78. Auditors may require preclusion of books, etc., for audit of accounts.- (1) for the purposes of any audit and examination of accounts under this Act the auditors may, by summons in writing, require the production before them of all books, deeds, contracts, vouchers, and all other documents and papers which they may deem necessary;
and may require any persons holding or accountable for any such books, deeds, contracts, accounts, vouchers, documents or papers to appear before them at any such audit and examination, or adjournment thereof and to make and sign a declaration with respect to the same.(2)Penalty.- If any such person neglect or refuse so to do, or produce any such books, deeds, contracts, accounts, vouchers, documents or papers, or to make or sign such declaration, he shall be liable for every neglect or refusal to a penalty not exceeding one hundred rupees.
