Act No. 32 of 1961.
and a proper explanation is not, within a period specified by an auditor referred to in sub-section (1), furnished to such auditor with regard to such failure to collect, improper payment, payment not duly vouched, deficiency, destruction, damage or failure to carry out a duty, that auditor may surcharge against the said person the amount not collected or the amount of such payment, deficiency, damage or loss or the value of the property destroyed, as the case may be, or such lesser amount or value as he may in the circumstances of the case deem fit, and the amount of any such surcharge shall, subject to the provisions of sub-section (8), be a debt due from the person against whom the surcharge is made.
(b) For the purposes of paragraph (a) “provincial moneys” shall include all revenues and moneys referred to in sub-section (1) of section eighty-eight and all other moneys whatsoever received or held by, for or on account of a province.
(5) The auditor making any such surcharge shall notify the administrator concerned of that surcharge, and such administrator shall, subject to the provisions of sub-section (8), recover the amount thereof from the person liable to pay the same: Provided that, unless the administrator otherwise directs, the amount of any such surcharge which is due from a person in the employment of a province shall be recovered in equal monthly instalments by deductions from his monthly salary not exceeding one-fourth of such salary.
(6) The amount of any such surcharge may be recovered by the administrator concerned by action in any competent court, and in the event of any such action being instituted against a person referred to in the proviso to sub-section (5) that proviso shall not apply.
(7) The auditor concerned may at any time withdraw a surcharge in respect of which a satisfactory explanation has been received or if it otherwise appears that no surcharge should have been made, and shall at once notify the administrator concerned of any such withdrawal of surcharge.
(8) (a) Any person who is dissatisfied with any surcharge made against him by an auditor may, within a period of one month after he has been notified by such auditor of the surcharge, or within such further period as the administrator concerned may allow, appeal to that administrator and, after such further investigation as may be considered necessary, that administrator may make such order directing that the
