Section 43(5) in The M.P. Krishi Upaj Mandi Adhiniyam, 1972
(5)At the time of audit [the Managing Director] [Substituted by M.P. Act No. 27 of 1997 (w.e.f. 15-6-1997).] shall cause to be produced all accounts, registers, documents and other relevant papers which may be called for by the audit officer for the purposes of the audit. Any explanation called for by such officer for the removal of any discrepancy shall be immediately furnished to him.
