Section 68A

For the purposes of this section the pecuniary responsibility for the surcharge in respect of any payment not authorised shall lie upon the person making the payment except when payment has been made upon instructions (recorded in the minutes or in writing) from the Authority or from any committee of the Authority given before the irregularity has been notified; and the pecuniary responsibility for a surcharge in respect of any such payment when such payment has been made upon such instructions shall rest upon the person or persons giving or joining in giving such instructions. A member of the Authority or committee shall be deemed to have joined in giving such instructions if he does not cast his vote against the resolution in that behalf to be recorded in the minutes.

The Minister shall give notice in writing to every person surcharged under the provisions of this section of the amount surcharged underground, upon which the surcharge is made and every such person may, not later than thirty days from the receipt of such notice, appeal to the Minister of Finance or where the surcharge relates to an amount exceeding five hundred ringgit, to the High Court and the decision on any such appeal shall be final.

The High Court or the Minister of Finance, as the case may be, shall have power on any such appeal to confirm, vary or quash such surcharge, or to remit the case to the

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Authority with such directions as the High Court or the Minister of Finance may think fit for giving effect to the decision on appeal.

Every sum surcharged under the provisions of this section shall be paid into the fund from which it is taken by the person surcharged within thirty days from the date upon which the notice in writing under subsection (3) is received, or the decision on appeal is given, as the case may be, and if such sum is not so paid the Authority may recover the sum from the person surcharged in any competent court and shall be entitled to be paid their reasonable costs and expenses in such proceedings.

In any proceedings for the recovery of any sum surcharged under the provisions of this section, a certificate signed by the Minister, subject to such modification as may be necessary in consequence of any decision of the High Court or the Minister of Finance on appeal shall be conclusive evidence of the amount due and payable by the person concerned, and a certificate signed by the Chairman of the Authority concerned or by any officer whose duty it is to keep the accounts that the sum certified to be due has not been paid to him shall be conclusive evidence of non-payment, unless it is proved that the sum certified to be due has been paid since the date of the certificate.

Unless the contrary is proved, a certificate purporting to be signed by the

Minister or by the Chairman or by the Executive Officer of an Authority, shall be deemed to have been signed by such Minister, Chairman or Executive Officer, as the case may be.