6. Power of Auditor to require production of records and attendence of persons.
(1)For the purpose of any audit under this Act, the auditors may -(a)require the auditee, in writing, to produce or cause to be produced such vouchers, returns, accounts, registers, files and correspondence or any other voucher documents in relation to accounts, as the auditors may think fit, at such place as the attendance of persons auditors may direct at and within a given reasonable time.(b)Require in writing -(i)any salaried servant of the auditee, accountable for, or having the custody of or control of, such vouchers, returns, accounts, files and correspondence or other documents to appear in person; or(ii)may direct any person having directly or indirectly any share or interest in any work under the auditee or any person whose presence is deemed necessary for explaining any difficulty or circumstances to appear in person or by an authorised agent before him, at the place directed in the order and answer any question;(c)require the officer under auditee, to meet them at a place, where the audit of the account is being conducted or such other place, as the auditor may direct, and specify in writing the point on which the explanation is required.(2)The auditor may, in any requisition or intimation sent under sub-section (1) fix a reasonable period not being less than three days within which the said requisition or intimation shall be complied with.(3)The auditor shall give auditee whose accounts are to be audited not less than two weeks notice in writing of the date on which he proposes to commence the audit :Provided that the auditor may, on direction by the State Government or the Director, start the audit by giving a shorter notice or without giving any notice recording the reasons thereof in writing.(4)The Auditor shall, in connection with the performance of their duties under this Act, have authority: -(a)to inspect the accounts of auditee including physical verification of assets, such as cash, valuables and stores;(b)to require that any registers, books, papers and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which their duties in respect of audit extend, shall be sent to such place and on such dates as they may appoint for their inspection;(c)to put such queries or make such observations as they may consider necessary, to the person in-charge of the office and to call for such information as they may require for the purpose of the audit or the preparation of any account or report which is their duty to prepare.
