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Plateau State Revenue (Consolidation) Law, 2020.

123 Imposition of Surcharge

(1) If any Officer or former Officer of the Service:

(a) is or was responsible for any improper payment of money from the funds of the Service or for any payment of such money which is not duly documented;

(b) is or was responsible for any deficiency in, or for the destruction of any Money, Security, Store or other Property of the Service;

(c) fails or has failed to keep proper Accounts or Records;

(d) fails to make any payment, or is responsible for any delay in the payment of money of the Service to any Person to whom such payment is due under any Contract, Agreement or Arrangement entered into between that Person and the Service; or

(e) without a satisfactory explanation given to the Service within a period specified by the Service, with regard to the failure to collect, improper payment not duly documented, deficiency or destruction, or failure to keep proper Accounts of Records, or failure to make payment or delay in making payment: the Service may surcharge the said Officer such sum as it deems fit.

(2) Any action taken under sub-section (1) of this Section shall be subject to the approval of the Governing Board and when such approval is obtained, the Executive Chairman shall notify the Person surcharged under this Section.

(3) The Governing Board may at any time withdraw any Surcharge in respect of which a satisfactory explanation has been received from the Person concerned or if it otherwise appears that no Surcharge should have been made.

(4) The amount of any Surcharge imposed under sub-section (1) of this Section and not withdrawn under sub-section (3) of this Section shall be a Debt due to the Service from the Person against whom the Surcharge is imposed and may be recovered in any Court by a Suit initiated by the Service for its Recovery and may also be recovered by deduction from the Salary or other Emoluments of the Person surcharged if the Governing Board so directs.