Section 18 in Maharashtra Public Trust Rules, 1951
18. [Certificate for facilitating audit] [Substituted by Notification No. 13337/P, dated 2nd June 1972.].
- For the purpose of audit under subsection (2) or subsection (4) of Section 33, [the Charity Commissioner, the Deputy or Assistant Charity Commissioner] [Substituted by Notification No. 13337/P, dated 2nd June 1972.] may either of his own motion or at the request of the auditor -(1)require the production before the auditor, of any book, deed, account, voucher or other document or record necessary for the proper conduct of the audit;(2)require the trustee or any person having the custody or control of, or accountable for, any such books, deed, account, voucher or other document or record to appear in person before the auditor;(3)require the trustee or any such person to give the auditor such information as may be necessary for the aforesaid purpose;(4)require the trustee or any person having the custody or control of, or accountable for, any move able property belonging to the trust to produce such property for the inspection of the auditor or to give the auditor such information as may be necessary regarding the same.
