The Rajasthan Local Fund Audit Rules, 1955State Rules of Rajasthan · 1954
The auditor shall not remove any book, voucher or other document from the office of the local authority whose accounts are being audited by him.
Provided that if in case of fraud or for other good reasons he considers it necessary to keep any book, voucher or other document in his possession, he may, remove it after giving a receipt therefor and shall forthwith report the matter to the Director.