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

(1) is adhiniyam ke adheen kisi sampariksha ke prayojan ke liye samparikshak— (k) likhit mein yah apeksha kar sakega ki lekhaon ke sambandh mein aise vauchar, vivaran, vivarani, patra-vyavahar, tippan ya koi anya dastavez, jinhe vah uchit samjhe, sthaniya pradhikari ke pradhan karyalay mein pesh kiye jaye; Jahan kisi mamle mein mool adhiniyam ki dhara 8 ke adhin riport prapt hone par,--

(ka) arop is adhiniyam ke prarambh hone ke poorv us kalavadhi ke bheetar jo ki dhara 10 ki updhara (3) mein vinirdisht hai, virachit nahi kiya gaya tha, ya

(kha) prabhar ka adesh is adhiniyam ke prarambh hone ke poorv us kalavadhi ke bheetar, jo ki dhara 11 ki updhara (1) ke parantuk ke khand (do) mein vinirdisht hai, nahi kiya gaya tha.

Wan, bhale hi mool adhiniyam mein koi bhi baat kyon na ho, arop virachit karne ya prabhar ka adesh karne sambandhi ve karyawadhiyan, jo vyagat ho chuki thin, aisa prarambh hone par punah: pravartit ho jayengi tatha is adhiniyam ke prarambh hone ki tarikh se ek varsh ki kalavadhi ke bheetar yathasthiti arop virachit kiya ja sakega ya prabhar ka adesh kiya ja sakega.