Section 6(1)(ii) in The M.P. Panchayat Audit Rules, 1997
(ii)If the required information and records arc not provided to the auditor within a reasonable time not exceeding three days, the fact shall be brought to the notice of the District Panchayat Officer in case of a Gram Panchayat and to the Commissioner of the Division and Director, Panchayat in the ease of a Zila or Janpad Panchayat for further appropriate action in the matter.