Balakrishnan Nair, J.

The petitioner retired from Government service as Secretary of Budhannor Grama Panchayat on 31/08/1998. The DCRG due to him was not released, as the liabilities against him, which he incurred while serving in various Grama Panchayats, were not finalized. He had worked as Secretary in Vazhikkadavu, Poruvazhy, Vallikkunnam, Budhannor and Thiruvanvandoor Grama Panchayats. After the lapse of about 3 years of his retirement, he was served with a notice on 22/10/2001, pointing out certain liabilities of him as per the audit officers report. He submitted his explanation on 17/06/2002. Later, he was informed by Ext.P1 letter dated 28/11/2002 that all the proceedings initiated to recover the liabilities, as per paragraphs 36, 39 & 47 of the audit report, were dropped. It was also informed that for other liabilities, action will be taken against him. Later, the Deputy Director of Panchayats, served Ext.P2 notice dated 18/01/2003 on him pointing out that the liability of the petitioner will come to Rs.3,57,908.36/-. He submitted his explanation, and thereafter, the Deputy Director passed Ext.P4 final order dated 22/11/2004, fixing his liability as Rs.2,67,209