office order issues in present day for prev. year

In any govt./PSU/Corporation is there any provision where a Managing Director creates a guideline for usage of company provided mobile along with the usage limit and issues a office order in present day (May 2014) and order for recovery from employee for excess usage amount (Bill amount - Limit fixed presently) for prior tenure (Financial Year 2013-14). Is there any provision for an employee to question this unfair order.