Any person who is responsible for the issue of any certificate on the basis of which any money has been paid out of public funds to or for the benefit of any contractor or other person in respect of any Government contract, shall be jointly and severally liable with that contractor or other person for the refund of any money so paid, to the Government, statutory corporation or other agency of Government by or on behalf of which the money was paid or to any other authority directed in writing by the Government-

(i) if the person responsible for the issue of the certificate issued the certificate for the payment knowing that the work or service for which the payment was made or the goods for the supply of which the payment was made has not been performed or have not been supplied or that the money was not otherwise due under the contract in question; or

(ii) if such person issued the certificate for the payment recklessly careless, whether the work had been done or not or the goods supplied or not or whether the money was otherwise due under the contract in question or not; or

          (iii) if in the issue of the certificate the person was grossly negligent.