Section 18(2) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(2)The person in charge of any office or department, the accounts of which have to be inspected and audited by the Comptroller and Auditor-General, shall afford all facilities for such inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition.
