Section 93(5) in Arunachal Pradesh Municipal Act, 2007
(5)The Empowered Standing Committee shall consider the report of the Auditor as early as possible and shall, if necessary, take prompt action thereon, and shall also, if necessary, surcharge the amount of any illegal any person responsible therefore the amount of any deficiency or loss incurred by the negligence or misconduct of such person or any amount which ought to have been, but is not, brought into account by such person, and shall, in every such case, certify the amount due from such person:Provided that any person aggrieved by an order of payment of certified sums any appeal to the State Government whose decision on such appeal shall be final.
