Section 227(3) in Andhra Pradesh Panchayat Raj Act, 1994
(3)For the purposes of this Section a person shall be deemed to be on official duty if duty is to take part in the conduct of an election or part of an election including the counting of votes or to be responsible after an election for the used ballot papers and other documents in connection with such election, but the expression "official duty" shall not include any duty imposed otherwise than by or under this Act.