(2)The person, against whom an order under sub-section (1) is made, may, within thirty days of the date of communication 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.
