Section 104 in The Goa Agricultural Produce Marketing (Development and Regulation) Rules, 2010
104. Powers of the Auditor to disallow any unauthorized items and surcharge thereon.
(1)The Auditor may disallow every item contrary to law and surcharge the same on the person making or authorizing the making of the illegal payment and may frame charge against any person responsible therefor of any deficiency, loss or unprofitable outlay incurred by the negligence or misconduct of that person or of any sum, which ought to have been, but is not, brought to account by that person and shall in every such case, certify the amount due from such person.Explanation. - It shall not be open to any person whose negligence or misconduct has caused or contributed to such deficiency or loss, to contend that notwithstanding his negligence or misconduct, the deficiency or loss would not have occurred, but for the negligence or misconduct of some other person.(2)The Auditor shall state in writing the reasons for his decision in respect of every disallowance, surcharge or charge and furnish by registered post a copy thereof to the person against whom it is made.(3)If the person to whom a copy of the Auditor's decision is so furnished refuses to receive it, he shall nevertheless be deemed to have been duly furnished with a copy of such decision within the meaning of sub-rule (2). The period of fourteen days referred to in rules 105 and 106 shall be calculated from the date of such refusal.
