Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 23(3)] [Section 23] [Entire Act] State of Kerala - Subsection Section 23(3)(iii) in Kerala Local Fund Audit Rules, 1996 (iii)whether the amounts to which defects or irregularities relate, should be charged/surcharged/and if so against whom.