- The Examiner of Local Accounts or any other officer appointed to exercise the powers and discharge functions of the Examiner of Local Accounts shall on receipt of the audit report or inspection report under Section 100 of the Act scrutinise them and if necessary issue a show-cause notice against the person held responsible in Form No. 45 in respect of the amount held under objection under Sub-section (2) of Section 9 of the Orissa Local Fund Audit Act, 1948.Such notice shall be sent by registered post with acknowledgement due, to his last known address and on the failure of service by registered post, the process shall be sent to the Block Development Officer to be served through the Panchayat Extension Officer on the person within a date to be fixed by the Examiner. If the person is not found in the house where he ordinarily resides, then the notice will be hung up in some conspicuous part of the house in the presence of at least two witnesses who shall be persons residing in that village.
