GD Act 26Chapter IV · Budget, Accounts and Audit

Section 26 · Rectification of defects disclosed in audit and order of surcharge against Committee, etc

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(1)

The Commissioner shall send a copy of every audit report to the Committee and it shall be the duty of the Committee to remedy any defects or irregularities pointed out by the auditor and report the same to the Commissioner.

(2)

If, on a consideration of the report of the auditor along with the report, if any, of the Committee, the Commissioner is satisfied that the Committee or any officer or other employee of the Devaswom was guilty of misappropriation or wilful waste of the funds of the Devaswom or gross neglect resulting in loss to the Devaswom, the Commissioner may, after giving notice to the Committee or such officer or other employee to show cause why an order of surcharge should not be passed against it or him and after considering its or his explanation, if any, by or certify the amount so lost and direct the Committee or such officer or other employee to pay within a specified time such amount personally and not from the funds of the Devaswom:Provided that if in respect of any expenditure or dealing with the property of the Devaswom, the Committee or such officer or other employee had obtained the directions of the Commissioner or the Government and had acted in accordance with the said directions, the Committee or such person shall not be held responsible.

(3)

The Commissioner shall forward a copy of the order under subsection (2) with the reasons for the same by registered post to the Committee or the officer or other employee concerned.

(4)

The Committee or officer or other employee aggrieved by an order of the Commissioner under subsection (2) may, within thirty days of the receipt by it or him of that order, apply to the court to modify or set aside the order, and the court, after taking such evidence as is necessary, may confirm, modify or remit the surcharge.

(5)

An order of surcharge under this section against the Committee shall not bar a suit for accounts against it except in respect of the matters finally dealt with by such order.

(6)

Any amount recoverable from the Committee or any officer or other employee by way of surcharge may on requisition made by the Commissioner be recovered under the provisions of the Kerala Revenue Recovery Act, 1968, as if it were an arrear of public revenue due on land.

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