Section 5(1) in Tamil Nadu Panchayats (Issue and Disposal of Audit Report of Village Panchayats) Rules, 2000
(1)The auditor may, by summons in writing, -(i)require the production of any book, deed, contract account voucher, receipt or other documents, the perusal or examination thereof, 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 and require him 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.
