Section 14(7) in The Delhi Agricultural Produce Marketing (Regulation) General Rules, 2000
(7)At the time of audit, the Accounts Officer of the Board or any other officer authorised by him, in case of audit of Board account, or the Secretary of the marketing committee or officer authorised by him in case of audit of accounts of a marketing committee, shall produce or cause to be produced all accounts, registers, documents and other relevant papers which may be called by the audit officer for the purpose of audit. Any explanation called by such officer for the settlement of any discrepancy shall also be immediately furnished to him.
