This Memorandum of Regular First Appeal arises out of the order passed by the District Court, Thodupuzha in a petition filed by the appellant under Section 16(3) of the Kerala Local Fund Audit Act, 1994. The appeal was filed under Section 215(13) of the Kerala Panchayat Raj Act, 1994. The Registry entertained a doubt whether the appeal is maintainable since no appeal was provided under the Kerala Local Fund Act.

2. The petitioner was working as Secretary of Vannappuram Grama Panchayat in Idukki District. He retired from service in 1999. In the audit, it was found that a loss of 68,000/-was caused to the Panchayat in the matter of purchase of television sets under the Peoples Planning Scheme. The Director of Local Fund Audit initiated surcharge proceedings against the petitioner. Surcharge certificate was issued and revenue recovery proceedings were initiated. Challenging surcharge, the petitioner filed O.P. (L.F.) No.19 of 2009 before the District Court, Thodupuzha under Section 16(3) of the Kerala Local Fund Audit Act. The District Court dismissed the Original Petition, which is under challenge in this appeal filed under Section 215(13) of the Kerala Panchayat Raj Act.

3. Notice was given to the Advocate General.

4. Sri. Gracious Kuriakose, the learned Senior Counsel appearing for the appellant, submitted that though Section 16(3) of the Kerala Local Fund Audit Act does not contain any provision for filing an appeal, the appellant being governed by the Kerala Panchayat Raj Act, he is entitled to prefer an appeal under Section 215(13) of the said Act against the order passed by the District Court under Section 16(3) of the Kerala Local Fund Audit Act.

5. Learned Government Pleader submitted that since there is no provision in the Kerala Local Fund Audit Act to file an appeal against an order under Section 16(3) of the Act, the only remedy available to the appellant is to challenge the order in a Writ Petition under Article 227 of the Constitution of India.

6. The Kerala Local Fund Audit Act is an Act to provide for and to regulate the audit of the locus funds under the management or control of certain local authorities in the State of Kerala. “Local fund” is defined under Section 2(g) as follows:

“(g) ‘local fund’ means –

(i) a fund administered by a local authority which, though not part of a Government Department, has been established by or under a law or orders of the Government, and

(ii) any other fund which the Government may, by notification in the Gazette, declare to be a local fund for the purpose of this Act.”

7. The term “Local authority” is defined under Section 2(f) of the Kerala Local Audit Act as follows:

“(f) ‘local authority’ means --

(i) a Municipal Corporation constituted under the Kerala Municipal Corporation Act, 1961 (30 of 1961) or a Municipality constituted under the Kerala Municipalities Act, 1960 (14 of 1961) or Township specified in section 2 of the Guruvayur Township Act, 1961 (43 of 1961) or a Panchayat Constituted or deemed to have been constituted for the local administration of a Panchayat area under the Kerala Panchayats Act, 1961 (32 of 1960) or a Panchayat or a Municipality or a Metropolitan Planning Committee or a District Planning Committee constituted in the State in accordance with the provisions in Part IX and Part IX A respectively of the Constitution of India.

(ii) any other authority, body or institution established by or under any law or orders of the Government and responsible for the administration of a local fund:”

8. Section 3(1) of the Kerala Local Fund Audit Act provides that the Government shall, by notification in the Gazette, appoint a person, to be the Director of Local Fund Audit in charge of the audit of accounts of a local authority or a local fund included in the Schedule to the Act. The Schedule to the Kerala Local Fund Audit Act includes various other authorities like Guruvayoor Township, The Kerala State Housing Board, Temples under the management of H