- For the purposes of an audit under this Act an auditor may:-(a)require in writing the production before him of any document of the supply of any information which he considers to be necessary for the proper conduct of the audit;(b)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;(c)require any person so appearing before him to make and sign a declaration respect of any such document or to answer any question or prepare and submit any statement;(d)in the event of an explanation being required from the Adhakshya 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.
