Section 365(2) in Andhra Pradesh Municipalities Act, 1965
(2)It shall be the duty and responsibility of the Commissioner to place before the council a list of arrears due to the council under this Act which, if no action is taken within the period specified in sub-section (1), are likely to be time-barred, atleast one year before the expiry of the said period stating the reasons for the delay in the recovery of such amount and requesting for the instructions or directions of the Council in regard to the recovery of such arrears.