Section 5 in Tamil Nadu Panchayats (Issue and Disposal of Audit Report of Village Panchayats) Rules, 2000
5. Powers of the auditor.
(1)The auditor may, by summons in writing, -(i)require the production of any book, deed, contract account voucher, receipt or other documents, the perusal or examination thereof, which he considers necessary;(ii)require any person having the custody or control of any such document or person accountable for it, to appear in person before him and require him to make and sign a declaration in respect of such document or to answer any question or to prepare and furnish any statement relating thereto.(2)Whoever fails to comply with any requisition lawfully made upon him under this rule shall be punishable, with fine which may extend to one hundred rupees, or in case of continuing breach, with fine not exceeding fifteen rupees for every day during which the breach continues after conviction of the first breach.
