Power of Examiner of Local Fund Accounts and Auditors to Examine Local Accounts

(1) An Examiner of Local Fund Accounts or any auditor may, in accordance with the rules made in this behalf under this Act, examine and audit the accounts of any local authority. (2) For the purpose of any examination or audit under this Act, an Examiner of Local Fund Accounts, and for the purpose of any appeal under this Act, a Tribunal shall have the powers of a Civil Court under the Code of Civil Procedure, 1908,- (a) to summon any person whose presence he or it thinks necessary to attend before him or it from time to time ; (b) to examine any person on oath to be administered by him or it ; (c) to issue a commission for the examination on interrogatories or otherwise of any person ; and (d) to summon any person to produce any necessary document or thing. (3) For the purpose of any audit under this Act, an auditor may,- (a) by summons in writing or by letter require the production before him of any document which he may deem necessary ; (b) by summons in writing require any whole-time paid servant of the local authority accountable for, or having the custody or control of, any such document to appear in person before him ; and (c) require any such person to make and sign a declaration with respect to such document or to answer any question or prepare and submit any statement relating thereto. (4) Every person to whom a summons or requisition is issued under sub-section (2) or (3) shall be bound to comply therewith.