In the clip, Mr Bhatt, who is contesting from Jamalpur-Khadia, was heard saying telling voters that they will be paid the petrol expenses for their two-wheelers for attending the rally held by Prime Minister Narendra Modi at Sabarmati last week.
The clip also shows Mr Bhatt, allegedly telling his party workers "do not care about the poll panel."
Payments to voters in any form - cash or kind - is banned under the Model Code of Conduct that is put in place ahead of elections.
Votes will be counted in Gujarat on December 18.
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