Section 11(1) in The Maharashtra Local Fund Audit Act, 1930
(1)The Commissioner, after considering the recommendation of the Director under sub-section (3) of section 10, or the head of the department, or other officer, under the first proviso to that sub-section, as the case may be, and after taking the explanation of the person concerned, or making such further inquiry, as he may consider necessary, disallow any item which appears to him to be contrary to law and surcharge the same on the person making, or authorising the making of, the illegal payment; and may charge against any person responsible therefor the amount of any deficiency or loss caused by the gross negligence or misconduct of that person, or, any sum received which ought to have been but is not brought into account by that person ; and shall, in every such case, certify that amount due from such person :Provided that no order of surcharge or charge shall be made under this Act in respect of any item included, or, which ought to have been included in, but was omitted from, any accounts for any period—(i)in the case of a local authority in the Bombay area of the State, prior to the 1st April 1930 ;(ii)in the case of any local authority in the Vidarbha region, prior to the 8th October 1932 ; and(iii)in the case of any other local authority prior to the 1st April 1960 :Provided further that in making an order of such surcharge or charge in respect of any expenditure incurred by any Zilla Parishad or any Panchayat Samiti on any item which appears to the Commissioner to be contrary to law, the Commissioner shall not question the propriety of the expenditure incurred by the Zilla Parishad or any Panchayat Samiti or any of its officers in the exercise of the powers purported to be conferred on it or him under such law.
