Section 18 in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
18. Powers of Comptroller and Auditor-General in connection with audit of accounts
(1)The Comptroller and Auditor-General shall, in connection with the performance of his duties under this Act, have authority—(a)to inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for the keeping of initial or subsidiary accounts, as submit accounts to him;(b)to require that any accounts, books, papers and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection;(c)to put such questions or make such observations as he may consider necessary, to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare.(2)The person in charge of any office or department, the accounts of which have to be inspected and audited by the Comptroller and Auditor-General, shall afford all facilities for such inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition.
