59.
| (1) Article 154 of the Constitution shall apply to the audit of the accounts of every Agrarian Development Council as if such Council were a public corporation within the meaning of the Constitution. However, there shall not be any obstacle to the Commissioner-General setting out the auditing procedure to be followed by any of the above Councils. |
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| (2) The Auditor-General shall disallow every item of the accounts which in his opinion is irregular or unlawful and recommend that the Commissioner-General surcharge the same on the officer or employee of such Agrarian Development Council making or effecting such payment and that the Commissioner-General charge against any officer or employee any sum which ought to have been but is not brought into account by such officer or employee. The Commissioner- General shall thereupon certify the amount due from such person. |
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| (3) Prior to certifying any such surcharge or disallowance the Commissioner-General shall notify such person of the proposed surcharge or disallowance and afford such person an opportunity to make representations or be heard against such surcharge or disallowance. The Commissioner-General shall thereupon inform such person of his decision together with his reasons therefor. |
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| (4) Where a surcharge or disallowance against any person has been certified by the Commissioner-General such certificate shall be conclusive proof of the matters stated therein. |
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| (5) Any person aggrieved by any surcharge or disallowance may within thirty days of the date on which the decision of the Commissioner-General is communicated to him appeal against the decision to the Secretary to the Ministry of the Minister with a copy of the appeal to the Commissioner-General. It shall be lawful for such Secretary upon any such appeal to decide the question at issue according to the merits of the case. |
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| (6) The Secretary to the Ministry of the Minister may by order, direct the recovery from the person making such appeal the whole or any portion of the amount surcharged or disallowed, as the case may be, if he thinks that there are grounds therefor, and if he finds that the surcharge or disallowance has been lawfully made hut in the particular circumstance of the ease it is fair and equitable that the surcharge or disallowance be remitted, be may. by order, direct that the same shall be remitted but that the amount of the costs and expenses which may have been incurred by the Commissioner-General in the enforcing of such surcharge or disallowance or such portion of it as may be determined by the Secretary, shall be recovered from such person. |
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| (7) Upon receipt of she certificate regarding the surcharge or disallowance or the decision of the Secretary made upon an appeal the Commissioner-General shall by a notification sent by registered post require such person to pay the sum set out in the notification before the date specified therein, being a date not later than three months from the date of the notification. |
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| (8) Where any person fails to comply with the requirements of a notification under subsection (7). the Commissioner-General shall file a certificate setting out the details of the sum of money that is due the name of the person and his last known place of residence and the Magistrate's Court within whose jurisdiction such place of residence is situated and such sum shall be recovered from such person in like manner as a fine imposed by such Court. |
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| (9) All sums of money paid or recovered under this section other than the money paid or recovered as costs or expenses incurred in enforcing a disallowance or a surcharge, shall be credited to the Agrarian Development Fund. |
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Sri Lanka Consolidated Acts