Section 3 in Tamil Nadu Panchayats (Issue and Disposal of Audit Reports of Panchayat Union Council and District Panchayat) Rules, 2000
3. Accounts and records to be produced to the Auditor.
- The Commissioner of a Panchayat Union Council or Secretary of District Panchayat, as the case may be, shall send all accounts and records of the Panchayat Union Council or District Panchayat to the auditor, appointed under sub-section (1) of section 193 of the Act, as required by him and also to the Accountant-General and his subordinate officers, whenever he or his subordinate officers demand the production of records of a Panchayat Union Council or District Panchayat.
