Section 9(2) in The Orissa Local Fund Audit Act, 1948
(2)After considering such report the Examiner of Local Accounts may-(a)order that any payment referred to in Clause (a) of Sub-section (1) shall be allowed or that no further action shall be taken as regards any amount referred to in Clause (b) or Clause (c) of the said sub-section; or(b)serve a notice on the person making or authorising any such payment or the person responsible for or failing to account for such amount, requiring him to show-cause within one month why such payment should not be surcharged or such amount should not be charged against him.
