Whoever without the general or special authority in writing of a candidate incurs or authorises expenses on account of the holding of any public meeting, or upon any advertisement, circular or publication, or in any other way whatsoever for the purpose of promoting or procuring the election of such candidate, shall be punished with fine which may extend to ten thousand rupees:
Provided that if any person having incurred any such expenses not exceeding the amount of ten rupees without authority obtains within ten days from the date on which such expenses were incurred the approval in writing of the candidate, he shall be deemed to have incurred such expenses with the authority of the candidate.
Legal Commentary & Landmark Judgments: Section 176
Section 176 penalizes incurring unauthorized election expenses, providing that whoever, without the general or special authority in writing of a candidate, incurs expenses on account of the holding of any public meeting, or upon any advertisement or circular, shall be punished with fine up to ten thousand rupees.
In election expenditure audits, challenge unaccounted third-party advertisements on social media or hoardings: if the spender lacks written authorization from the candidate, file an election complaint under Section 176 BNS.