The petitioners are aggrieved persons as per order dated 17.10.2011 of the IInd Additional District Judge, Kozhikode in O.P.(C).No.218/2006 whereby Surcharge Certificates issued by the petitioner, as against the 1st respondent was set aside. The respondent was working as the Chief Town Planner, Kozhikode Corporation. During her tenure, the 1st respondent made some irregular payments, which was detected by the petitioners while conducting audit of the accounts of the 3rd respondent for the Financial year 2000-01. Therefore, the 1st petitioner issued a Surcharge Notice to the 1st respondent. After considering the reply submitted by the 1st respondent, the 1st petitioner issued two Surcharge Certificates against the 1st respondent for realization of a sum of Rs.3,800/- and Rs.9,065/-. The District Court set aside the Surcharge Certificate mainly on the ground that the Surcharge Certificate was issued beyond the period of limitation prescribed under the Kerala Municipality Act. The limitation period prescribed under the Kerala Municipality Act has no application after the coming into force of the Kerala Local Fund Audit Act, which contains no limitation period for issuing a S