(7) Unless the person Served with a chargessurcharge notice remit to the Executive authority concerned the amount involved in the notice and furnish the details thereon to the Director within two months, from the date of receipt of the notice, or furnish satisfactory explanations, such person shall be served with chargessurcharge certificate in Form X and X (A) appended to these rules, with copy to the Executive authority concerned.
(8) The report showing details of remittance of amounts involved in the chargessurcharge notices to be furnished by the person(s) responsible under sub-rule (7) above shall be forwarded to the Director through the Executive authority concerned. The Executive authority shall retransmit the same to the Director With a certificate to the effect that the details furnished have been verified by him and found correct.
(9) The chargessurcharge certificate (in duplicate) shall be communicated to the person against whom it is made, by registered post with acknowledgement due. -
(10) The duplicate copy of the chargessurcharge certificate shall be returned to the Director by the person receiving it with his/her dated acknowledgement affixed on it.
(11) The chargessurcharge certificate shall be served on the persons responsible within a period of two years) from the date of receipt of the chargessurcharge notice by such person.
(12) The Director shall serve on the person responsible for any loss to a local authority/ local fund supplementary chargessurcharge notice or chargessurcharge certificate relating to the same audit report if the circumstances so warrant.
(13) Every sum chargessurcharged by the Director on any person shall be remitted by such person to the Executive Authority within one month from the date of receipt of such charge/ surcharge certificate, unless within that time such person files an application before the District Court against the decision of the auditor. Such amount if not so paid or such amount as the District Court shall declare to be due under sub-section (3) of Section 16 of the Act shall be recoverable under the provisions of the Kerala Revenue Recovery Act, 1968 (15 of 1968) for the time being in force, as if it were arrears of public revenue due on land.
21. Auditor to name the persons responsible for the loss detected and the extent of responsibility of such person.- The person responsible and the extent of responsibility of such person for the loss detected by the auditor during the course of audit of accounts of a local authority/local fund shall be fixed correctly by the auditor at the time of audit by verifying the records concerned. The name (s) of the person (s)held responsible shall be incorporated in the audit report as well as in the proposal for chargessurcharge action to be forwarded to the Director.
22. Executive authority to ascertain and intimate the addresses of the persons held responsible.- As soon as the audit of accounts of a local authority/local fund is completed, the auditor shall require the Executive authority of the institution concerned to intimate the addresses of the persons held responsible for the losses detected in audit. The addresses of such persons shall be ascertained and intimated to the auditors by the Executive authority concerned within one month or a shorter period as may be required by the auditor.
23. Procedure to be followed after getting the report of Director under section 13- (1) On receipt of a report under section 13, the Executive authority concerned shall remedy the defects or irregularities pointed out in the report and send to the auditor within two months of receipt of report, a rectification report in regard to the defects or irregularities.
(2) On receipt of such rectification report, the auditor shall send within two months. "Further remarks' to the Executive authority with copies to the Officers, to whom audit reports are issued. He shall either
(a) accept the intimation or explanation of the Executive authority and drop the objection;