The Powers of Inspection

In one line

He may inspect any accounts office, require any relevant document to be sent to him, and question the officer in charge; officials must give him all facilities; he may delegate all his powers except the submission of his constitutional reports; and he makes the regulations that fix the scope and extent of audit.

In the wording a student can write in an exam: section 18(1) gives the Comptroller and Auditor-General authority, in connection with the performance of his duties, to inspect any office of accounts under the control of the Union or of a State, to require that any accounts, books, papers and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his audit duties extend be sent to such place as he may appoint for his inspection, and to put such questions or make such observations as he may consider necessary to the person in charge and to call for such information as he may require; section 18(2) obliges the person in charge to afford all facilities for such inspection and to comply with requests for information in as complete a form as possible and with all reasonable expedition; and section 23 authorises him to make regulations for carrying into effect the provisions of the Act in so far as they relate to the scope and extent of audit.

Section 18: the powers of inspection

18(1). He shall, in connection with the performance of his duties under the Act, have authority:

(a) to inspect any office of accounts under the control of the Union or of a State, including treasuries and such offices responsible for keeping initial or subsidiary accounts as submit accounts to him;

(b) to require that any accounts, books, papers and other documents which deal with or form the basis of or are otherwise relevant to the transactions to which his duties in respect of audit extend, shall be sent to such place as he may appoint for his inspection;

(c) to put such questions or make such observations as he may consider necessary to the person in charge of the office and to call for such information as he may require for the preparation of any account or report which it is his duty to prepare.

18(2). The person in charge of any office or department, the accounts of which have to be inspected and audited, shall afford all facilities for such inspection and comply with requests for information in as complete a form as possible and with all reasonable expedition.

Read clause (b) for its width, because it is wider than it looks. Not merely accounts, but books, papers and other documents; and not merely documents that record the transaction, but those which deal with, or form the basis of, or are otherwise relevant to it. A file containing the reasons for a decision to purchase is a document forming the basis of the transaction, and clause (b) reaches it.