Official Trustees Act,1913

Act No : 2

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Section : Auditor's power to summon witnesses and to call for documents

20. Auditor's power to summon witnesses and to call for documents.-(1) Every auditor shall have the powers of a Civil Courtunder the Code of Civil Procedure, 1908 (5 of 1908), (a) to summon any person whose presence he may think necessary to attend him from time to time, and (b) to examine any person, on oath to be by him administered, and (c) to issue a commission for the examination on interrogatories or otherwise of any person, and (d) 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.(2) Any person who, when summoned, refuses, or without reasonablecause neglects to attend or to produce any document or thing orattends and refuses to be sworn, or to be examined shall be deemed tohave committed an offence within the meaning of, and punishable undersection 188 of the Indian Penal Code (45 of 1860), and the auditorshall report every case of such refusal or neglect to Government.

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