230A. Account of election expenses.

(a) incurred, or authorised by the contesting candidate, or by his election agent;
(b) incurred by any association, or body of persons, or by any individual (other than the candidate or his election agent), aimed at promoting or procuring the election of the candidate concerned; and
(c) incurred by any political party, by which the candidate is set up, so as to promote or procure his election:
(which is distinguishable from its election campaign, for the promotion or procuring the election of a particular candidate), by words, either written or spoken, or by signs or visible representations, or by audio visual devises, or through print or electronic media or otherwise, shall not constitute 'election expenses' for purposes of this Act.