| 46 A
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| (1) Article 154 of the Constitution shall apply to the auditor of the accounts of every Agrarian Services Committee as if such Committee were a Public Corporation within the meaning of the Constitution. | | |
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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 surcharge the same on the officer or employee of such Committee making or effecting such payment, and that the Commissioner 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 shall thereupon certify the amount due from such person. | | |
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| (3) Before certifying any such surcharge or disallowance the Commissioner shall notify such person of the proposed surcharge or disallowance and afford such person an opportunity to make representations or to be heard against such surcharge or disallowance. The Commissioner shall thereupon in form such person of his decision together with his reasons. | | |
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| (4) Where a surcharge or disallowance against any person has been certified by the Commissioner 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 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, and 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 sur-charge or disallowed if he thinks that there are grounds therefor, and if he finds that the surcharge or disallowance has been law fully made but in the particular circumstance of the case it is fair and equitable that the surcharge or disallowance be remitted, he may. by order, direct that the same shall be remitted but that the amount of costs and expanses which may have been incurred by the Commissioner 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 a certificate of surcharge or disallowance or the order of the Secretary on any appeal, the Commissioner shall, by notice sent by registered post, re quire such person to pay the sum set out in the certificate on or before the date specified in such notice, being a date not less than three months from the date of the decision of the Commissioner. | | |
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| (8) Where any person fails "with the requirements of a notice under section (7) the Commission shall certificate containing particulars of the amount due and the name and the last: known place of residence of such person to the Magistrate's Court having jurisdiction over such place of residence and such Court shall recover such amount in like manner as a fine imposed by such Court. | | |
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| (9) Every sum paid or recovered under this section, other than a sum paid or recovered as costs and expenses incurred in the enforcement of any disallowance or sur-charge shall be credited to the Agrarian Services Fund.'. | | |
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Sri Lanka Consolidated Acts