Section 9(3) in The Orissa Local Fund Audit Act, 1948
(3)After considering such cause as may be shown by any such person, the Examiner of Local Accounts may surcharge such payment on the person making or authorising such payment or charge the amount of any loss or deficiency against the person responsible therefor or any amount which ought to have been but it is not brought into account against the person failing to account for such amount and shall in every such case certify the amount due from such person.
