(1) For the purpose of any audit under this Act, an auditor may-
(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 such vouchers, statements, returns, correspondence, notes or other documents or any person having, directly, indirectly, by himself or his partner, any share or interest in any contract with or under the local authority, to appear in person or an authorised agent before him at the head office of the local authority, and answer any question or sign a declaration with respect thereto;
(c) in the event of an explanation being required from the 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, not being less than three days 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: 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 [a concurrent or test audit or] a special or detailed audit on the authority of the State Government or the Controlling authority or the [Director] without giving notice.