Section 103(5) in Andhra Pradesh Panchayat Raj (Conduct of Elections) Rules, 2006
(5)Where the State Election commission decides that a contesting candidate has failed to lodge his account of election expenses within the time and/or in the manner required by the Act and these rules, it shall by notice in writing call upon the candidate to show cause why he should not be disqualified, and declared to have ceased to hold office under section 19 B of the Act for the failure in case he is elected.