Section 187(3) in Andhra Pradesh Municipalities Act, 1965
(3)Where the owner of such land fails to pay the expenses due from him under sub-section (2), the Commissioner shall deduct the same from the deposit made by him or, as the case may be, from the amount realised by auctioning the land given as security by him, under clause (ii) of sub-section (2) of Section 185 and refund to him the balance, if any. Where the deposit or the amount realised by auctioning the land given as security is not sufficient to meet the expenses, the balance of the exepenses, shall be recovered from him in the same manner as property tax.
