(1)The auditor,after giving the person concerned an opportunity to submit an explanation within a time to be specified by him and after considering such explanation,shall disallow every item of account contrary to law as surcharge the same on the person making or authorizing the making of the illegal payments, and shall charge against any person responsible for the amount of any loss incurred by the negligence or misconduct of that person,shall, in every such case, certify the amounts due from such person;Provided that the Auditor may in his discretion wave the surcharge or charge in cases where the amount involve does not exceed fifty rupees.(2)For the purposes of this section any of this section any member of Gram Panchayat or Zilla Panchayat, as the case may be who is present at which a motion or resolution is passed authorizing any expenditure which is subsequently disallowed under sub-section (1) or authorizing any action which results in any such expenditure, shall be deemed to be a person authorizing such expenditure if dissent if not recorded in the proceedings. All such persons shall be held jointly and severally liable for such expenditure.(3)The Auditor shall record in writing his reasons for every disallowance, surcharge and charge made under sub-section (1) and shall, in such manner as may be prescribed,send a certificate of the amount due and a copy of the reasons for his decision to the person in respect of whom the certificate is made, and shall also furnish copies thereof to the Sabhapati or Adhakashaya, as the case may be, and the State Government.(4)The State Government may, of its own motion and within one year form the receipt by it of the copy of the certificate, set aside or modify any disallowance, surcharge or charge and any certificate in respect thereof made by the auditor.
