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Amit Rawal, J.
Present intra court appeal is directed against the
judgment of the Single Bench allowing the writ petition
preferred against the judgment of the District Court dated
30.11.2013 in O.P(L.F)No.109 of 2012, on behalf of the
appellant, who was respondent in the writ petition, against
the initiation of the surcharge proceedings under Section 16
of the Kerala Local Fund Audit Act, 1994,whereby certain
liability amounting to Rs.1,40,749/- was fastened upon the
appellant-respondent in the writ petition.
2. Section 16 of the Kerala Local Fund Audit Act is
para materia to Section 68 of the Kerala Co-operative
Societies Act, which empowers the auditor to surcharge
illegal payments and loss caused by negligence or
misconduct. Section 68 of the Act provides for a remedy to
the aggrieved party to approach the District Court within a
period of one month for setting aside of such surcharge or
other liabilities referred to in sub Section 3 of Section 68.
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