Section 161(1) in Andhra Pradesh Panchayat Raj Act, 1994
(1)Subject to the provisions of this Act, the administration of the Mandal shall vest in the [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.]. Every [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.] shall endeavour to install among the people within its jurisdiction spirit of self-help and initiative and harness their enthusiasm for raising the standard of living, it shall exercise all the powers conferred on, and perform all the functions entrusted to it by or under this Act, and such other powers and functions as may be conferred on, and entrusted to it by the Government for carrying out the purposes of this Act, but it shall not exercise the powers or perform the functions expressly assigned by or under this Act, or any other law to its President or to the [Mandal Praja Parishad] [Substituted 'Mandal Parishad' by Act No. 41 of 2006, dated 23.9.2006.] Development Officer or the [Zilla Praja Parishad] [Substituted 'Zilla Parishad' by Act No. 41 of 2006, dated 23.9.2006.] or any other authority, it shall do extension and review functions at the mandal level effectively. It may, with the previous approval of the Government and subject to such terms and conditions as may be prescribed borrow moneys for carrying out the purposes of this Act. It shall also exercise and perform such of the powers and functions of the District Board including the powers to levy any tax or fees as may be transferred to it under this Act.