Section 100 in Andhra Pradesh Panchayat Raj (Conduct of Elections) Rules, 2006
100. Particulars of account of election expenses.
(1)The account of election expenses to be kept by a candidate or his election agent shall contain such particulars and shall be in such proforma as may be specified by the State Election Commission.(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.(3)The Mandal Parishad Development Officer shall also send a list of contesting candidates who have failed to submit the accounts of election expenditure within the time specified in sub-rule (2). He shall also forward any accounts of election expenditure submitted after the due date with his report.
