National Audit Act 2018 · As enacted · Part IV · Imposition of Surcharge
23. Proceedings for recovery before a Megistrate
Official English translation. The Sinhala text prevails.
Official translationFrom Department of Government Printing, unchanged
Where any sum to be charged under section 19 (3)(e)(ii) has not been paid within the time specified and where the Audit Service Commission is satisfied that immediate action is necessary for the recovery of such sum, unless an appeal is pending before the Committee under section 20(1), in the Court of Appeal under section 20(4), the Audit Service Commission may issue a certificate containing particulars of such sum to be recovered and the name and last known place of employment or residence of the person who is responsible for the deficiency or loss, to a
Magistrate having jurisdiction in the division in which such place is situated within a period of ninety working days.
(a)
The Magistrate shall thereupon summon such person who is responsible for the deficiency or loss to show cause as to why further proceedings for the recovery of the sum to be recovered shall not be taken against him.
Where the person who is responsible for the deficiency or loss fails to show sufficient cause, the sum to be recovered shall be deemed to be a fine imposed by a sentence of the Magistrate on such person who is responsible for the deficiency or loss for an offence punishable with fine only and not punishable with imprisonment.
(a)
The certificate issued by the Audit Service
Commission shall be conclusive proof that the sum to be recovered has been duly assessed and is in default in any proceeding before the
Magistrate under subsection (1).
The proceeding under this section shall be conducted within thirty days from the date of issue of the certificate under subsection (1) unless an appeal has been made to the Surcharge Appeal
Committee under section 20 (1) or to the Court of
Appeal under section 20 (4), as the case may be.
The provisions of Chapter XXIV of the Code of
Criminal Procedure Act, No. 15 of 1979, shall mutatis mutandis apply in relation to default of payment of a fine, and in addition the Magistrate may make any direction which, he could have made at the time of imposing such sentence.
Nothing in subsection (2) to (5) of section 291 of the
Code of Criminal Procedure Act, No. 15 of 1979, shall apply in any case referred to in subsection (1).
In any case referred to in subsection (2), where in default of payment of the fine, the person who is responsible for the deficiency or loss shall be sentenced to imprisonment for a period not exceeding one year. The Magistrate may allow time for the payment of the amount of that fine or direct payment of that amount to be made in instalments.
Where a Magistrate directs that the payment be made in instalments and default is made in the payment of any one instalment, proceedings may be taken as if default had been made in payment of all the instalments then remaining unpaid.
Any person aggrieved by the decision of the
Magistrate may appeal to the High Court established under
Article 154P of the Constitution not later than thirty days from the date of such decision.
Wherever the Audit Service Commission issues a certificate under subsection (1), he shall at the same time issue to the person who is responsible for the deficiency or loss, whether resident or non-resident, a notification thereof by personal service, registered letter sent through the post or tele mail service; and the non-receipt of such notification by the person who is responsible for the deficiency or loss shall not invalidate proceedings under this section.
For the purpose of Part IV of this Act, in the event the
Audit Service Commission finds that the Chief Accounting
Officer of the auditee entity has caused or has been involved in causing any deficiency or loss due to fraud, negligence, misappropriation or corruption in a transaction made contrary to any written law, the Secretary to the Treasury shall charge the amount as referred to in subsection (3)(e)(ii)
of section 19 from the Chief Accounting Officer of the auditee entity.
Part V
Audit Service Commission
Part VI
Establishment of the National Audit Office and the Sri Lanka State Audit Service
Part VII
Responsibilities of a Chief Accounting Officer and Accounting Officer
Part VIII
Offences and Penalties
Part IX