law: Official Trustees Act, 1913 
  20. Auditor's power to summon witnesses and to call for
  
  documents 
  (1) Every auditor shall have the powers of a  Civil Court under 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
  
  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.