(a) Any person aggrieved by any surcharge or charge.made under section 10 whether by reason of its being excessive or in sufficient, or on any other ground whatsoever ; and
(b) Any person aggrieved by the omission' to make a surcharge or charge under section 10, may within thirty days of the date cf publication of the certificate thereof in case (a) and of the audit report in case (b), appeal to the Tribunal which may thereupon take further evidence or direct further evidence to be taken and pass such orders, including an order as to costs, as it may tbink fit, and these orders shall be final.
J4, Surcharge or Charge to be recoverable as an arrear, of Land Revenue : -
(1) The sum stated in the certificate of the Examiner of Local Fund Accounts, in all cases in which no appeal bas. been: preferred under section B and the sum stated .
in the order of, the appellate authority, in all cases in whichari appeal has been preferred, may on his application ot dn. the· apjlica'tion of the lecalauthority con . cerned, within three years of the·<l'ate of the certificate: or. order, as the case may be, be recovered by the Deputy Comrnissionercas.Iif it were an arrear of land revenue.
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(2). All c;xpenses qoonecte,d}'}'ithan)! llpplicationunder sub-section (1) shall .
bf: a charge on J?e local : f?nd and all sums recovered thereunder ahall be credited to the::sa.i)Jt; :Jund?:-· ...
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