<br/>The issue of 'cash garlands' has caused concern to the Election Commission which will soon set up a high-level expenditure watchdog. Election Commissioner S Y Quraishi told PTI that an Expenditure Monitoring Division is being created with senior officials of the Income Tax Department manning it. He said that the new division shall be in position in the next few months, indicating the new mechanism will be in place before the Assembly elections in Bihar due by November. <br/><br/>Mr. Quraishi said, the new division will maintain the expenditure statements of parties and candidates and take follow up action. He said, the money in cash garlands will come under the category of donation to political parties. Since there is no election right now, it does not seem to be in violation of the election law. However, this has to be accounted for by the political parties at the time of filing their returns to avail any tax benefit.<br/><br/>On the ensuing Bihar assembly polls, Mr. Quraishi said the Election Commission has taken enough safeguards to ensure free and fair polls. He said, the Commission recently set up an Information, Education and Communication Division to create awareness among voters about their rights and to enrol all eligible voters.<br/><br/>He said, the issue of photo electoral rolls is also needed to be pursued as 23 per cent of the estimated 70 crore voters are yet to be enrolled. Similarly, the coverage of Electoral Photo Identity Cards stood at 82 per cent.