Section 100(2) in Andhra Pradesh Panchayat Raj (Conduct of Elections) Rules, 2006
(2)The account of election expenses shall be submitted to the District Election Authority through the Mandal Parishad Development Officer within forty-five days of the declaration of the result of the election. The date of submitting the return in the office of the MPDO shall be deemed to be the date of filing the return under Section 230B of the Act. The MPDO shall forward all returns received by him to the District Election Authority immediately on the expiry of forty-five days from the date of declaration of the results of elections.
