Section 14(4) in Andhra Pradesh Panchayat Raj (Reservation of Seats and Offices of Gram Panchayats, Mandal Parishads and Zilla Parishads) Rules, 2006
(4)The reservation of offices for Backward Classes in each District shall be made by the Collector after excluding the Mandal Parishads reserved for Scheduled Tribes and Scheduled Castes, where the proportion of the Backward Class voters in the Mandal Parishad to the total voters in the Mandal Parishad concerned is the highest in the descending order.
