Section 20

has failed to collect any moneys owing to the Government for the collection of which he is or was responsible;

is or was responsible for any improper payment of public moneys or moneys administered by the Government or for any payment of such moneys which is not duly vouched; or

is or was responsible for any deficiency in, or for the destruction of, any public moneys, or moneys administered by the Government, stamps, securities, public stores, or other property of the Government,and if a satisfactory explanation is not, within a period specified by the Minister, furnished to the Minister, with regard to such failure to collect, improper payment, payment not duly vouched, deficiency or destruction, the Minister may refer the matter to the appropriate Service Commission and the Service Commission may, after such inquiry as it thinks fit, surcharge against that person the whole or such proportion as it thinks fit of any such amount not collected, payment, deficiency, or loss or the original value of the property destroyed, as the case may be.