(1) Where on a consideration of the compliance report received under subsection (6) of section 27, and after such enquiry as may be necessary, the State Government thinks that a member of the Board or any other person has made any illegal, irregular or improper expenditure or has caused any loss or waste of money or other property of the Temple, by neglect or misconduct, it may issue notice to such member of the Board or other person concerned to show cause why an order of surcharge should not be passed against him and after considering his explanation, if any, by order, certify the amount so spent or the amount or value of the property so lost or wasted and direct that such amount shall be recovered from him personally.
(2) An order of surcharge, passed under sub-section (1) against a member of Board or any other person, shall not bar a suit for accounts or any other matter not finally dealt with by such order.
(3) The amount of surcharge may be recovered as if it were an arrear of land revenue.