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Employee State Insurance (Central) Rules

Chapter V

Section 38: Powers of auditors

The Corporation shall submit all accounts to the Comptroller and Auditor General of India as required by them . The 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.