Section 14 in Tamil Nadu Local Fund Audit Act, 2014
14. Director to surcharge illegal payments and loss caused by negligence or misconduct.
(1)The Director may disallow any payment which appears to him to be contrary to any law or order of the Government, or the amount of any deficiency or loss caused by negligence or misconduct or any sum received, which ought to have been brought into account but not brought into account and surcharge the person or the person authorising the same and shall, in every such case, certify the amount due from such person:Provided that no such surcharge shall be imposed by the Director on any person until he has been given an opportunity of not less than fifteen days of showing cause against the surcharge.(2)Any person aggrieved by the surcharge may, within one month from the date of receipt of the decision of the Director, apply to the District Court, to set aside the surcharge and the Court, after taking such evidence as it necessary, may confirm, modify or remit the same.(3)Every sum certified to be due from any person by the Director under this Act shall be paid by such person to the Executive authority within one month from the date of intimation to him of the decision of the Director unless, within that time, such person has filed an application before the District Court against the decision under sub section (2) and such amount, if not so paid, or such amount as the District Court shall declare to be due, may be recovered as if it were an arrear of land revenue and for the purpose of such recovery, the Director shall have the powers of a Collector under the Tamil Nadu Revenue Recovery Act, 1864.
