Section 14(7) in Tamil Nadu Local Fund Audit Rules, 2016
(7)If the person, to whom a copy of the surcharge notice is furnished, refuses or refused to receive it, he is deemed to have been duly furnished with a copy of the surcharge notice and the period fixed for appeal is in such cases calculated from the date of such refusal. If the letter containing the surcharge notice was returned on the ground that the where abouts of the person surcharged is not known, steps should be taken to ascertain the where abouts of the surcharged by addressing the Collector or Executive authority of the local authority or local fund concerned. Director may forward to the Collectors for arranging for service of the copies of the documents on the parties concerned and for obtaining their acknowledgements and for sending them to the Director or his subordinates:Provided that if the person to whom the surcharge notice is issued is a detenu and refuses to receive it while in detention, it should be served after his release.
