Section 443(2) in Arunachal Pradesh Municipal Act, 2007
(2)The person against whom an order under sub-section (1) is made may within thirty days of the date of communications of the order, appeal to the State Government and the State Government may confirm, modify or disallow the surcharge :Provided that no person shall under this section be called upon to show cause after the expiry of a period of four years or in the case of a Councillor after a period of one year from the occurrence of such loss or waste or misapplication.