Section 186(3) in Jammu and Kashmir Water Resources (Regulation And Management) Act, 2010
(3)The Controller and Auditor General of India and any person appointed by him in connection with the audit of the accounts of the authority under the Act, shall have the same rights and privileges and authority in connection with such audit as the Controller and Auditor General of India generally has in connection with the audit of Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect any of the offices of the authority.