Section 142(1) in Gauhati Municipal Corporation Act, 1971
(1)The Examiner may, after giving the person concerned, an opportunity for tendering an explanation in writing, and making such other enquiry as he may consider necessary, disallow any item in the accounts which appears to him to be contrary to law and surcharge the same on the person making or authorising the illegal payment and may charge, against person responsible therefore the amount of any deficiency or loss caused by negligence or misconduct of the person, or any sum received which ought to have been but is not brought into account by that person and shall, in every such case certify the amount due from such person:Provided that no expenses paid by any person shall be disallowed by the Examiner if they have been sanctioned by the Government.
