Section 152: Inspection of accounts, books and documents

152. Inspection of accounts, books and documents (1) The minutes of proceedings in Council of a local authority shall, on payment of the prescribed fee, be open to the inspection of any person who may make a copy of them or take an extract from them. (2) The abstract of the accounts of an authority and any report made by the Director of Audit on those accounts, shall, on payment of the prescribed fee, be open to the inspection of any person who may make a copy of or take an extract from them. (3) A document directed by this section to be open to inspection shall be so open during office hours. (4) The Permanent Secretary shall have free access to all the documents of an authority. [Issue 4] L18 – 82 Revised Laws of Mauritius (5) Any person having the custody of any book or document specified in this section who— (a) obstructs any person entitled to inspect the document or to make a copy or extract thereof; or (b) refuses or fails to give copies or extracts to any person entitled to obtain copies or extracts, shall commit an offence.