Section 10. Commissioner to surcharge or charge illegal payment or loss caused by gross

0 The Commissioner may, after considering the reepmmendation of
the Examiner or, as the case may be, of any head of a department, under u?
at spction (3) of section 9 and after taking the explanation of the person concerned,
9K, making guch further inquiry, as he may consider necessary, disallow any item
gence of mla. Whch appears to him to be contrary to law and surcharge the same on the
donduot. person making authorizing, the making of the illegal, payment; and meX
charge against, any person reaponsihle, therefor the amount of any degeiengy of
losa, caused, by the gross negligence or misconduct, of that, person, or, any ?um
regoiyed which ought to have been but is not brought into açeount by that persOn
and shalhon every such, case, certify the amount due from such person.
Rooovery
ef sureharges and
oharges how
made.
(2) The Commissioner shall state in writing the reasons for his deceision in
respect of every surcharge or charge and shall send by registered post. aa çopy
thereof to the person against whom it is made.
0 100000
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lo (Bl If asperson to whom a copy.of the Commissioner's decision is sant under
Auh sectiom (2) refuses; to tak? delivery thereof he shall be deemed, to haye duly
received il on the day.pn which, it was refused by hi