(1)The auditor,after giving the person concerned an opportunity to submit an explanation within a time to be specified by him and after considering such explanation,shall disallow every item of account contrary to law as surcharge the same on the person making or authorizing the making of the illegal payments, and shall charge against any person responsible for the amount of any loss incurred by the negligence or misconduct of that person,shall, in every such case, certify the amounts due from such person;Provided that the Auditor may in his discretion wave the surcharge or charge in cases where the amount involve does not exceed fifty rupees.
