Section 112(1) in The Tamil Nadu Agricultural Produce Marketing (Regulation) Rules, 1991
(1)The Auditor and the Board in respect of the market committee and the Auditor and the Government in respect of the Board (hereinafter referred to as the authority in the Chapter) shall be competent to disallow and surcharge items in respect of the market committee or Board, as the case may be, and recover the sums so disallowed and surcharged.The market committee or Board, as the case may be, shall be furnished with the details of action taken in this sub-rule.