1983 Ed.]
Public Finance
[CAP. 2
15
is satisfied, in all the circumstances of the case including, without limiting the generality of the foregoing, the nature of any disciplinary proceedings which may have been or may be taken against such person, that it is fair and reasonable to do so.
(3) In determining the sum to be surcharged under subsection (1)—
(a) the Financial Secretary shall take due account of the ability of the person surcharged to pay the surcharge without undue financial hardship; and
(b) the sum of the surcharge shall not in any case exceed the amount of the moneys not collected, or of the improper payment, or payment not duly vouched, or of the expenditure improperly incurred or of the deficiency, or the value of the loss, destruction or damage, or the cost of replacement, repair or compensation, as the case may be.
33. The Financial Secretary shall cause the person surcharged, the head of his Department, the Director of Accounting Services and the Director of Audit to be notified in writing of the surcharge made under section 32 and shall at the same time cause the person surcharged to be notified in writing of his right to appeal under section 34.
34. (1) Any person aggrieved by any surcharge made against him under section 32 shall have the right to appeal to the Governor within a period of 30 days (or such longer period as the Governor after consultation with the Financial Secretary may allow) after the date on which he is notified of the surcharge.
(2) The Governor in his discretion, after making or causing to be made such investigation as he may deem to be necessary, may confirm the surcharge or direct that the person surcharged be released wholly or in part from the surcharge as may appear to him to be fair and reasonable.
35. The Financial Secretary may at any time withdraw any surcharge in respect of which a satisfactory explanation is received or if it otherwise appears to him that no surcharge should have been made and in any such event the Financial Secretary shall notify in writing the person concerned, the head of his Department, the Director of Accounting Services and the Director of Audit of such withdrawal.
36. (1) Subject to subsections (2) and (3) the Director of Accounting Services on being notified of a surcharge made under section 32, shall cause the amount of the surcharge to be collected from the person surcharged in accordance with such directions as the Financial Secretary may give.
(2) Notwithstanding the provisions of any other enactment, where moneys of any description including salary, wages, pension or
Notification of surcharge and right of appeal.
Appeal against surcharge.
Withdrawal of surcharge.
Collection of surcharge.