Section 18 of The Uttarakhand Audit Act, 2012 — Miscellaneous

For the purpose of any audit under this Act, the Director or Audit Team and for the purpose of appeal the Appellate Authority shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Act No. 5 of 1908) while trying a suit in respect of the following matters, namely:-(a) Summoning and enforcing the attendance of any person and examining him on oath;(b) Requiring the discovery and production of documents;(c) Receiving evidence on affidavit;(d) Issuing commissions for the examination of witnesses or documents;(e) Any other matter which may be prescribed.