Amendment status not verified — confirm the current text below against the official source.
(I) The auditors shall, afler giving lhe person concerned an opportunity to submil an explanation and after considering such ex pin nation, iT any, disallow every item of accounts contrary to lhe provisions of lhis Act, and surcharge lhe amounl of any illegal payment The Kolkata Municipal Corporation Acl, 19S0. 651 LIX of 1980.] (Part III.—Finance.—Chapter XL-Accounts and Audit.—Sections 165, J66.) on ihe person making or authorising [he making of such payment, and '* charge against any person responsible therefor the amount of any deficicncy or loss incurred by the negligence or misconduct of such person or any amount which ought lo have been, but isr not, brought into account hy such person, and shall in every such ease certify lhe amount due from ' such person. ( 2 ) The auditors shall rccorti the reasons for every disallowance, surcharge or charge under sub-section f I) and shall serve in the manner prescribed a certificate of the amount due under thai sub-section, and a copy or such reasons, on the person against whom lhe certificate is made, and shall incorporate such cases of disallowance, surcharge or charge in their report to lhe Mayor-in-Council, the Corporation and lhe State Government under seciion 161.