- Arts.- 65-A and 65(2) — The authority to order recovery of overpayment is vestd in the Audit Officer — If overpayment relates to personal claims and payments are to be disallowed after more than 2 years the sanction of Finance Minister has to be obtained- Audit officer is duly authorised to make order of recovery- That is sufficient to bring him within the ambit of the terms “departmental authority”. Accountant General v. Zaman Hussain Khan 1993 SCR 259 (G)