Section 46(2) in The Himachal Pradesh Municipal Corporation Act, 1994
(2)The person against whom an order under sub-section (1) is made, may, within thirty days of such order, appeal to the State Government who shall appoint an officer to hear the appeal and the appellate authority shall have the power of confirming, modifying or disallowing 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 from the occurrence of such loss, waste or misappropriation or after the expiry of one year from the time of his ceasing to be member :Provided further that nothing in this section shall be deemed to debar the aggrieved party from seeking remedy in Civil Court against an order made under sub-section (1).Chapter - IV Functions of The Municipalities
