Presence of interested persons at the time of audit

Any person who is assessed to any tax, rate, or fee the proceeds of which are required to be credited to the local fund may be present at any audit of the local accounts under this Act provided that : (a) he has obtained the previous permission of the auditor or of the Examiner of Local Fund Accounts on a written application stating the grounds on which he desires to be present ; and (b) he shall be permitted to be present only during that part of the audit with which the grounds disclosed in his application are concerned. In every such case, the authority granting permission shall forthwith forward a copy of the application and of the order passed thereon to the chairman or other principal executive officer of the local authority concerned.