(2) The accounts of ewry Panchayat shall be audited annually in such manner as may bo prescribed.
Audit.
(2) The audit shall be carried out by the Assistant Commissioner or such other officer as the Deputy Commissioner may appoint in this behalf, and the Assistant Commissioner or other officer shall, within one month of the completion of the audit, forward copies of the audit report to the Deputy Commissioner and the Panchayat.
(3) The Deputy Commissioner may, after considering the report and after making such further inquiry as he may consider necessary, disallow any item which appears to him contrary to law 40 THE GAZETTE OF INDIA EXTRAORDINARY [PART it and surcharge the same on the person making or authorising the illegal payment, and shall—
(a) if such person is a member of the Panchayat, proceed against him in the manner specified in sub-sections (2) and (3) of section 52, and
(b) if such person is not a member of the Panchayat, obtain the explanation of the person and direct such person to pay to the Panchayat the amount surcharged within a specified period;
and if the amount is not paid within the specified period, the Deputy Commissioner shall cause it to be recovered! as an arrear of land revenue and credited to the Gram Fund.
(4) Any person aggrieved by an order of the Deputy Commissioner under sub-section (3)' may, within thirty days of the date of the order, prefer an appeal to the Chief Commissioner whose decision on such appeal shall be final.
Administration report