Section 48 in General Rules and Directions for the Guidance of Contractors
48. - Post payment audit and Technical Examination - The Government shall have right to cause an audit and technical examination of the works and the final bills of the contractor including all supportion vouchers, abstracts, etc. to be made within 2 years after payment of the final bill and if as a result of such audit and technical examination any sum is found to have been over paid in respect of any work done by the contractor under the contract or any work claimed by him to have been done by him under the contract and found not to have been executed or executed below specifications the contractor shall be liable to refund the amount of over Payment audit and shall be lawful for Department to recover the same from him in the manner prescribed in clause 50 or in any other manner legally permissible and if it is found that the contractor was paid less than what was due to him under the contract in respect of any work executed by him under it, the amount of such under payment shall be duly paid by the Government to contractor.
