Section 188 in The West Bengal Panchayat Act, 1973
188. Powers of auditors.
- [(1) For the purposes of an audit under this Act an auditor may -(i)required in writing the production before him of any document or the supply of any information which he considers to be necessary for the proper conduct of the audit;(ii)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, and 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, the Panchayat Samiti or the Zilla Parishad concerned; and(iii)require any person so appearing before him to make and sign a declaration in respect of any such document or to answer any question or prepare and submit any statement.](2)[ If any person neglects or refuses to comply with the requisition made by the auditor under sub-section (1), the auditor may, at any time, refer the matter to the Sub-divisional Officer in the case of a Gram Panchayat, or the District Magistrate in the case of a Panchayat Samiti, or the Divisional Commissioner in the case of a Zilla Parishad, having jurisdiction, and thereupon the Sub-divisional Officer or the District Magistrate or the Divisional Commissioner, as the case may be, shall be competent to issue such direction to the person neglecting or refusing to comply with the requisition made by the auditor as he may think fit, and such direction shall be binding on such person.] [Section 188 renumbered as sub-Section (1) of that Section and sub-Section (2) inserted by W.B. Act 17 of 1992.]
