Section 140 in Gauhati Municipal Corporation Act, 1971
140. Power of auditors to require production of documents.
- The Examiner may, -(a)By written summons, require the production, before any officer subordinate to him assigned for the purpose of audit, of any documents, which he may consider necessary for the proper conduct of audits;(b)By written summons require any person accountable for, or having the custody or control of any such document to appear in person before him; and(c)Require any person so appearing before him to make and sign a declaration with respect to such document or to answer any question or prepare and submit any statement.
