Section 38 in The Employees' State Insurance (Central) Rules, 1950
38. Powers of [Comptroller and Auditor General of India].
- The Corporation shall submit all accounts to the [Comptroller and Auditor General of India] [Substituted by G.S.R. 76, dated 22.1.1991 (w.e.f. 1.2.1991). ] as required by them. The [Comptroller and Auditor General of India] [Substituted by G.S.R. 76, dated 22.1.1991 (w.e.f. 1.2.1991). ] may-(i)by written notice, require the production before them or before any officer subordinate to them, of any document which they may consider necessary for the proper conduct of their audit;(ii)by written notice, require any person accountable for, or having the custody or control of, any such document, to appear in person before them or before any officer subordinate to them; and(iii)require any person so appearing before them or before any officer subordinate to them to make and sign a declaration with respect to such document or to answer any question or prepare and submit any statement.
