Section 6 in The Orissa Local Fund Audit Act, 1948
6. Power of Auditor to require production of documents and attendance of persons concerned, etc.
- For the purpose of any audit, an Auditor may-(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;(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(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.
