Section 6(1) in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
(1)The auditor may, by summons in writing, -(i)require the production of any book, deed, contract account, voucher, receipt or other document, the perusal or examination of which he considers necessary;(ii)require any person having the custody or control of any such document or person accountable for it to appear in person before him duly specifying the purpose of production; and(iii)require any person so appearing to make and sign a declaration in respect of such document or to answer any question or to prepare and furnish any statement relating thereto.
