The Goa Rehabilitation Board Act, 2006State Act of Goa · Act 9 of 2006
The auditor may,—
(a) by summons in writing, require production of any document, the perusal or examination of which he believes necessary for the elucidation of the accounts;
(b) by summons in writing, require any person who has the custody or control of any such document or who is accountable therefore to appear in person before him; and
(c) require any person so appearing to make and sign a declaration with respect to such document or to answer any question or to prepare and furnish any statement relating thereto.