Section 33. Surcharge.

(1) The officers and employees of the Authority shall be liable to surcharge for the loss, waste or misapplication is a direct consequence of his neglect or misconduct while acting as such officer or employee. (2) The procedure of surcharge shall be such as may be prescribed. (3) Any amount found to by Involved In such loss, waste or misapplication as a result of proceedings for such charge shall be recoverable as arrears of land revenue. (4) Nothing in sub-section (3) shall prevent the Authority from deducting any amount referred to therein from any sum payable by the Authority on account of remuneration or otherwise to such officer or employee