Power of auditor to require production of documents and

attendance of persons concerned, etc.- For the purpose of any audit, an auditor may-

1. (a) by summons in writing or by letter require the production before him of any document which he may deem necessary for the proper conduct of the audit;
2. (b) by summons in writing require a 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 at any such audit; and
3. (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.

¹ Substituted vide Orissa Act 26 of 1976, Dated, 03.05.1976

² Inserted vide Orissa Gazatte Ext. No. 1891, Dated, 01.10.2012