(b)If any person held liable under Section 9 of the Orissa Local Fund Audit Act is not available or dead either before the issue of service of show-cause notice in Form No. 45 or before the issue of service of surcharge order in Form No. 46 then such notice or surcharge orders shall be served on the legal heir of the person by registered post, acknowledgement due, and any amount held liable for recovery from such person shall be recoverable from the legal heir of such person as arrear of land revenue in the manner prescribed under Section 10 of the Local Fund Audit Act.
