Section 6 in The M.P. Sthaniya Nidhi Sampariksha Adhiniyam, 1973
6. Power of Auditor to require production of documents and attendance of persons concerned.
(1)For the purpose of any audit under this Act, an Auditor may-(a)require in writing the production, at the head office of the local authority, of such vouchers, statements, returns, correspondence notes or any other documents in relation to the accounts as he may think fit;(b)require in writing-(i)any salaried servant of the local authority accountable for, or having the custody or control of, such vouchers, statements, returns, correspondence, notes and other documents, to appear in person; or(ii)any person having directly or indirectly, by himself or his partner, any share or interest in any contract with or under the local authority to appear in person or by an authorised agent before him, at the head office of the local authority;and answer any question;(c)require the Principal Officer of the local authority, to meet him at the head office of such local authority, and specify in writing the point on which his explanation is required.(2)The Auditor may, in any requisition or invitation made under sub-section (1), fix a reasonable period, not being less than three days within which the said requisition or invitation shall be complied with.(3)The Auditor shall give to the local authority not less two weeks notice in writing of the date on which he proposes to commence the audit:Provided that the Auditor may, in his own motion, and shall on a direction of the State Government for reasons which shall be recorded in writing, commence the audit by giving a short notice or without giving any notice.
