expenditure and any person making any payment under clause (2) shall, within ¹⁶[seven days] of the declaration of the result of the election, send to the election agent a statement of such expenditure or particulars of such payment.

(5) An election agent shall, by a bill stating the particulars and by a receipt, vouch for every payment made in respect of election expenses except where the amount is less than Taka ¹⁷[one hundred].