144-R. OTHER OFFENCES AND PENALTIES THEREOF
(1) A person shall be guilty of an electoral offence, if at any election he—
(a) fraudulently defaces or fraudulently destroys any nomination paper; or therefore.
(b) fraudulently defaces, destroys or removes any list, notice or other document affixed by or under the authority of a Returning Officer; or
(c) fraudulently defaces or fraudulently destroys any ballot paper or the official mark on any ballot paper or any declaration of identity or official envelope used in connection with voting by postal ballot; or
(d) without due authority supplies any ballot paper to any person or receives any ballot paper from any person or is possession or any ballot paper; or
(e) fraudulently puts into any ballot box anything other than the ballot paper which he is authorised by law to put in; or
(f) without due authority destroys, takes, opens or otherwise interferes any ballot box or ballot papers then in use or the purposes of the election; or:
(g) fraudulently or without due authority, as the case may be, attempts to do any of the wilfully aids or abets: the doing of any such acts
(2) Any person guilty of an electoral offence under tins section shall—-
(a) if he is a Returning Officer or an Assistant Returning Officer or a Presiding Officer at a polling station or any other officer or clerk employed on official duty in connection with the election, on conviction, be punished with imprisonment for a term which may extend to two years or with fine, or with both ;
(b) if he is any other person, on conviction, be punished with imprisonment for a term which may extend to six months, or with fine, or with both.
(3) For the purposes of this section, a person shall be deemed to be on official duty if his duty is to take part in the conduct of an election or part of an election including the counting of votes or to be responsible after an election for the used ballot papers and other documents in connection with such election, but the expression "official duty" shall not include any duty imposed otherwise than by or under this Act.
(4) An offence punishable under sub-section (2) shall be cognizable.