Section 14(1) in Tamil Nadu Local Fund Audit Act, 2014
(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.
