Section 160(3) in The Calcutta Municipal Corporation Act, 1980
(3)The auditors so appointed may-(a)by written summons require the production before them or before any officer subordinate to them of any document which they may consider necessary for the proper conduct of audit;(b)by written summons require any person accountable for or having the custody or control of any such documents to appear in person before them or before any officer subordinate to them; and(c)require any person so appearing before them or before any officer subordinate to them to make and sign a declaration with respect to such document or to answer any question or to prepare and submit any statement.
