Section 9(5) in Andhra Pradesh State Audit Rules, 2000
(5)Every person aggrieved by any disallowance, surcharge, or charge, may within sixty days after the date of service on him of the surcharge certificate issued by the Auditor either: -(a)file an appeal before the Government who shall pass such orders as it deems fitOR(b)make an application to the concerned Principal Civil Court of Original Jurisdiction to set aside such disallowance, surcharge or charge and the Court after taking such evidence as is necessary may confirm, modify or remit such disallowance, surcharge or charge with such orders as to costs as it may think proper in the circumstances;(c)The orders passed by the respective appellate authority shall be final.(d)From the decision of the Court under Clause (b) of sub-rule (5) an appeal shall lie to the High Court.
