Section 5(3) in Powerloom Registration Funds Rules, 1992
(3)The auditor may, -(a)by issuing summons, in writing requires production of any books, deed, contract, account voucher, receipts or other document, the perusal or examination of which he considers necessary;(b)by summons, in writing require any person having the custody or control of any such document or accountable for it to appear in person before him;(c)require any person so appearing to make sign a declaration with respect of such document or to answer any question or to prepare and furnish any statement relating thereto.
