Section 21(3) in The Jammu and Kashmir Development Act, 1970
(3)The Auditor and any person appointed by him in connection with the audit of accounts of Authority, shall have the same right, privilege and authority in connection with such audit as the Accountant General of Jammu and Kashmir has in connection with the audit of Government accounts and in particular shall have the right to demand the production of books,accounts, connected vouchers and other documents and papers and to inspect the office of the Authority.
