Reports and formation be furnished by Auditor 10" the Board.

(1) Any person aggrieved by a disallowance, surcharge or charge made under subsection (2) may, within fourteen days after he has been furnished with a copy of the decision of the auditor, either (a) apply to the court of the Subordinate Judge or if there is no Subordinate Judge's Court having jurisdiction, to the Court of the District Judge to set aside such disallowance, surcharge or charge, in which case the court may, after taking such evidence as it thinks necessary, confirm, modify, or remit such disallowance, surcharge, or charge, with such orders as to costs as it may think proper in the circumstances, or (b) in lieu of such application, appeal to the Government who shall pass such orders as they think fit. (2) Every sum certified to be due from any person by the auditor under this Act, shall be paid by such person to the Board within fourteen days after he has been furnished with a copy of the decision of the auditor or within such time as such person has applied to the court or appealed to the Government against the decision under subsection (3) and such sum, if not paid or such sum as the Court or the Government shall declare to be due, shall be recoverable on an application made by the Board to the Court in the same way as an amount decreed by it. (3) Notwithstanding anything contained in this section, the Government may at any time direct that the recovery of the whole or any part of the amount certified to be due from any person by the auditor under this Act shall be waived if in their opinion such a course is necessary considering all the circumstances of the case.