In any annual or final account or other proceedings under this chapter, whenever an accounting to the court is required, in the event that the account shall be presented by a bank or trust company which is subject to the supervision of the department of bank supervision of the State of Mississippi or of the comptroller of the currency of the United States, and such account, or the petition for the approval of same, shall contain a statement under oath by an officer of said bank or trust company showing that the vouchers covering the disbursements in the account presented are on file with the said bank or trust company, such bank or trust company shall not be required to file vouchers. The court, however, on its own motion, or on motion of the administrator of veterans affairs, or his duly authorized representative or attorney, may require that said vouchers be produced for examination and inspection.
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