Section 106(4) in The Telangana Panchayat Raj (Conduct of Elections) Rules, 2018
(4)Where, the State Election commission decides that, a contesting candidate has failed to lodge his account of election expenses within the time and/or in the manner required by the Act and these rules, the Commission shall by notice in writing call upon the candidate to show cause why he/she should not be disqualified, and declared to have ceased to hold office under Section 23 of the Act for the failure in case he/she is elected.
