Section 232A(3) in Andhra Pradesh Panchayat Raj Act, 1994
(3)Where an Observer has directed the Returning Officer under this section to stop counting of votes or not to declare the result, the Observer shall forthwith report the matter to the Commission and thereupon the Commission shall, after taking all material circumstances into account, issue appropriate directions under Section 225-D or Section 231 in the matter of declaration of results.
