(1)Every person having a claim against a returning officer for any debt incurred by or on behalf of the returning officer for the purposes of an election shall, within twenty-one days after the day on which in the case of a parliamentary election the return is made of a person or persons elected at the election, or in the case of a local election public notice is given of the result of the election, send to the returning officer detailed particulars in writing of such claim and the returning officer shall not be liable in respect of anything which is not duly stated in such particulars.[F1 In the case of a local election, this subsection shall have effect as if, for the period of twenty‐one days referred to above, there were substituted a period of forty‐two days]
(2)There shall be added to every notice of election published under the provisions of this Act, a notification setting out the relevant provisons of subsection (1).
(3)The Ministry or the local authority by which the expenses are payable may if it thinks fit apply to the county court for the taxation of any account and claim submitted respectively under subsection (4) of section twenty-two or subsection (7) of section twenty-three; and that court may tax such account and claim in such manner and at such time and place as it thinks fit and may finally determine the amount payable on foot thereof. The county court for the purpose of this section shall be the court having jurisdiction in the place of nomination for the election to which the account relates.
(4)Where an application is made under subsection (3) the returning officer may apply to the court for the examination of any claim against him by any person in respect of any matter charged in the account in question; and after the claimant has been given due notice and has had an opportunity of tendering evidence in support of his claim, the court may allow, disallow or reduce the claim, whether with or without costs; and the determination of the court shall be final and conclusive.
F1SI 1985/454