Section 106(2) in The Telangana Panchayat Raj (Conduct of Elections) Rules, 2018
(2)Where the Mandal Parishad Development Officer or Chief Executive Officer of Zilla Praja Parishad as the case may be is of the opinion that the account of election expenses of any candidate has not been lodged within the due date or lodged but not in the manner required by the Act and these rules, he/she shall make a report to the State Election Commission and with every such report, forward the account of election expenses of that candidate and the vouchers lodged along with it, if any.
