172.
| (1) Article 154 of the Constitution shall apply to the audit of the accounts of every Pradeshiya Sabha. |
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| (2) Every Pradeshiya Sabha shall pay to the Government, as a contribution towards the cost of such audit, a fee according to such rates as may from time to time be determined by the Minister in charge of the subject of Finance. |
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| (3) In auditing the accounts of a Pradeshiya Sabha under this section, the Auditor-General shall disallow every item of the accounts which is contrary to law, and surcharge the same on the person making or authorizing the making of the illegal payment, and shall charge against any person the amount of any deficiency or loss incurred by the negligence or misconduct of that person and any sum which ought to have been, but is not. brought into account by that person and shall in each case certify the amount due from such person and communicate his decision in writing to such person through the Commissioner of Local Government. The communication shall be transmitted by the Commissioner of Local Government to such person by registered post, and if go transmitted shall be deemed to be received by such person at the time when the letter containing the decision would be delivered in the ordinary course or post, and in proving that such letter was posted it shall be sufficient to prove that such letter was properly addressed and put into the post: |
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| (4) Where any item of the accounts of a Pradeshiya Sabha relating to any expenditure authorized by a resolution of that Pradeshiya Sabha is disallowed by the Auditor-General as being contrary to Jaw under subsection (3) of this section, the Chairman of that Pradeshiya Sabha and every other member of that Pradeshiya Sabha who voted in favour of such resolution. shall each be deemed to be a person who made or authorized the making of the payment for the purpose of that subsection. |
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| (5) Before making any surcharge or disallowance against any person the Auditor-General shall afford an opportunity to such person to be heard or to make any representation with regard to the matter which he may think fit, and shall in the event of his making such surcharge or disallowance, furnish such person in writing, on application being made to him for that purpose. with the reasons for his decision in respect of such surcharge or disallowance. |
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| (6)
| | (a) Any person aggrieved by any surcharge or disallowance may appeal therefrom to the Court of Appeal, and the Court of Appeal may either confirm such surcharge or disallowance if it is opinion that surcharge is not in accordance with the law, or modify or set aside such surcharge or disallowance. | | |
| | (b) Every appeal under paragraph (a) shall be presented, prosecuted, and enforced within the time and in the manner and subject to the rules prescribed for and observed in appeal from interlocutory orders of District Courts. | | |
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| (7)
| | (a) In lieu of an appeal under subsection (6), any person aggrieved by any surcharge or disallowance may within thirty days of the date on which the decision of the Auditor-General is communicated to him, appeal against such decision to the Secretary to the Ministry of the Minister 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. | | |
| | (b) 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, if he thinks that there are grants therefor, and if he finds that any surcharge or disallowance has been lawfully made but that the subject matter thereof was incurred under such Circumstances as to make it fair and equitable that the surcharge or disallowance shall be remitted, he may by order direct that the same shall be remitted, but that the amount of costs and expenses which may have been incurred by the Auditor-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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| (8) Every sum certified to be due from any person by the Auditor-General as aforesaid, shall be paid by such person to the Commissioner of Local Government within fourteen days after the decision of the Auditor-General has been communicated to such person unless there is all appeal against the decision; and if such sum is not so paid and there is no such appeal, it shall b the duty of the Commissioner of Local Government to recover the sum due from such person in the manner specified in such section (9) or subsection (10). |
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| (9) If any sum referred to in subsection (8) is not paid within the time limit allowed therefor by that subsection to the Commissioner of Local Government by the person from wham it is due, such Commissioner may make au application to the District Court within whose jurisdiction such person resides, far the recovery of such sum by seizure and sale of the immovable property of such person and upon such application being made, the Court shall issue to the fiscal a writ far the recovery of such sum by the seizure and sale 'Of such immovable property. The provisions of the Civil Procedure Code relating to the seizure and sale of immovable property by the fiscal in execution of a writ issued by a Court and to the making and adjudication 'Of claims in respect of immovable property seized by the fiscal shall apply to the seizure and sale of immovable property for the recovery of the sums specified in the Commissioner's application and to the making and adjudication of claims in respect of immovable property seized for the recovery 'Of such sum. For the purpose of the application of such provisions, the sum so specified shall be deemed to be due on a decree entered by the Court and such Commissioner shall be deemed to be the judgment creditor and the person liable to pay such sum shall the deemed to be the judgment-debtor. |
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| (10) Where the Commissioner of Local Government is of the opinion in any case that recovery from any person of any sum referred to in subsection (8) by seizure and sale of such person's immovable property is impracticable or inexpedient, or where the full amount of such sum has not been so recovered, such Commissioner may issue a certificate containing particulars of the amount due from such person and the name and last known place of business or residence to such person to a Magistrate having jurisdiction in the place in which such person resides. The Magistrate shall thereupon summon such person before him to show cause why proceedings for the recovery of the amount due should not be taken against such person and if no sufficient cause is shown by such person, the amount due shall be deemed to be a fine imposed by a sentence of the Magistrate or. such defaulter for an offence punishable with a fine only or not punishable with imprisonment, and may be recovered accordingly. |
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| (11) Any amount directed to be recovered from or such person by any order made by the Secretary to the Ministry of the Minister under this section may forthwith be recovered by the Commissioner of Local Government in the same manner as any sum certified by the Auditor General is recoverable under the provisions of this section. |
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| (12) The correctness or validity of any certificate or surcharge or disallowance made by the Auditor-General under subsection (3) or an order made by the Secretary of the Ministry of the Minister under subsection (7) or the certificate given by the Commissioner of Local Government under subsection (10) of this section shall not he called in question in any District Court or Magistrate's Court in any proceedings for the recovery of any sum due under this section. |
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| (13) Every sum paid or recovered under this section other than any sum paid or recovered as cost and expenses incurred in the enforcement of any surcharge or disallowance, shall be credited to the Pradeshiya Sabha Fund of the Pradeshiya Sabha. |
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Sri Lanka Consolidated Acts