10. Penalty for disobeying requisition under Section 11

The proceedings in a court of law against an employee of a local authority/local fund for imposing the punishment referred to in section 12 of the Act shall be initiated by the auditor who is in charge of audit of accounts of the institutions concerned. For initiating the proceedings, such officer shall file a written statement of facts constituting the offence before the court having jurisdiction over the area in which the headquarters of the institution concerned is situated.

The show cause notice under Section 12 of the Act shall be issued by the officer who is in charge of audit of accounts of the institution concerned but who shall not be below the rank of a Deputy Director.

The show cause notice issued under Section 12 shall be in Form IV appended to these rules.