NEW DELHI: Election Commission sources said Wednesday the poll body had no legal authority to investigate the source or quantum of contributions received by a political party, be it a recognised national/state party or a registered unrecognised political party (RUPP).As per Section 29C of Representation of the People Act 1951, a political party must, on an annual basis, file a contribution report with EC, declaring all donations received that are in excess of Rs 20,000. Once the party files the contribution report, an acknowledgement is issued through the chief electoral officer concerned. “It is the Central Board for Direct Taxes that has the legal mandate to probe the source and extent of contributions received and declared by the political parties,” an official told TOI. The official added the EC can at most delist a RUPP if it has not contested elections for six straight years or has not filed its contribution reports.