Powers of Auditors

For the purposes of an audit under this Act an auditor may- (i) require in writing the production before him of any document or the supply of any information which he considers to be necessary for the proper conduct of the audit; (ii) require in writing the personal appearance before him of any person accountable for, or having the custody or control of, any such document, or having, directly or indirectly, whether by himself or his partner, any share or interest in any contract made with, by or on behalf of, the members of the Gram Panchayat or the Zilla Panchayat concerned; (iii) require any person so appearing before him to make and sign a declaration in respect of any such document or to answer any question or prepare and submit any statement.