(1) The authority may disallow the loss waste or misapplication of money reported and surcharge the same on the person directly or indirectly responsible and shall in every such case, certify the amount due from such person.
(2) The authority shall state in writing the reasons for his decision in respect of every disallowance, surcharge or charge and communicate by registered post a copy thereof to the person against whom it is made.
(3) the provisions in the Civil Procedure Code, 1908 (Central Act V of 1908), regarding services of notice, summons and other communications shall be followed in respect of communications under this rule.
(4) interest at the rate of nine percent per annum shall be charged on the surcharge amount due with effect from the day following the last date fixed for payment of the said surcharge amount in the surcharge amount in the surcharge certificate. The interest so charged on surcharge amount overdue shall be specified in the surcharge certificate itself in precise terms.