Section 99(1) in Andhra Pradesh Panchayat Raj (Conduct of Elections) Rules, 2006
(1)If any question arises on the interpretation of these Rules, otherwise than in connection with an enquiry held under the rules for the decision of disputes as to the validity of an election, the question shall be referred to the State Election Commission whose decision thereon shall be final:Provided that the State Election Commission shall not entertain any petition relating to elections that may arise from the time of calling for nomination till the declaration of results. Such cases shall be decided by a court of competent jurisdiction.
