Power of auditor to require production of documents and attendance of persons concerned ect.

(1) For the purpose of any audit under this Act, an auditor may- (a) require in writing the production at the head office of the local authority of such vouchers, statements, returns, correspondence, notes or other documents in relation to the accounts as he may think fit; (b) require in writing any salaried servant of the local authority accountable for, or having the custody or control of such vouchers, statements, returns, correspondence, notes or other documents or any person having directly or indirectly, by himself or his partner, any share or interest in any contract with or under the local authority to appear in person before him at the head office of the local authority, and answer any question; (c) in the event of an explanation being required from the Chairman or other honorary officer or member of a local authority, in writing, invite such person to meet him at the head office of the local authority and shall in writing specify the point on which his explanation is required; (d) exercise all or any such other powers as may be prescribed. (2) The auditor may, in any requisition or invitation made under sub-section (1) fix a reasonable period, not being less than three days, within which the said requisition or invitation shall be complied with. (3) The auditor shall give to the local authority not less than two weeks' notice in writing of the date on which he proposes to commence the audit. (4) Notwithstanding anything contained in sub-section (3), the auditor may, for special reasons recorded in writing, give a notice of period lesser than two weeks or if the Government, the Commissioner or the Examiner so directs, commence a special or detailed audit without giving any notice.