Section 38(4) in The Maharashtra Management of Irrigation Systems by Farmers Rules, 2006
(4)The Canal Officer or the person authorized shall, for the purpose of audit, at all times have access to all the books, accounts, documents, papers, securities, cash and other properties belonging to, or in the custody of the concerned Water Users' Association and may summon any person in possession or responsible for the custody of any such books, accounts, and such other documents to produce the same at the headquarters of the Water Users' Association.Chapter-VIIConflict Resolution
