Power of auditor to surcharge etc.

(1) The aiditor, 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 orauthorixing ihe making 0[' the illegal payments, and shall charge against allY person responsible for the amounr of any loss incurred by the neligcnce or misconduct of that person, and shall, in every such case, certify the amounts due from such person: Provided that the Auditor may ill his discretion waive the surcharge or charge in cases where thcumount involved does not exceed fifty rupees, (2) For the purposes of this section any member of Gram Panchayar or Zilla Panchuyar. as the case may be, who is present at a meeting at which a motion orresolution is passed uuthorising any expenditure which is subsequently disallowed under sub-section (1) orauthorising any action which results ill allY such expenditure, shall be deemed to be a person authorising such expenditure if dissent is not recorded in the proceedings. All such persons shall be held jointly and severally liable for such expenditure. (3) The Auditor shall record in writing his reasons for every disallowance, surcharge and charge made under sub-section (1) and shall, in such manner as may be prescribed.send a certificate of the amount clue and a copy of the reasons for his decision to the person ill respect of whom the certificate is made, and shall also furnish copies thereof LO the Subhapati or Adhakshyn, as the case may be, and the State Government. (4) Tile Stale Government may, (')1'its own motion and within one year from the rccci pt by il of Ihe copy ofthe certificate, set aside or modify any disallowance, surcharge or charge and any certificate in respect thereof made by the auditor.