(1) The auditor conducting audit of a local authority shall neither remove any account record, voucher or any other record from the office of such local authority, nor will keep any record in his own custody except the records, requisitioned under rule 7:
Provided if the auditor considers it necessary that any book of account, voucher or any other record be sealed due to apprehension of forgery or any other appropriate grounds, he shall do so in the presence of the Principal Officer of the local authority or any other officer authorised by him after noting the reasons for sealing the records in Form L.F.A. 119 and hand over the sealed cover to the Principal Officer or to the officer authorised by him in this behalf for safe custody. The Principal Officer or the officer authorised by him shall be solely responsible for the safe custody of the records so sealed and shall produce on demand the sealed cover as such to the auditors.
(2) The officer who has received the sealed cover for safe custody under the proviso to sub rule (1) shall issue receipt in Form L.F..A. 120 to the auditor who will keep the same in file. On conclusion of audit and in the case of apprehension of doubt in the safe custody the receipt shall be sent to the concerned District Audit Officer/the Assistant Director of the region/the Assistant Director/ the Deputy Director-in-charge of concurrent audit, as the case may be under registered cover of through a special messenger.
(3) The audit party shall inform about the fact of sealing the records to the District Audit Officer/the Assistant Director of the region//the Assistant Director/ the Deputy Director-in-charge of concurrent audit, as the case may be, by registered post or through special messenger.
(4) The Assistant Director of the region/the Assistant Director or the Deputy Director-in-charge of concurrent audit or with the prior permission of such an officer the auditor may open the sealed cover and release the records.