Section 5C

has failed to collect moneys owing to the Corporation for the collection of which he is or was responsible;

is or was responsible for any improper payment of moneys from the

Corporation or for any payment of such moneys which is not duly vouched;

is or was responsible for any deficiency in, or for the destruction of, any moneys, stamps, securities, stores or other property of the

Corporation;

being or having been an accounting officer, fails or has failed to keep proper accounts or records; or

has failed to make any payment or is or was responsible for any delay in the payment, of moneys from the Corporation to any person to whom such payment is due under any contract, agreement or arrangement entered into between that person and the Corporation, and if a satisfactory explanation is not, within a period specified by the

Corporation, furnished to the Corporation with regard to the failure to collect, improper payment, payment not duly vouched, deficiency or destruction, or failure to keep proper accounts or records, or failure to make payment, or delay in making payment, the Corporation may surcharge against the said person a sum not exceeding the amount of any such amount not collected, such payment, deficiency, or loss or the value of the property destroyed, as the case may be; and with regard to the failure to keep proper accounts or records, or the failure to make payment, or the delay in making payment, the Corporation may surcharge against the said person such sum as the Corporation may think fit.

Notification of surcharge