Amendment status not verified — confirm the current text below against the official source.
(1) The auditors shall, after giving the person concerned an opportunity to submit an explanation and after considering such explanation, if any, disallow every item of accounts contrary to the provisions of this Act, and surcharge the amount of an illegal payment on the person making or authorizing the making of such payment, and charge against any person responsible therefor the amount of any deficiency or loss incurred by the negligence or misconduct of such person or any amount which ought to have been, but is not, brought into account by such person, and shall, in every such case, certify the amount due from such person. (2) The auditors shall record the reasons for every disallowance, surcharge or charge under sub-section (1), and shall serve, in the manner prescribed, a certificate for the amount due under that sub-section and a copy of such reasons on the person against whom the certificate is made, and shall incorporate such cases of disallowance, surcharge or charge in their report to the Mayor-in-Council and the State Government under section 88. 54 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 29, 2008 [PART III The West Bengal Municipal Corporation Act, 2006. (Part IlL—Finance.—Chapter VII.—Municipal Fund, Budget, Loans, Accounts and Audit.—Sections 91-95.) Reference of reports to Municipal Accounts Committee. Right of appeal to civil court or State Government. Payment of certified amount. Cost payable out of Municipal Fund. Effect of non- payment of certified amount.