Section 365(3) in Andhra Pradesh Municipalities Act, 1965
(3)If the Commissioner fails to furnish the list as aforesaid or omits to show in such list any arrears, or if the arrears shown in the list are due to the failure on the part of any bill collector or other employee of the council, entrusted with the collection of sums due to the council under this Act, the Commissioner or such bill-collector or other employee, as the case may be, shall be deemed to be negligent for which, action under sub-section (1) of Section 374 may be taken.
