VIDYA SAGAR JOSHI vs SURINDER NATH GAUTAM

The Supreme Court held that under Section 77(3) and Section 123(6) of the Representation of People Act, 1951, the term 'expenditure' encompasses all amounts incurred by a candidate in connection with their election, excluding refundable deposits. The Court clarified that 'incurred' implies a final liability, meaning that any amount a candidate is willing to forfeit while contesting an election must be reported as expenditure. The appellant's failure to include the deposit for the Congress ticket in his election expenses led to a contravention of the Act, resulting in the dismissal of his appeal.