Section 10(3) in The Chhattisgarh Sthaniya Nidhi Sampariksha Adhiniyam, 1973
(3)If the Director holds that any defects or irregularities pointed out in the report have not been removed or remedied, he shall, as soon as may be on receipt by him of the intimation or explanation of the Principal Officer of the local authority concerned under sub-section (1-B or on the expiration of the period prescribed under sub-section 1-C or in the event of the Principal Officer of the local authority failing to give such intimation or explanation, on the expiry of the period of four months mentioned in sub-section (1-B) but not later than one year of the receipt of the report, frame charges against the alleged delinquent persons stating the amounts to which the defects or irregularities relate and forwarded a copy of the said charges to the State Government as well as to the Principal Officer of the local authority; and(3-A) (a) If the Principal Officer of the local authority or the Executive officer of the local authority as the case may be, fails to take action under sub-section (1) of sub-section (1-A) or sub-section (1-B) or sub-section (1-C) he shall render himself liable for framing of charges and the Director may, on the expiry of a period of four months mentioned in or sub-section (1-B) frame charges against the Principal Officer of the local authority or the Executive officer of the local authority, as the case may be, in addition to framing of charges against the alleged delinquent person or persons under sub-section (3)".
