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

(1) The auditor appointed by Government under sub-section (1) of section 290 may,— (a) require in writing the production 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 municipal council accountable for, or having the custody or control of such vouchers, statements, returns, correspondence, notes or other documents or of any property of the municipal council or any person having directly or indirectly by himself or his partner, any share or interest in any contract with or under the municipal council to appear in person before him at the municipal office and answer any question; (c) in the event of an explanation being required from the president or other honorary officer, or member of a municipal council in writing invite such person to meet him at the municipal office and shall in writing specify the point on which his explanation is required. (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 municipal council not less than two weeks’ notice in writing of the date on which he proposes to commence the audit: Provided that, notwithstanding anything contained in this sub-section, the auditor may, for special reasons which shall be recorded in writing give shorter notice than two weeks or commence a special or detailed audit on the authority of the Director of Municipal Administration without giving notice.