The Administrator - General Act, 1913
20.Auditors power to summon witnesses and to call for documents.
- Every auditor shall have the powers of a Civil Court under the Code of Civil Procedure,
1908 (5 of 1908),
- to summon any person whose presence he may think necessary to
attend him from time to time, and
- to examine any person, on oath to be by him administered, and
- to issue a commission for the examination on interrogatories
or otherwise of any person, and
- to summon any person to produce any document or thing, the production of
which appears to be necessary for the purposes of such audit or
examination.
- Any person who, when summoned, refuses, or without reasonable cause
neglects to attend or to produce any document or thing or attends and refuses to
be sworn, or to be examined shall be deemed to have committed an offence within the meaning of,
and punishable under section 188 of the Indian Penal Code (45 of 1860), and the auditor shall
report every case of such refusal or neglect to Government.
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