The Right to Recall empowers citizens to remove an elected representative from office before the completion of their official term if they fail to perform or lose public trust. This mechanism strengthens democratic accountability by allowing direct public intervention through a formal procedure, typically involving a petition signed by a specified percentage of voters in the constituency.
The concept has historical roots in ancient Athenian democracy and continues to exist in various democratic systems worldwide. For instance, since 1995, British Columbia in Canada has embedded this provision in its legislative framework. In the United States, several states allow recall elections, particularly in cases of misconduct or abuse of power.
In India, the idea was advocated by political thinker M.N. Roy in 1944, promoting decentralized governance with the right to both elect and recall representatives. Former Lok Sabha Speaker Somnath Chatterjee also highlighted the need for such a mechanism to enhance accountability in parliamentary democracy.
Practically, the Right to Recall has been implemented at the local government level in some Indian states. Madhya Pradesh amended its Panchayati Raj Act in 2001, enabling voters to recall underperforming representatives after completing two and a half years in office. A notable case occurred in 2002 when Palavika Patel, then president of Anuppur municipality, was removed from her position through this democratic provision due to poor performance.
Tax Benefits for Political Contributions – Section 80GGC of the Income Tax Act
Under the Indian Income Tax Act of 1961, Section 80GGC provides a tax deduction to individuals and entities (excluding certain exceptions) who donate to registered political parties. The purpose is to incentivize clean and transparent political funding.
Eligible Donors:
Individuals
Hindu Undivided Families (HUFs)
Firms
Associations of Persons (AOPs) or Bodies of Individuals (BOIs)
Artificial juridical persons not funded by the government
Conditions for Claiming Deduction:
The full amount donated is deductible, provided it is not more than the assessee's total taxable income.
Donations must not be in cash or kind—they must be made via cheque, demand draft, digital banking, credit/debit cards, or UPI.
From FY 2013–14 onwards, cash or in-kind contributions are not eligible for deduction.
Contributions can be made to multiple political parties, not limited to one.
This section encourages formal and traceable political donations while ensuring the taxpayer benefits from such participation in the democratic process.