Thirupachur Block Development Officer and to the best of his knowledge, there was no pending amount in the Panchayath account. He has also sought the audit report of the Assistant Director Na. No.669/01/A8, which was cited as reference in the said notice. Without furnishing any copy of the audit report, the respondent issued another notice dated 6.7.2010 and 09.11.2011 demanding to pay the alleged loss of a sum of Rs.2,60,849/- and threatened to take action under the Revenue Recovery Act in the event of default in remittance of the alleged loss. He appeared in person before the respondent and explained the fact and requested the respondent to furnish a copy of the audit report and to afford an opportunity to submit his explanation to the audit report. Without considering his request, again on 19.1.2011, the respondent issued another notice demanding to pay the aforesaid sum. As the petitioner has not been furnished audit report and afforded an opportunity to offer his explanation thereto, there is violation of principle of natural justice in issuing the impugned order by the respondent. Hence, the impugned order is liable to be quashed.
