Section 10 in The M.P. Sthaniya Nidhi Sampariksha Niyam, 1974
10. Removal of documents by Auditor.
- The Auditor shall not remove any book, voucher or other documents from the office of the local authority whose accounts are being audited by him :Provided that if in case of fraud or for other good reason he considers it necessary, to keep any book voucher or other documents in his possession, he may, after obtaining permission in writing of the Principal Officer of the local authority or any person authorised by him in his behalf, and after passing a receipt therefor, remove it and shall forthwith report the matter to the Director.
