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Powers of [Comptroller and Auditor General of India] | Company Vakil Legal Library

Employees’ State Insurance (Central) Rules, 1950

38. Powers of [Comptroller and Auditor General of India]

The Corporation shall submit all accounts to the 21[Comptroller and Auditor General of India] as required by them. The 21[Comptroller and Auditor General of India] may-

(i) by written notice, require the production before them or before any officer subordinate to them, of any document which they may consider necessary for the proper conduct of their audit;

(ii) by written notice, require any person accountable for, or having the custody or control of any such document, to appear in person before them or before any officer subordinate to them; and

(iii) require any person so appearing before them or before any officer subordinate to them to make and sign a declaration with respect to such document or to answer any question or prepare and submit any statement.

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