Powers of auditors
145. The auditor so appointed may,-
(a) by written summons, require the production before him of any document which he may consider necessary for the proper conduct of the audit;
(b) by written summons, require any persons having the custody or control of, or being accountable for, any such documents to appear in person before him; and
(c) require any person so appearing before him to make and sign a declaration with respect to any such document, to answer any questions, or to prepare and submit any statement.
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Ministry of Law, Justice and Parliamentary Affairs