19B. Disqualification for failure to lodge account of election expenses.

(a) has failed to lodge an account of election expenses within the time and in the manner required by or under this Act, and
(b) has no good reason or justification for the failure, the Andhra Pradesh Election Commission for Local Bodies shall, after following the procedure prescribed, by order published in the Andhra Pradesh Gazette, declare him:
(i) to be ineligible for a period of three years from the date of the said order to contest any election held for any office under this Act; and
(ii) to have ceased to hold office; in case he is elected.]