(1) For the purpose of any audit under this Act, an auditor may—
1[(a) require in writing the production at the head office of the local authority of such vouchers, statements, returns, correspondence, notes or other documents in relation to the accounts as he may think fit;]
(b) require in writing any salaried servant of the local authority accountable for, or having the custody or control of 2[such vouchers, statements, returns, correspondence, notes or other documents] or any person having directly or, indirectly, by himself or his partner, any share or interest in any contract with or under the local authority to appear in person before him at the head office of the local authority, answer any question ;
(c) in the event of an explanation being required from the 3* * * Chairman or other honorary officer or member of a local authority, in writing invite such person to meet him at the head office of the local authority and shall in writing specify the point on which his explanation is required.
(2) The auditor may, in any requisition or invitation made under sub-section (1), fix a reasonable period 4* * * * * within which the said requisition or invitation shall be complied with.
(3) The auditor shall give to the local authority not less than two weeks notice in writing of the date on which he proposes to commence the audit :
5[Provided that, notwithstanding anything contained in this sub-section, the auditor may, for special reasons which shall be recorded in writing, give shorter notice than two weeks or commence special or detailed audit on the authority of 6[the State Government, Commissioner or 7[Director] without giving notice.]
1[(a) require in writing the production at the head office of the local authority of such vouchers, statements, returns, correspondence, notes or other documents in relation to the accounts as he may think fit;]
(b) require in writing any salaried servant of the local authority accountable for, or having the custody or control of 2[such vouchers, statements, returns, correspondence, notes or other documents] or any person having directly or, indirectly, by himself or his partner, any share or interest in any contract with or under the local authority to appear in person before him at the head office of the local authority, answer any question ;
(c) in the event of an explanation being required from the 3* * * Chairman or other honorary officer or member of a local authority, in writing invite such person to meet him at the head office of the local authority and shall in writing specify the point on which his explanation is required.
(2) The auditor may, in any requisition or invitation made under sub-section (1), fix a reasonable period 4* * * * * within which the said requisition or invitation shall be complied with.
(3) The auditor shall give to the local authority not less than two weeks notice in writing of the date on which he proposes to commence the audit :
5[Provided that, notwithstanding anything contained in this sub-section, the auditor may, for special reasons which shall be recorded in writing, give shorter notice than two weeks or commence special or detailed audit on the authority of 6[the State Government, Commissioner or 7[Director] without giving notice.]
Source footnotes
1 This clause was substituted for the original by Bom. 12 of 1949, s. 4.2 These words were substituted for the words "such document" by Bom. 12 of 1949.
3 The word "President" was deleted by Bom. 12 of 1949, s. 3.
4 The portion beginning with "not being less" and ending with "Municipal Boroughs Act, 1925" was deleted by Mah. 3 of 1961, s. 7(1).
5 This proviso was added by Bom. 12 of 1949, s. 4.
6 These words were substituted for the words, "the Commissioner or the Examiner" by Mah. 3 of 1961, s. 7(2).
7 This word was substituted for the words "Chief Auditor" by Mah. 8 of 2011, s. 7.
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More sections of this act
Section 1 · Short title.Section 2 · Extent.Section 3 · Definitions.Section 4 · Liability of local authorities to submit their accounts for audit.Section 5 · Accounts to be submitted for audit at such period or periods as may be required.Section 7 · Penalty for disobeying requisition under section 6.Section 8 · Audit report to be sent to certain officers and bodies as state Government may direct.Section 9 · Audit report what to contain.India Code, Government of India. Text fetched 21 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.