Section 146 in Andhra Pradesh Panchayat Raj Act, 1994
146. Extension of provisions of law relating to District Municipalities or of rules thereunder.
(1)The Commissioner may, at the request of the Gram Panchayat or otherwise, by notification, declare that any of the provisions of the law relating to municipalities for the time being in force or of any rule made thereunder including those relating to taxation, shall be extended to and be in force in the village or any specified area therein.(2)The provisions so notified shall be construed with such alterations not affecting the substance as may be necessary or proper for the purpose of adopting them to the village or specified area therein.(3)Without prejudice to the generality of the foregoing provision, all references to a municipal council or the Chairperson or the Executive Authority thereof shall be construed as references to the Gram Panchayat or the Sarpanch or the Executive Authority thereof, all references to any officer or servant of a municipal council as reference to corresponding officer or servant of the Gram Panchayat and all references to the municipal limits as references to the limits of the village or the specified area therein, as the case may be.
