(2)The person against whom an order under sub-section (1) is made, may within thirty days of the date of communication of the order, appeal to the Government and the Government may confirm, modify or disallow the surcharge :Provided that no person shall, under this section, be called upon to show cause after the expiry or a period of four years or in the case of a member, after a period of one year, from the occurrence of such loss or waste or misapplication.