63
PART IX
Appeals against decisions of auditors.
s.229
(In U.K. £500)
(e) to certify the amount due from any person
upon whom he has made a surcharge;
(f) to certify at the conclusion of the audit his
1.
allowance of the accounts, subject to any
disallowances or surcharges which he may have
made:
Provided that no expenses paid by the Council shall
be disallowed by the auditor, if they have been sanctioned
by the Governor.
(2) Any loss represented by a charge for interest
or any loss of interest shall be deemed to be a loss within
the meaning of this section, if it arises from failure
through wilful neglect or wilful default to make or collect
such rates or to issue such precepts as are necessary to
cover the expenditure of the Council for any financial year
(including any expenditure incurred in any previous year
and not covered by rates previously levied or precepts
previously issued), or to collect other revenues.
105.
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(1) Any person who is aggrieved by a
disallowance or surcharge made by an auditor appointed
under this Part of this Ordinance may, where the disallowance
or surcharge relates to an amount exceeding five thousand
dollars, appeal to the Supreme Court in its Original
Jurisdiction, and may in any other case appeal to the
Supreme Court in its Summary Jurisdiction (or to the Governor
(2) The Court or the Governor on such an appeal shall
have power to confirm, vary or quash the decision of the
auditor, and to remit the case to the auditor with such
directions as the Court (or the Governor, thinks fit for
giving effect to the decision on appeal, and if the decision
of the auditor is quashed or is varied so as to reduce the
amount of the surcharge to five thousand dollars or less,
the appellant shall not be subject to the disqualification
by reason of the surcharge imposed by Part III of this
Ordinance.
(60)