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1954 c.33 83.(1) A person who has been surcharged by a local government auditor may (a)if he appeals against the surcharge under section 82, apply to the tribunal (whether the High Court or the Ministry) to which he appeals, or (b)if he does not appeal, apply to the tribunal (whether the High Court or the Ministry) to which he might have appealed during the period within which he might have appealed, (2) Where it makes such a declaration, the High Court or the Ministry may, if satisfied that the person surcharged ought fairly to be excused, relieve him either wholly or in part from personal liability in respect of the surcharge. (3) On an application to the Ministry under this section, the Ministry may make such order as to costs as it thinks fit. (4) On an application to the High Court or to the Ministry under this section the Court's or, as the case may be, the Ministry's decision shall be final. (5) Where relief is given under subsection (2) in connection with any payment, the payment, together with such recurring payments related to it as the Ministry directs, shall, until the Ministry otherwise directs, be legally chargeable upon such fund, and in the accounts of that fund for such year or years, as the Ministry declares to be applicable for defraying the payment. (6) Neither relief given under subsection (2) nor a declaration or direction under subsection (5) shall operate as an approval or recognition of the payment as expenditure incurred for the purposes of a contribution or grant payable under any transferred provision; but the Ministry concerned may approve or recognise the payment where the circumstances appear to it to justify such approval or recognition.
© 1972 Crown Copyright
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