Amendment status not verified — confirm the current text below against the official source.
Remutze1atzon of audztor.-The Board shall pay to thn said auditor aurh remuneration a!> the Gov·ernment may direct. J 31. Reports and znformation to be furntshed by audztnr to the Board.-( 1) The said aud1tor l>hall- (a) report to the Board and to the Government any material impropriety or irregularity which he may observe in th1: expenditure, or in the recovery of moneys due to the Board, or iu the accounts; (b) furn1sh to the Board such information Mit may from time to time require concerning the progress of his audtt; (c) report to the Chairman any lo~s or waste of money or other property owned by or veHed in the Board caused by nrglect or rots- conduct, with the names of persons directly or ind1rcctly r eapousible for such loss or wa~te; and • • 52 (d) submit to the Cha1rman a final statement of the audit and a duplicate copy thereof to the Government within a period of three months from the end of the financ1c~.l year, or within ~uch other period as the Government may allow in that behalf. (2) {a) The said auditor may dJ.Sallow every Item contrary to law and surcharge the same on the person makmg or authonzing"the makmg of the illegal payment; and may charge against any person respons1ble therefor, the amount of any deficiency or loss mcurred by the negligence or misconduct of that person or of any sum whieh ought to have been but is not brought into account by that per~on and shall, m every such case, cert1fy the amount due from 5uch person. Explanation.-It shaJI not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss, to contend that notwithstanding h1s neghgence or misconduct, the deficiency or loss would not have occurred but for the negligence or misconduct of some other person. (b) The sai~ aud1tor 5hall state m writing the reasons for hio; deciSion m respect of every diSd.llowance, surcharge or charge and furni'h a copy thereof by registered post to the person against whom it is made. (c) If the person to whom a copy of the decision 1s so furnished refuaes to receive 1t, he shall nevertheless be deemed to have been duly furnished with the copy, w1thin the meaning of clause {b) ; and the period of fourteen days fixed m sub-secttons (3) and ( 1) shall be calcu- lated from the date of such refusal. (3) Any peraon aggrieved by a d1sallowance, surcharge or charge made under sub-section (2) may, within fourteen days after he has been furnished with a copy of the decis1on of the auditor, either (a) apply to the DMrict Court exercismg jun~diction in the city, to set as1de such disallowance, surcharge, or charge in which case the Court may after takmg such evidence as It thinks necessary, confirm, modify or remit such di~llowance, surcharge or charge, with such orders as to co~ts as it may think proper in the c1rcum.,tances ; or (b) in lieu of ~uch applicat1on, appeal to the Government who shall pass such orders as they think fit. (4) Every sum certified to be due from any person by the aud1tor under this Act shall be patd by such person to the Board withm four- teen days after he has been furmshed with a copy of the decision of the auditor unless within that time such person has apphed to the Court or appealed to the Goyernment agamst the deciSIOn under sub-section (3) ; and such sum if not so pa1d, or such sum as the CoUI t or the Government ihaJI declare to be due, shall be recoverable on an appli- catiOn made by the Board to the Court in the same way as an amount decreed by it. (5) Notwithstanding anything contained in this section, the GoT- ernment may at any time direct that the recovery of the whole or any part of the amount certified to be due from any pet son by the aud1tor under this Act shall be waived if m their opinion such a course is neces· sary, considering all the Circumstances of the case . 53