(b)   the duty of disbursing, or who does in fact disburse, any money of the 
                    Commission; or

            (c)   the duty of receiving, keeping in custody, disposing of or accounting for, 
                   any store and property of the Commission or who in fact receives, holds 
                   disposes or accounts for such store and property.

32.   The Commission shall, before a person is surcharged , serve on him a written notice calling on him to show cause why he should not be surcharged.   

33.   If a satisfactory explanation is not received within fourteen days from the date a notice is served on a person under section 32, the commission may ------

        (a)   in the case of any of the acts or omissions mentioned in paragraphs 31(1)
                (a), (b) and (c), surcharge against the person a sum not exceeding the 
                amount not collected, or to the value of the deficiency in the property 
                destroyed; and

        (b)   in the case of any of the acts or omissions mentioned in paragraphs 31(1)
                (d) and (e), surcharge against the person such sum as the Commission 
                thinks fit.

34.   The commission shall notify the person surcharged in respect of any surcharge made under section 33.

35.   Notwithstanding sections 33 and 34, the Commission may at ay time withdraw any surcharge in respect of which a satisfactory explanation has been received or if it otherwise appears that no surcharge should have been made, and the Commission shall forthwith notify the person surcharged of the withdrawal.

36.   The amount of any surcharge made under section 33 and not withdrawn under section 35 shall be a debt due to the Commission from the person surcharged and may be sued for and recovered in any court at the suit of the Commission and may