Section 14(9) in Tamil Nadu Local Fund Audit Rules, 2016
(9)All payments made by the person surcharged shall be reported to the authority who issued the surcharge notice, by the Executive authority soon after such payments are made.Explanation-I. - Person making payments or responsible for deficiency, loss or waste, originating from his own neglect, misconduct or misinterpretation of the provisions, viewed in terms of the relevant provisions of the Act, rules or orders governing the local authority or local fund concerned, is said to be the person authorising such illegal payments or deficiencies.Explanation-II. - When there is more than one person charged to have authorised or made illegal payments, all such persons shall equally be treated for purpose of surcharge.Explanation-III. - It shall not be open to any person whose negligence or misconduct has caused or contributed to any such deficiency or loss, to contend that not withstanding his negligence or misconduct, the deficiency or loss would not have occurred but for the negligence or misconduct of some other person.
