Section 84 in The Chandernagore Municipal Corporation Act, 1990
84. Powers of the auditors to disallow, surcharge and charge.
(1)The auditors shall, after giving the person concerned an opportunity to submit an explanation and after considering such explanation, if any, disallow every item of accounts contrary to the provisions of this Act, and surcharge the amount of an illegal payment on the person making or authorising the making of such payment, and charge against any person responsible therefor 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.(2)The auditors shall record the reasons for every disallowance, surcharge or charge under sub-section (1), and shall serve in the manner prescribed a certificate for the amount due under that sub-section, and a copy of such reasons, on the person against whom the certificate is made, and shall incorporate such cases of disallowance, surcharge or charge in their report to the Mayor-in-Council the Corporation and the State Government under section 81.
