Section 122(2) in Tamil Nadu State Housing Board Act, 1961
(2)(a)The said auditor may disallow every item contrary to law and surcharge the same on the person making or authorizing the making of the illegal payment; and may charge against any person responsible therefor the amount of any deficiency or loss incurred by the negligence or misconduct of that person or of any sum 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.Explanation. - It shall not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss to contend that notwithstanding his negligence or misconduct the deficiency or loss would not have occurred bu for the negligence or misconduct of some other person.(b)The said auditor shall state in writing the reasons for his decision in respect of every disallowance, surcharge or charge anti furnish a copy thereof by registered post to the person against whom it is made.(c)If the person to whom a copy of the decision is so furnished refuses to receive it, he shall nevertheless be deemed to have been duly furnished with the copy, within the meaning of clause (b); and the period of fourteen days fixed in sub-sections (3) and (4) shall be calculated from the date of such refusal.
