Amendment status not verified — confirm the current text below against the official source.
(1) The Examiner may, after giving the surcharge pe rsO n concerned, an opportunity for tendering an ex- illegal pgay- planation in writing, and making such other enquiry ment or loss as he may consider necessary, disallow any item in the caused by accounts which appears to him to be contrary to law gross negli- a n ( j s u r c fiarge the same on the person making or au- wm duct'etc thorising the illegal payment and may charge, ’ 'against person responsible therefor the amount of any deficiency or loss caused by negligence or misconduct of that person, or any sum received which ought to have been but is not brought into account by that person and shall, in every such case certify the amount due from such person: Provided that no expenses paid by any person shall be disallowed by the Examiner if they have been sanctioned by the Government. (2) The Examiner shall state in writing the reason for his decision in respect of every disallowances, surcharge or charge and shall send by registered post a copy thereof to the person against whom it is made. (3) If the amount is not paid within fourteen days from the expiry of the period of appeal prescribed by the sub-section (4), the Collector, at the request of the Examiner, shall proceed forthwith to recover the amount as if it were an arrear of land revenue, and have it credited to the Municipal Fund. (4) Any person aggrieved by a disallowance, charge or surcharge made by the Examiner may appeal to the Commissioner of Plains Division. 99 (5) The appellate authority on such appeal shall have the power to confirm, vary or quash the deci sion of the Examiner with such directions as it thinks fit, for giving effect to the decision of appeal: Provided further that nothing in this Section shall be deemed to debar the aggrieved party from seeking a remedy in a civil court against an order made under sub-section (1). 143 The Government may at any time direct the tion of Go- Examiner or any other Government or non-Govern- vsrnment. ment agency to make a special audit of Municipal accounts and report thereon to the Government, and the cost of conducting such special audit shall be met from the Municipal fund. PART IV CHAPTER XI Taxation Taxes to be