section 88
POlv,crs of Au- di tor.
The Sikkim Panchayat Act, 1993For the purposes or an audit under this Act :111 auditor may- (u) require in writing the production before him of any document or the. supply 0[' any information which he considers to be necessary for the proper conduct oi the audit; (L)) require in writing the personn: ,\ppcarance 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 011 behalf of, the members of the Gram Panchayat or the Zilla Panchayat concerned; (c) req uire any person so appearing before him to make nnd sign a declaration in respect of any such document or to answer nnyquestion or prepare and submit any statement; (d) in the event of an explanation being required from the Adhakshyn or other member of the Zilla Panchayat, in writing, invite such person to meet him, and shall, in writing, specify the point on which the explanation is required.
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