“Electoral district,” or “district,” means a division of the colony in respect of which one or more members are returned to serve in the House of Representatives:

“Registrar” means the Registrar for an electoral district appointed under “The Registration of Electors Act, 1879:”

“Roll” means a roll of electors formed for an electoral district:

“Election” means the election of a member or members to serve in the House of Representatives:

“Election petition” means a petition presented in pursuance of “The Election Petitions Act, 1880:”

“Election Court” means the Judges for the time being presiding at the trial of an election petition:

“Elector” means, in relation to any electoral district, any person whose name is for the time being on the roll of electors for that district:

“Candidate” means any person who shall have declared his intention of offering himself as a candidate for a seat in the House of Representatives for an electoral district:

“Public office” means any office under the Acts or Ordinances relating to counties, boroughs, or highway districts, or “The Education Act, 1877,” “The Public Health Act, 1876,” “The Harbours Act, 1878,” or under any Acts amending the above-mentioned Acts, or under any other Act or Ordinance relating to local government, whether the office is that of Mayor, Councillor, or member of any Board, or is the office of town clerk, clerk, or other officer under a Council or Board, or is any other office to which a person is elected or appointed under any of the said Acts:

“Judicial office” includes the office of a Justice of the Peace:

“Payment” includes any pecuniary or other reward; and the expressions “pecuniary reward” and “money” shall be deemed to include any valuable security or other equivalent for money, and any valuable consideration.

CORRUPT PRACTICES

3 What is “corrupt practice.”

The expression “corrupt practice” as used in this Act means treating, bribery, undue influence, or personation, as defined by this Act, or as recognized by the common law or the law of Parliament; and every offence which is a corrupt practice within the meaning of this Act shall be a corrupt practice within the meaning of “The Election Petitions Act, 1880.”

4 Bribery defined.

The following persons shall be deemed guilty of bribery, and shall be punishable accordingly:—

(1.)

Every person who shall directly or indirectly, by himself or by any other person on his behalf, give, lend, or agree to give or lend, or shall offer, promise, or promise to procure or to endeavour to procure, any money or valuable consideration to or for any elector, or to or for any person on behalf of any elector, or to or for any other person, in order to induce any elector to vote or refrain from voting, or shall corruptly do any such act as aforesaid on account of such elector having voted or refrained from voting at any election:

(2.)

Every person who shall directly or indirectly, by himself or by any other person on his behalf, give or procure or agree to give or procure, or offer, promise, or promise to procure or to endeavour to procure, any office or place of employment to or for any elector, or to or for any person on behalf of any elector, or to or for any other person, in order to induce such elector to vote or refrain from voting, or shall corruptly do any such act as aforesaid on account of any elector having voted or refrained from voting at any election:

(3.)

Every person who shall directly or indirectly, by himself or by any other person on his behalf, make any such gift, loan, offer, promise, procurement, or agreement as aforesaid, to or for any person, in order to induce such person to procure or endeavour to procure the return of any person to serve in the General Assembly, or the vote of any elector at any election:

(4.)

Every person who shall, upon or in consequence of any such gift, loan, offer, promise, procurement, or agreement, procure, or engage, promise, or endeavour to procure, the return of any person to serve in the General Assembly, or the vote of any elector at any election:

(5.)

Every person who shall advance or pay, or cause to be paid, any money to or to the use of any other person, with the intent that such money or any part thereof shall be expended in bribery at any election, or who shall knowingly pay, or cause to be paid, any money to any person in discharge or repayment of any money wholly or in part expended in bribery at any election.

5 Bribery further defined.

The following persons shall also be deemed guilty of bribery, and shall be punishable accordingly:—

(1.)

Every elector who shall, before or during any election, directly or indirectly, by himself or by any other person on his behalf, receive, agree, or contract for any money, gift, loan, or valuable consideration, office, place, or employment for himself or for any other person, for voting or agreeing to vote, or for refraining or agreeing to refrain from voting, at any election.

(2.)

Every person who shall, after any election, directly or indirectly, by himself or by any other person on his behalf, receive any money or valuable consideration on account of any person having voted or refrained from voting, or having induced any other person to vote or to refrain from voting, at any election.

6 Treating defined.

Every candidate at any election who shall by himself, or by or with any person, or by any other ways or means on his behalf, on the polling day of any election, directly or indirectly, give or provide, or cause to be given or provided, or shall be accessory to the giving or providing, or shall pay wholly or in part any expenses incurred for any meat, drink, entertainment, or provision to or for any person in order to be elected or for being elected, or for the purpose of influencing such person or any other person to give or refrain from giving his vote at such election, or on account of such person having voted or refrained from voting, or being about to vote or refrain from voting, at such election, shall be deemed guilty of the offence of treating.

7 Undue influence defined.

Every person who shall directly or indirectly, by himself or by any other person on his behalf, make use of or threaten to make use of any force, violence, or restraint, or inflict or threaten the infliction, by himself or by or through any other person, of any injury, damage, harm or loss, or in any other manner practice intimidation upon or against any person, in order to induce or compel such person to vote or refrain from voting, or on account of such person having voted or refrained from voting at any election, or who shall by abduction, duress, or any fraudulent device or contrivance, impede, prevent, or otherwise interfere with the free exercise of the franchise of any elector, or shall thereby compel, induce, or prevail upon any elector either to give or to refrain from giving his vote at any election, shall be deemed to have committed the offence of undue influence.

8 Punishment of candidate guilty personally of corrupt practices.

Where, upon the trial of an election petition respecting an election for any electoral district, it is reported to the Speaker by the Election Court that any corrupt practice has been proved to have been committed in reference to such election by or with the knowledge and consent of any candidate at such election, that candidate shall not be capable for three years of being elected to or sitting in the House of Representatives for the said district, or of being elected to or of sitting in the House of Representatives during the continuation of the Parliament for which he has been elected, and his election, if he has been elected, shall be void; and he shall further be subject to the same incapacities as if at the said date be had been convicted on indictment of a corrupt practice.

9 Punishment of candidate guilty by agents of corrupt practices.

Upon the trial of an election petition, the Election Court shall report in writing to the Speaker whether a candidate at such election has been guilty by his agents of any corrupt practice in reference to such election; and, if the report is that a candidate at such election has been guilty by his agents of any corrupt practice in reference to such election, that candidate shall not be capable of sitting in the House of Representatives for any such electoral district for the three years next ensuing after his election, and if he has been elected his election shall be void.

10 Punishment of person convicted on indictment of corrupt practices.

(1.)

A person who commits any corrupt practice shall be guilty of a misdemeanour, and on conviction on indictment shall be liable to be fined any sum not exceeding four hundred pounds, and shall not be capable during a period of five years from the date of his conviction—

(a.)

Of being registered as an elector or voting at any election in New Zealand, whether it be a parliamentary election or an election for any public office within the meaning of this Act; or

(b.)

Of holding any public or judicial office within the meaning of this Act; and if he holds any such office the office shall be vacated.

(2.)

Any person so convicted of a corrupt practice in reference to any election shall also be incapable of being elected to and of sitting in the House of Representatives during the five years next after the date of his conviction, and if at that date be has been elected to the House of Representatives his election shall be vacated from the time of such conviction.

(3.)

Where any person appears to the Election Court to have been guilty of any corrupt or illegal practice, the Court may order the whole or any part of the costs of or incidental to any proceedings before the Court in relation to that practice, or to that person, to be paid by that person.

Where costs are ordered by the Court to be paid by any person, those costs shall be a debt due from such person to the person or persons to whom they are ordered to be paid, and may be recovered accordingly.

11 Names of persons convicted of corrupt or illegal practice expunged from electoral roll.

Whenever it shall be proved before the Registrar that any person who is or claims to be placed on the list or roll of electors for any electoral district has been convicted within the preceding three years of a corrupt or illegal practice, then such Registrar shall, in case the name of such person is in the list of electors, expunge the same therefrom, or shall, in case such person is claiming to have his name inserted therein, disallow such claim.

And to be inserted in a separate list.

And the names of all persons which shall be so expunged from the list of electors, and of all persons whose claims shall be so disallowed, shall be thereupon inserted in a separate list to be entitled “The List of Persons Disqualified for Corrupt or Illegal Practices,” which last-mentioned list shall be appended to the list or roll of electors, and shall be printed and published therewith wherever the same shall be or is required to be printed or published.

ILLEGAL PRACTICES

12 Certain employment to be illegal practice.

(1.)

No person shall, for the purpose of promoting or procuring the election of a candidate at any election, be engaged or employed for payment or promise of payment—

(a.)

To act as agent, clerk, or messenger, except as in the First Schedule to this Act mentioned; or

(b.)

To act as committee-man, canvasser, watcher, guard, detective, or torch-bearer; or

First Schedule. Second Schedule.

(c.)

To act or render service in any capacity whatever, except one for which payment is authorized by the First or Second Schedule to this Act; or

(d.)

To act, if an elector, as clerk or messenger.

(2.)

If any person is engaged or employed in contravention of this section, the person engaging or employing him shall be guilty of an illegal practice, and the person so engaged or employed shall also be guilty of an illegal practice.

13 Certain expenditure to be illegal practice.

(1.)

No payment or contract for payment shall, for the purpose of promoting or procuring the election of a candidate at any election, be made—

(a.)

On account of the conveyance of electors to or from the poll, whether for the hiring of special trains, steamboats, or carriages, for railway fares, or otherwise; or

(b.)

For bands, torches, flags, banners, cockades, ribbons, or other marks of distinction; or

(c.)

For exhibiting bills, addresses, or notices, or for the use of any house, building, erection, place, board, or thing for the purpose of any such exhibition; or

First Schedule. Second Schedule.

(d.)

With the exceptions authorized by the First and Second Schedules to this Act, in respect of any matter whatever.

(2.)

If any payment or contract for payment is made in contravention of this section either before, during, or after an election, the person making such payment shall be guilty of an illegal practice, and any person being a party to any such contract, or receiving such payment, shall also be guilty of an illegal practice.

14 Use of committee-room in publichouse to be illegal practice.

Any premises licensed for the sale by retail of any intoxicating liquor, or any part of such premises, shall not be used as a committee-room for the purpose of promoting or procuring the election of a candidate at an election, and, if any person hires or uses any such premises or any part thereof for a committee-room, he shall be guilty of an illegal practice, and the person letting such room shall also be guilty of an illegal practice.

15 Providing of money for illegal practice.

Any person who knowingly provides money for the purpose of any payment or expenditure, or for the repayment of any money so paid or expended, shall, where the person who made such payment or incurred such expenditure was thereby guilty of an illegal practice, be also guilty of an illegal practice.

16 Procurement of voting by unqualified voters to be illegal practice.

If any person induces or procures any person to vote at any election whom at the time be knows to be disqualified or prohibited, whether under this Act or otherwise, from voting at such election, he shall be guilty of an illegal practice.

17 Punishment of illegal practice on conviction.

A person guilty of an illegal practice shall, on summary conviction, be liable to a fine not exceeding one hundred pounds, and be not capable during a period of three years from the date of his conviction—

(a.)

Of being registered as an elector or voting at any election in New Zealand, whether it be a parliamentary election or an election for a public office within the meaning of this Act; or

(b.)

Of holding any public or judicial office within the meaning of this Act; and if he holds any such office the office shall be vacated.

18 Provision as to report of Election Court respecting illegal practice, and punish ment of candidate found guilty by such report.

Subsection seven of section seven and section eight of “The Election Petitions Act, 1880,” shall apply as if they were herein re-enacted with the substitution of “illegal practice” for “corrupt practice;” and, upon the trial of an election petition respecting an election, the Election Court shall report to the Speaker in writing as directed by the said subsection, and shall also report whether the candidate at such election has been guilty by his agents of any illegal practice in reference to such election; and the following consequences shall ensue upon the report by the Election Court to the Speaker, that is to say,—

(a.)

If the report is that any illegal practice has been proved to have been committed in reference to such election by or with the knowledge and consent of any candidate, that candidate shall not be capable of being elected to or of sitting in the House of Representatives during the three years next after the date of the report, and his election, if he has been elected, shall be void; and he shall further be subject to the same incapacities as if at the date of the report be had been convicted of such illegal practice; and

(b.)

If the report is that a candidate at such election has been guilty by his agents of any illegal practice in reference to such election, that candidate shall not be capable of being elected to or sitting in the House of Representatives for the said district during the Parliament for which the election was held, and his election, if he has been elected, shall be void.

19 Court may order costs of prosecution to be paid to prosecutor.

Every indictment for corrupt practices shall be tried before the Supreme Court only, and the said Court may order payment to the prosecutor of such costs and expenses as to the said Court shall appear to have been reasonably incurred in and about the conduct of such prosecution.

20 In case of private prosecution, defendant may recover costs.

In case of any indictment or information by a private person for any offence against the provisions of this Act, if judgment shall be given for the defendant, he shall be entitled to recover from the prosecutor the costs, to be taxed by the proper officer of the Court, which the defendant shall have sustained by reason of such indictment or information.

21 Prosecutor not to be entitled to costs unless he shall have entered into recognizance.

It shall not be lawful for the said Court to order payment of the costs of a prosecution for any offence against the provisions of this Act unless the prosecutor shall, before or upon the finding of the indictment, or the granting of the information, enter into a. recognizance with two sufficient sureties to be approved of by the Registrar or Deputy Registrar of the Supreme Court, in the sum of one hundred pounds, to be acknowledged before a Judge of the Supreme Court, with the condition following: that is to say, that the prosecutor shall conduct the prosecution with effect, and shall pay to the defendant or defendants, in case be or they shall be acquitted, his or their costs.

22 Limitations of actions and prosecutions.

No person shall be liable to any penalty or forfeiture hereby imposed unless some prosecution, action, or suit for the offence committed shall be commenced against such person within the space of six months next after such offence against this Act shall have been committed, and unless such person shall be summoned or otherwise served with writ or process within the same space of time, so as such summons or service of writ or process shall not be prevented by such person absconding or withdrawing out of the jurisdiction of the Court out of which such writ or other process shall have issued; and in case of any prosecution, suit, or process as aforesaid, the same shall be proceeded with and carried out without any wilful delay.

DISQUALIFICATION OF ELECTORS

23 Prohibition of certain electors to vote.

The following persons are prohibited from voting at an election, that is to say,—

All persons guilty of a corrupt or illegal practice at the election;

and, if any such person votes, his vote shall be void.

24 Punishment for disqualified person voting.

If any person, while be is, in consequence of conviction or on the report of any Election Court, not capable, in pursuance of the provisions of this Act, of voting at any election, whether a parliamentary election or an election to any public office, votes or applies for a ballot-paper at any such election, be shall, notwithstanding his name is on the register of electors or of persons entitled to vote at the said election to any public office, be liable on summary conviction to a fine not exceeding one hundred pounds, and his vote shall be void.

25 Hearing a person before he is reported guilty of corrupt or illegal practice, and incapacity of person reported guilty.

(1.)

Before a person is reported by any Election Court to have been guilty of any corrupt or illegal practice at an election, the Court, as the case may be, shall cause notice to be given to such person, and, if he appears in pursuance of the notice, shall give him an opportunity of making a statement to show cause why be should not be so reported.

(2.)

Every person who is reported by any Election Court to have been guilty of any corrupt or illegal practice shall, whether be obtained a certificate of indemnity or not, be subject to the same incapacity of being registered as an elector, and of voting and of holding office, as he would under this Act be subject to if he had at the date of the report been convicted of the corrupt or illegal practice of which he is reported to have been guilty.

(3.)

Where a Justice of the Peace appears from the evidence given before any Election Court to have been guilty of or privy to any misconduct in reference to an election, it shall be the duty of the Minister of Justice to report the case to the Governor, with such evidence as may have been given of such misconduct.

(4.)

Where a person who is a barrister or solicitor, or who belongs to any profession the admission to which is regulated by law, appears from the evidence given before an Election Court to have been guilty of or privy to any misconduct in reference to an election, it shall be the duty of the Attorney-General to bring the matter before the tribunal having power to take cognizance of any misconduct of such person in his profession, and such tribunal may deal with such person in like manner as in any case of misconduct by such person in his profession.

26 Provision to prevent paid scrutineers &c., voting.

(1.)

The candidate or a proposer of a candidate shall, where a poll is to be held, send to the Returning Officer, before the day of the poll, a list, printed or written, stating the name of every scrutineer appointed on behalf of such candidate, and specifying whether such scrutineer is paid or not, and also stating the name of every person who is a clerk or messenger appointed on behalf of the candidate, or from whom any committee-room has been hired on behalf of the candidate, with the addition of the address of every such person, and, if he is an elector and is not an unpaid scrutineer, of his number on the electoral roll.

(2.)

The Returning Officer shall furnish to every Deputy Returning Officer a list of the names and addresses and numbers on the roll of electors of every person in such list who is an elector and is entitled to vote at the polling-place at which the Deputy Returning Officer presides.

(3.)

If any person named in the list so furnished to the Deputy Returning Officer as a paid scrutineer, or as a clerk or messenger, or as a person from whom a committee room has been hired, applies for a ballot-paper, or attempts to vote, it shall be the duty of such officer to warn him that he is not permitted to vote, and, if he marks and hands in a ballot-paper, to cause the words “disqualified by employment” to be placed upon the paper so handed in; and any ballot-paper with those words so placed on it shall not be counted by the Returning Officer, but shall be dealt with by him as a rejected ballot-paper, and shall be specified in any report of rejected ballot-papers under a separate head, as rejected for disqualification.

(4.)

Any candidate who fails to comply with this section shall be liable on summary conviction to a fine not exceeding fifty pounds; and any scrutineer whose name is not sent to the Returning Officer as required by this section shall not be entitled to attend in any polling-place.

PERSONATION

27 Definition of personation at elections.

A person shall, for all the purposes of the laws relating to elections, be deemed guilty of the offence of personation who at any such election applies for a voting paper in the name of some other person living or dead, or of a fictitious person, or who, having voted once at any such election, applies at the same election for a voting paper in his own name.

28 Definition of personation in relation to electoral rolls.

A person shall also, for all the purposes of the laws relating to elections, be deemed guilty of the offence of personation who at any time, without a written authority to do so,—

(1.)

Sends in any claim to have the name of any other person inserted on any list of voters, or on any electoral list or roll;

(2.)

Attaches or writes the name of any other person on any such claim, in order to make it appear as the claim of such person;

(3.)

Procures the name of any other person to be inserted in any such list of voters or electoral list or roll.

29 Punishment of personation.

The offence of personation, or of aiding, abetting, counselling, or procuring the commission of the offence of personation by any person, shall be a misdemeanour, and any person convicted thereof shall be punished by imprisonment for a term not exceeding two years, with or without hard labour, at the discretion of the Judge.

30 Returning Officers may arrest person guilty of personation.

Every Returning Officer has power and authority, without any other warrant than this Act, to cause to be arrested and taken before a Justice of the Peace any person reasonably suspected of committing or attempting to commit at a polling-place any act of personation.

All constables shall aid and assist the Returning Officer in the performance of his duty.

31 Returning Officer to prosecute.

It shall be the duty of the Returning Officer to institute a prosecution against any person whom he may believe to have been guilty of personation, or of aiding, abetting, counselling, or procuring the commission of the offence of personation by any person, at the election for which he is Returning Officer.

32 Costs and expenses of prosecution to be allowed.

The costs and expenses of the prosecutor and the witnesses in such case, together with compensation for their trouble and loss of time, shall be allowed by the Court in the same manner in which the Supreme Court is empowered to allow the same in cases of felony.

33 Power and duty of Registrars.

Every Registrar, in respect of any act of personation described in the twenty-eighth section committed within the district to which he is appointed, has the same power and authority and shall have the same duty, as is respectively granted and imposed upon the Returning Officer in respect of an act of personation committed at an election.

MISCELLANEOUS PROVISIONS

34 Certain acts committed on licensed premises declared to be treating.

(1.)

Any holder of a license for the sale by retail of intoxicating liquor shall not be under any obligation to supply meat, drink, entertainment, or provision to any person in case the supply thereof is demanded for the purpose of treating, or any corrupt or illegal practice; and if such holder knowingly supplies any meat, drink, entertainment, or provision in the case aforesaid, he shall be guilty of treating.

(2.)

Any holder of such a license who knowingly supplies any meat, drink, entertainment, or provision to any persons, whether electors or not, for the purpose of promoting or procuring the election of a candidate at an election, and supplies the same without receiving payment for the same at the time when the same is so supplied, shall be guilty of treating.

35 Persons charged with corrupt practice may be found guilty of illegal practice.

Any person charged with a corrupt practice may, if the circumstances warrant such finding, be found guilty of an illegal practice, and any person charged with an illegal practice may be found guilty of that offence, notwithstanding that the act constituting the offence amounted to a corrupt practice.

36 Who to be competent witnesses.

On any prosecution under this Act, whether on indictment or summarily, and in any action for a pecuniary forfeiture under this Act, the person prosecuted or sued, and the husband or wife of such person, may, if he or she think fit, be examined as an ordinary witness in the case.

37 Reversal of disqualification procured through perjury.

Where a person has become subject to any incapacity under this Act by reason of any conviction or any report of an Election Court, and any witness who gave evidence against such incapacitated person upon the proceeding for such conviction or report is convicted of perjury in respect of that evidence, the incapacitated person may apply to the Supreme Court, and the Court, if satisfied that the conviction or report so far as respects such person was based upon perjury, may order that such incapacity shall thenceforth cease, and the same shall cease accordingly.

38 Vote to be struck off for corrupt or illegal practices.

Where a candidate, on the trial of an election petition, claiming the seat for any person, is proved to have been guilty, by himself or by any person on his behalf, of bribery, treating, or undue influence in respect of any person who voted at such election, or, where any person retained or employed for reward by or on behalf of such candidate for all or any of the purposes of such election, as scrutineer, agent, clerk, messenger, or in any other employment, is proved on such trial to have voted at such election, there shall, on a scrutiny, be struck off from the number of votes appearing to have been given to such candidate one vote for every person who voted at such election and is proved to have been so bribed, treated, or unduly influenced, or so retained or employed for reward as aforesaid.

39 Certificate of indemnity to witness.

(1.)

A person who is called as a witness respecting an election before any Election Court shall not be excused from answering any question relating to any offence at or connected with such election on the ground that the answer thereto may criminate or tend to criminate himself, or on the ground of privilege: Provided that—

(a.)

A witness who answers all questions which he is required by the Election Court to answer shall be entitled to receive a certificate of indemnity stating that such witness has so answered; and

(b.)

An answer by a person to a question put by or before any Election Court shall not, except in the case of an indictment for perjury in respect of such evidence, be admissible in evidence against him in any proceeding, civil or criminal.

(2.)

If any legal proceeding is at any time instituted against any person who has received such a certificate of indemnity for any offence committed by him previously to the date of the certificate at or in relation to the said election, the Court having cognizance of the case shall on proof of the certificate stay the proceeding, and may in their discretion award to the said person such costs as he may have been put to in the proceeding.

40 Submission of report of Election Court to Attorney-General.

Where any Election Court report that certain persons named by them have been guilty of any corrupt or illegal practice, they shall report whether those persons have or have not been furnished with certificates of indemnity; and such report shall be laid before the Attorney-General with a view to his instituting or directing a prosecution against such persons as have not received certificates of indemnity if the evidence should, in his opinion, be sufficient to support a prosecution.

41 Offences prosecuted summarily.

All offences under this Act punishable on summary conviction may be prosecuted in manner provided by “The Justices of the Peace Act, 1866.”

42 Penalty on officer for misfeasance or wilful neglect.

Every public officer required by this Act to do any matter or thing shall for every wilful misfeasance or wilful act of commission or omission, contrary to the provisions of this Act, forfeit and pay any sum not exceeding one hundred pounds.

And shall also be liable to pay as damages to the party aggrieved such sum, not exceeding one hundred pounds, as a jury shall assess, with full costs of suit.

The action to recover such damages shall be brought in the Supreme Court of New Zealand, and the sum recovered shall be in full for all damages for such misfeasance or act of commission or omission.

43 Repeal.

“The Corrupt Practices Prevention Act, 1858,” is hereby repealed.

SCHEDULES

FIRST SCHEDULE Persons Legally Employed for Payment

Secs. 12, 13.

(1.)

One scrutineer for each ballot-box in each polling-place, and no more, who may or may not be an elector.

(2.)

A number of clerks and messengers for conducting business in the committee-rooms, not exceeding one clerk and one messenger for each polling-place in an electoral district.

SECOND SCHEDULE Legal Expenses

Secs. 12, 13.

(1.)

The personal expenses of the candidate.

(2.)

The expenses of printing, and the expenses of advertising in newspapers.

(3.)

The expenses of stationery, postage, and telegrams.

(4.)

The expenses of holding public meetings.

(5.)

The expenses of a number of committee-rooms, not exceeding one committee-room for each polling-place in an electoral district.

(6.)

Expenses in respect of miscellaneous matters, not exceeding twenty-five pounds, so nevertheless that such expenditure is not incurred under this head in respect of any matter constituting an offence under this Act, or in respect of any matter or thing payment for which is expressly prohibited by this Act.