Section 6(1)(b) in The Rajasthan Local Fund Audit Act, 1954
(b)require in writing any salaried servant of the local authority account able for or having the custody or control of such vouchers, statements, returns, correspondence, notes or other documents or any person having directly, indirectly, by himself or his partner, any share or interest in any contract with or under the local authority, to appear in person or an authorised agent before him at the head office of the local authority, and answer any question or sign a declaration with respect thereto;