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What is a Surcharge Certificate?
`Surcharge` means the amount for which, the auditor in exercise of powers vested in him under the AP State Audit Act (Act 9 of 1989, makes a person Liable for the loss, Waste misapplication or misappropriation, of any money or other property belonging to any localauthority
What is the procedure to remit the Surcharged amount?
The sum certified by the Director or other authority subordinate to him, to be due from a person under the State Audit rules shall be paid by such person in the nearest Government treasury or in the office of the Local Authority or other Authority as the case may be within sixty days after the date of service on him of the Surcharge Certificate issued and unless within that time such person has made an application or an appeal to the authorities mentioned in sub-rule (5), of AP State Audit Rules 2000 against the Surcharge Certificate, such sum, if not paid, or such sum as the said authorities declare to be due, shall be recoverable as if it were arrear of land revenue.
How is the Surcharge Certificate withdrawn? Who is the appellate authority?
Every person aggrieved by any disallowance / surcharge, or charge, may within sixty days after the date of service on him of the Surcharge Certificate issued by the Auditor either:-
- File an appeal before the Government who shall pass such orders as it deems fit.
{Government in Finance Admn.II department is the appellate authority}
OR
(b) Make an application to the concerned Principal Civil Court of Jurisdiction to set aside such disallowance, surcharge or charge and the court after taking such evidence as is necessary may confirm, modify or remit such disallowance, surcharge or charge with such orders as to costs as it may think proper in the circumstances;
(c) The orders passed by the respective appellate authority shall be final |