Section 6(1) in The Maharashtra Local Fund Audit Act, 1930
(1)For the purpose of any audit under this Act, an auditor may—(a)require in writing the production at the head office of the local authority of such vouchers, statements, returns, correspondence, notes or other documents in relation to the accounts as he may think fit;(b)require in writing any salaried servant of the local authority accountable for, or having the custody or control of such vouchers, statements, returns, correspondence, notes or other documents or any person having directly or, indirectly, by himself or his partner, any share or interest in any contract with or under the local authority to appear in person before him at the head office of the local authority, answer any question ;(c)in the event of an explanation being required from the Chairman or other honorary officer or member of a local authority, in writing invite such person to meet him at the head office of the local authority and shall in writing specify the point on which his explanation is required.
