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.