Section 303(2)(r) in Tamil Nadu District Municipalities Act, 1920
(r)[ as to the powers of auditors, inspecting and superintending officers and officers authorised to hold inquiries, to summon and examine witnesses, and to compel the production of documents and all other matters connected with audit, inspection and superintendence; and [Clause (q), (r) and (s) were added by section 123(vi) of the T.N. District Municipalities Act, 1930 (Tamil Nadu 1930).]