Section 46(1) in The Himachal Pradesh Municipal Corporation Act, 1994
(1)Every member, officer or official of the municipality shall be liable for the loss, waste or misappropriation of any money or other property belonging to a municipality, if such loss, waste is reported by the Comptroller and Auditor General of India or other audit authority empowered by the State Government in this behalf to be a direct consequence of his neglect or misconduct in the performance of his duties while a member, officer or official of the municipality, and he may after being given an opportunity, by notice served in the manner provided for the service of summons in the Civil Procedure Code, to show cause by written or oral representation why he should not be required to make good the loss, be surcharged with the value of such property or the amount of such money by the Director and if the amount is not paid within fourteen days from the expiry of the period of appeal prescribed by sub-section (2) the Collector at the request of the Director, shall proceed forthwith to recover the amount as if it were an arrear of land revenue, and have it credited to the municipal fund.
