Section 104(1) in The Goa Agricultural Produce Marketing (Development and Regulation) Rules, 2010
(1)The Auditor may disallow every item contrary to law and surcharge the same on the person making or authorizing the making of the illegal payment and may frame charge against any person responsible therefor of any deficiency, loss or unprofitable outlay incurred by the negligence or misconduct of that person or of any sum, which ought to have been, but is not, brought to account by that person and shall in every such case, certify the amount due from such person.Explanation. - It shall not be open to any person whose negligence or misconduct has caused or contributed to such deficiency or loss, to contend that notwithstanding his negligence or misconduct, the deficiency or loss would not have occurred, but for the negligence or misconduct of some other person.
