Reports that the Election Commission (EC) has the power to register a political party, but not to de-register it have once again generated some discussion and interest. Is it sheer oversight or lack of political will on the part of ruling parties over time that has stopped successive governments from giving this power to the EC?

Considering the way this government has declared war on corruption and black money, the timing couldn’t be better for electoral reforms.

Recently, the EC delisted 255 political parties, which existed only on paper and had not contested any local or national elections since 2005. This is just the first such list from the EC; more parties could be added. According to the EC, it has delisted parties using using special powers, and the same could be subject to litigation. Section 29A of the Representation of the Peoples Act, 1951, empowers EC to register associations and bodies as political parties. However, there is no constitutional or statutory provision that empowers the EC to de-register political parties.

The EC has been seeking powers to de-register. This has also been proposed in the suggestions made for electoral reforms. The Law Commission has endorsed the proposal. It would only be logical that the EC, which has the power to register, is also empowered to de-register. More so now, when the government is taking steps to check black money. Such entities, if not de-registered, will continue to enjoy exemptions under Section 13A of the Income-tax Act. This section allows tax-exemption to political parties for income from house property, voluntary contributions, capital gains and other sources.

Political parties may be formed merely for availing tax exemption. To ensure that delisted political parties do not enjoy tax benefits, the Commission had written to the Central Board of Direct Taxes. But is there the political will to allow the EC to de-register political parties?

Bureau Chief, New Delhi

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