Vidhi Codex

section 84

Power of auditor to surcharge etc

The Sikkim Panchayat Act, 1982
Infrastructure1982121 sections9 chapters
Read full ActSections

Chapter VIII Chapter VIII

Statutory text
  1. (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 and 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, and shall, in every such case, certify the amounts due from such person: Provided that the auditor may in his discretion waive the surcharge or charge in cases where the amount involved does not exceed 20 rupees.
  2. (2) For the purposes of this section any member of Gram Panchayat or Zilla Panchayat, as the case may be, who is present at a meeting at which a motion or resolution is passed authorizing any expenditure which is subsequently. disallowed under sub-section
  3. (1) or authorizing any action which results in any such expenditure, shall. be deemed to be a person authorizing such expenditure if dissent is not recorded in the proceedings. All such persons shall be held jointly and severally liable for such expenditure.
  4. (3) The auditor shall record in writing his reasons for every disallowance, surcharge and charge made under sub-section
  5. (1) and shall, in such manner as may be prescribed, send a certificate of the amount due and a copy of the reasons for his decision to the person in respect of whom the certificate is made, and shall also furnish copies thereof to the Sabhapati or Adhakshya, as the case may be, and the State Government.
  6. (4) The State Government may, of its own motion and within one year from the receipt by. it of the copy of the certificate, set aside or modify any disallowance, surcharge or charge and any certificate in respect thereof made by the auditor.

Study data processing for this section.

PDF: pending for this language.