Section 121(1) in The Chhattisgarh Municipalities Act, 1961
(1)Notwithstanding anything contained in Section 3 of the Chhattisgarh Local Fund Audit Act, 1933 (IX of 1933), the annual accounts of every Council shall be subject to audit under the said Act and the Council shall be liable to pay such audit fee as the State Government may from time to time, specify in this behalf.[(1-A) Power of Auditor-The Auditor appointed under sub-section (1) of Section 121 may:-(a)require, by a notice, in writing, the production before him, or before any officer sub-ordinate to him, of any document which he considers necessary for the proper conduct of the audit;(b)require, by a notice in writing, any person accountable for, or having the custody or control of, any document, cash or article, to appear in person before him or before any officer subordinate to him;(c)require any person so appearing before him, or before any officer sub-ordinate to him, to make or sign a declaration with respect to such documents, cash or article or to answer any question or prepare and submit any statement; and(d)cause physical verification of any stock of articles and fixed assets and infrastructure assets in course of examination of accounts.]
