Section 51(1)(b) in Andhra Pradesh Excise Act, 1968
(b)(i)village officers or servants including members of the village police;(ii)sarpanches, members and officers of the Gram Panchayat, and(iii)all officers, (other than Prohibition and Excise officers) employed in the collection of revenue or rent on land on behalf of the Government, or a local authority in the locality in which such land or building is situated, shall in the absence of reasonable excuse, be bound to give notice of the fact to a Magistrate or to an officer of the Excise or Police or Revenue Department as soon as the fact comes to their knowledge.