Section 12 of The Uttarakhand Audit Act, 2012 — Power of Auditor (Inspection)

(2) Subject to such rules made in this behalf, within the local limits of his jurisdiction:-(a) The Director, Auditor or any other person in-charge of audit proceedings may, by order of any other person, enter at any reasonable time any premises or place and may require the assistance of persons serving under the Government or any local or any other public authority, if any, as he deems fit and which is approved by the Director or an officer authorized by him, for the purpose of checking any register or record or document in connection with audit proceedings and may require it to be produced for inspection;(b) May interrogate any person at the same place to obtain information;(c) May seize such records or documents as are necessary or may take copies of them or may sign them for implementing the directions of his superior officers;(d) May exercise such other powers as may be prescribed. The sum stated in the order of surcharge under Section 10 or Section 11, as the case may be shall be paid by the person surcharged, within sixty days of the date of the order, and if not so paid, may, on the application of the director be recovered by the collector as arrears of land revenue and deposited in the fund of the audittee in the manner prescribed.