JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records relating to the impugned order passed by the respondent in his proceedings in Na.Ka.No.461/2013/A6, dated 05.06.2014 and quash the same as illegal and without jurisdiction.)

1. This writ petition was filed in the year 2014 as against the second show cause notice issued by the respondent in Na.Ka.No. 461/2013/A6, dated 05.06.2014, pursuant to an audit conducted on the affairs of the Kesampatti Village Panchayat.

2. The petitioner is an erstwhile Panchayat President of Kesampatti Village for a period from 2006 to 2011. The expenditure of the Village Panchayat for the year 2006 to 2011 were subjected for audit in the year 2013 and the respondent found that the petitioner has caused a loss of Rs.10,80,919/- to the Panchayat and therefore a show cause notice has been issued to the petitioner as per Section 193 of the Tamil Nadu Panchayats Act, 1994 and the Tamil Nadu Panchayats (Surcharge, Disallowance and Charge) Rules, 2000 (hereinafter called as Surcharge Rules), calling upon the petitioner to offer his explanation, if any, withi