(1) The Commissioner, after considering the 1[recommendation of the 2[Director] under sub-section (3) of section 10, or the head of the department, or other officer, under the first proviso to that sub-section], as the case may be, and after taking the explanation of the person concerned, or making such further inquiry, as he may consider necessary, disallow any item which appears to him to be contrary to law and surcharge the same on the person making, or authorising the making of, the illegal payment; and may charge against any person responsible therefor the amount of any deficiency or loss caused by the gross negligence or misconduct of that person, or, any sum received which ought to have been but is not brought into account by that person ; and shall, in every such case, certify that amount due from such person :
Provided that no order of surcharge or charge shall be made under this Act in respect of any item included, or, which ought to have been included in, but was omitted from, any accounts 3[for any period-
(i) in the case of a local authority in the Bombay area of the State, prior to the 1st April 1930 ;
(ii) in the case of any local authority in the Vidarbha region, prior to the 8th October 1932 ; and
(iii) in the case of any other local authority prior to the 1st April 1960] :
4[Provided further that in making an order of such surcharge or charge in respect of any expenditure incurred by any Zilla Parishad 5[or any Panchayat Samiti] on any item which appears to the Commissioner to be contrary to law, the Commissioner shall not question the propriety of the expenditure incurred by the Zilla Parishad 6[or any Panchayat Samiti] or any of its officers in the exercise of the powers purported to be conferred on it or him under such law.]
(2) The Commissioner shall state in writing the reasons for his decision in respect of every surcharge or charge and shall send by registered post a copy thereof to the person against whom it is made.
(3) If a person to whom a copy of the Commissioner's decision is sent under sub-section (2) refuses to take delivery thereof he shall be deemed to have duly received it on the day on which it was refused by him.
7[(4) If the Commissioner after considering the recommendation of the 8[Director] under sub-section (3) of section 10, or of the head of the department or other officer under the first proviso to sub-section (3) of section 10, as the case may be, and after obtaining the explanation of the person concerned, or making such further enquiry as he may consider necessary, decides not to proceed further in the matter, he may waive the objection after recording his reasons therefor, and shall communicate the same to the 9[Director] or the head of the department or other officer, as the case may be. 10[The Commissioner shall complete the above procedure within 6 months from the date of receipt of proposal.]]
Provided that no order of surcharge or charge shall be made under this Act in respect of any item included, or, which ought to have been included in, but was omitted from, any accounts 3[for any period-
(i) in the case of a local authority in the Bombay area of the State, prior to the 1st April 1930 ;
(ii) in the case of any local authority in the Vidarbha region, prior to the 8th October 1932 ; and
(iii) in the case of any other local authority prior to the 1st April 1960] :
4[Provided further that in making an order of such surcharge or charge in respect of any expenditure incurred by any Zilla Parishad 5[or any Panchayat Samiti] on any item which appears to the Commissioner to be contrary to law, the Commissioner shall not question the propriety of the expenditure incurred by the Zilla Parishad 6[or any Panchayat Samiti] or any of its officers in the exercise of the powers purported to be conferred on it or him under such law.]
(2) The Commissioner shall state in writing the reasons for his decision in respect of every surcharge or charge and shall send by registered post a copy thereof to the person against whom it is made.
(3) If a person to whom a copy of the Commissioner's decision is sent under sub-section (2) refuses to take delivery thereof he shall be deemed to have duly received it on the day on which it was refused by him.
7[(4) If the Commissioner after considering the recommendation of the 8[Director] under sub-section (3) of section 10, or of the head of the department or other officer under the first proviso to sub-section (3) of section 10, as the case may be, and after obtaining the explanation of the person concerned, or making such further enquiry as he may consider necessary, decides not to proceed further in the matter, he may waive the objection after recording his reasons therefor, and shall communicate the same to the 9[Director] or the head of the department or other officer, as the case may be. 10[The Commissioner shall complete the above procedure within 6 months from the date of receipt of proposal.]]
Source footnotes
1 This portion was substituted for the words, brackets and figures "recommendation of the Examiner or of any head of a department under the proviso to sub-section (3) of section 10" by Mah. 3 of 1961, s. 11(1)(a).2 This word was substituted for the words "Chief Auditor" by Mah. 8 of 2011, s. 7.
3 This portion was substituted for the words and figures "for any period prior to the 1st April 1930" by Mah. 3 of 1961, s. 11(1)(b).
4 This proviso was inserted by Mah. 5 of 1962, s. 286, Tenth Sch.
5 These words were inserted by Mah. 35 of 1963, s. 80, Sch.
6 These words were inserted by Mah. 35 of 1963, s. 80, Sch.
7 Sub-section (4) was added by Mah. 3 of 1961, s. 11(2).
8 This word was substituted for the words "Chief Auditor" by Mah. 8 of 2011, s. 7.
9 This word was substituted for the words "Chief Auditor" by Mah. 8 of 2011, s. 7.
10 These words were added by Mah. 8 of 2011, s. 11.
आगे पढ़ें / Continue reading
Explore the next section or browse this act in the selected language.
Next · Section 12Recovery of surcharges and charges how made. →All sections / सभी धाराएँThe Maharashtra Local Fund Audit Act. →
More sections of this act
Section 1 · Short title.Section 2 · Extent.Section 3 · Definitions.Section 4 · Liability of local authorities to submit their accounts for audit.Section 5 · Accounts to be submitted for audit at such period or periods as may be required.Section 6 · Power of auditor to require production of documents and attendance of persons concerned, etc.Section 7 · Penalty for disobeying requisition under section 6.Section 8 · Audit report to be sent to certain officers and bodies as state Government may direct.India Code, Government of India. Text fetched 21 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.