Planning Authority (Audit and Accounts) Rules, 1978.State Rules of Tamil Nadu · 1971
The auditor may
(a) by summons in writing, require the production of any book, deed, contract, account, voucher, receipt or other document for perusal or examination of which they consider necessary
(b) by summons in writing require any person having the custody or control of any such document or accountable for it to appear in person before them; and
(c) require any person so appearing to make and sign a declaration with respect of such document or to answer any question or to prepare and furnish any statement relating thereto.
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