Section 6 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
6. Powers of the auditors.
(1)The auditor may, by summons in writing, -(i)require the production of any book, deed, contract account, voucher, receipt or other document, the perusal or examination of which he considers necessary;(ii)require any person having the custody or control of any such document or person accountable for it to appear in person before him duly specifying the purpose of production; and(iii)require any person so appearing to make and sign a declaration in respect of such document or to answer any question or to prepare and furnish any statement relating thereto.(2)Whoever fails to comply with any requisition lawfully made upon him under this rule, shall be punishable with fine which may extend to one hundred rupees or in case of a continuing breach, with fine not exceeding fifteen rupees for every day during which the breach continues after conviction for the first breach.
