The Sabhnpati or , as the case may be, lhe Adhaksliyn shall produce , or cause to be produced to the auditor… — THE SIKKIM PANCHAYAT ACT, 1993

The Sabhnpati or , as the case may be, lhe Adhaksliyn shall produce , or cause to be produced to the auditor ~\11 such accounts of the Fund of the Gram Punchayat or the Zilla Pnncbayu: concerned as may be required by the auditor .

87. The Sabhnpati or , as the case may be, lhe Adhaksliyn shall produce , or cause to be produced to the auditor ~\11 such accounts of the Fund of the Gram Punchayat or the Zilla Pnncbayu: concerned as may be required by the auditor . gg. For the purposes or an audit under this Act :111 auditor may- (u) require in writing the production before him of any document or the. supply 0[' any information which he considers to be necessary for the proper conduct oi the audit; (L)) require in writing the personn: ,\ppcarance before him of any person , Penalty . IIudit Report . Action on audit report. Power of auditor to surc harge etc. accountable for, or having the custody or control of, any such document , or having , directly or indirectly , w hether by himself or his partner , any share or .interest in any contract made with , by or 011 behalf of, f, the members of the Gram Panchayat or the Zilla Panchayat concerned; (c) req uire any person so appearing before him to make nnd sign a declaration in respect of any such document or to answer nnyquestion or prepare and submit any statement; (d) in the event of an explanation being required from the Adhakshyn or other member of the Zilla Panchayat, in writing , invite such person to meet him , and shall , in writing, specify the point on which the explanation is required .

Section 87