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Article 32
 

(1) If it appears to the treasurer of a political party that any statement of accounts for any financial year of the political party has not complied with any requirements of regulations relating to the delivery of prescribed documents, he may prepare a revised statement of accounts which revised statement shall also be in compliance with the other provisions of this Act.


(2) Where the audited accounts have already been delivered to the Commission, the revisions shall be confined to:


(a) the correction of those parts in which the accounts do not comply with the prescribed requirements; and


(b) the making of any necessary consequential alterations.


(3) If it appears to the Commission that there is, or may be, a question whether any audited accounts delivered to it according to law complies with the prescribed requirements, it may give notice in writing to the treasurer of the political party in question indicating where it appears to it that such a question arises or may arise.


(4) The notice shall specify a period of not more than one month for the treasurer to give the Commission an explanation of the statement of accounts or prepare a revised statement.


(5) If at the end of the specified period, or such longer period as the Commission may allow, it appears to the Commission -


(a) that no satisfactory explanation of the statement of accounts has been given; and


(b) that the statement has not been revised so as to comply with the prescribed requirements, it may make an application to the First Hall, Civil Court, in accordance with sub-article (6).


(6) The Commission may make an application to the First Hall, Civil Court:


(a) for a declaration that the statement of accounts does not comply with the prescribed requirements; and


(b) for an order requiring the treasurer of the political party to prepare a revised statement of accounts.


(7) If the First Hall, Civil Court, orders the preparation of revised accounts, it may:


(a) give such direction as it thinks fit; and, or


(b) order that all or part of the costs of, and incidental to, the application are to be borne by the treasurer of the political party.


(8) The Minister may by regulations make provision with respect to the application of the provisions of this Act in relation to the preparation and auditing of statements and of revised statements of accounts, and their delivery to the Commission, and may in particular make provision for any matter for which provision may be made by regulations under this Act with respect to the non-applicability, to such extent or in such circumstances, or both, as regulations under this sub-article may specify, of any of the provisions of this Act with regard to administrative fines and sanctions for failure to submit proper statements or revised statements of accounts.


(9) The provisions of this Act regarding the public inspection and posting on the website of the Commission of political parties' statements of accounts shall apply in relation to any revised statement of accounts received by the Commission in accordance with regulations made under sub-article (8) as applied in relation to any statement of accounts received by it according to law.


(10) The provisions of this article apply equally to statements of accounts that have already been revised, in which case the references to revised statements of accounts shall be read as references to further revised statements.