Supreme Court Upholds Kova Laxmi’s Election, Says ITR Non-Disclosure Not a Major Defect

The Supreme Court has dismissed an appeal challenging the election of BRS MLA Kova Laxmi from the Asifabad (ST) constituency in the 2023 Telangana Assembly polls. The Court ruled that not disclosing Income Tax Returns (ITRs) for four financial years in the nomination papers is not a substantial defect that can invalidate an election.

A Bench of Justice M.M. Sundresh and Justice N. Kotiswar Singh observed that such non-disclosure does not amount to corrupt practice under Section 123(2) of the Representation of the People Act, 1951. The Court emphasised that while disclosure of assets and educational qualifications is meant to strengthen transparency in the electoral process, minor technical lapses in these details cannot be grounds for nullifying an otherwise valid election.

The case was filed by Congress candidate Ajmera Shyam, who lost to Kova Laxmi in the 2023 elections. Laxmi secured 83,036 votes against Shyam’s 60,238. Shyam alleged that Laxmi’s Form-26 affidavit was incomplete as it omitted details of ITR filings for four years. The Telangana High Court had earlier rejected his petition, after which he approached the Supreme Court.

The apex court clarified that there is a clear distinction between non-disclosure of criminal records and non-disclosure of financial or educational details. While concealment of criminal antecedents is a serious issue, minor lapses in asset or qualification details should not overturn the will of the voters.

The Court concluded that Laxmi’s nomination could not have been rejected under Section 36(2) of the Act and the penal provisions could not be applied in this case. Accordingly, the appeal was dismissed, and Kova Laxmi’s election was upheld.

Cause Title: Ajmera Shyam v. Kova Laxmi & Ors. (C.A. No. 13015/2024 XII-A)