(1)The Surcharge order under Sub-section (3) of Section 9 of the Orissa Local Fund Audit Act, 1948 shall be issued in Form No. 46.(2)If the party has appeared in the show-cause proceedings and shown cause before the Examiner, Deputy Examiner or Assistant Examiner, as the case may be, the order in Form No. 46 may be served on the person at the conclusion of the proceedings on a date to be fixed but if he does not appear on the fixed date this may be sent to him by registered post and hung on the notice board of the Assistant Examiner.(3)In a surcharge proceeding, the onus will be on the person against whom notice has been issued, to prove to the satisfaction of the Examiner, Deputy Examiner or Assistant Examiner, as the case may be, that the liability found against him in the audit, has been either fully or partly discharged.
