(i) disallow any payment which is in contravention of the provision of this Act or any regulations or bye-laws thereunder or any law for the time being in force and charge it against the person making or authorising it;
(ii) charge the amount of any deficiency or loss against the person by whose default of negligence such deficiency or loss resulted;
(iii) charge the amount of any sum which should have been but has not been brought into account against the person failing to account for it;
(iv) in every case of disallowance and charge under this Section, certify in writing the amount due from the person against whom the charge is made; and
(v) send a copy of such certificate to the Board and to the person concerned.
(2) Any person aggrieved by any order of the Auditor under Subsection (1) may prefer an objection in writing to the Auditors within thirty days from the date of the order.
(3) The Auditor may accept or overrule such objection but in case the objection is overruled he shall forthwith send a copy of his order overruling the objection to the person who preferred the objection.
