Section 46 in THE ADMINISTRATOR GENERAL’S ACT, 1913
46. Power of auditors to summon and examine witnesses, and to call for documents.–
(1)Every auditor shall have the powers of a Civil Court under the Code of Civil Procedure, 1908 (V of 1908),–(a)to summon any person whose presence he thinks 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 purpose 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 Pakistan Penal Code (XLV of 1860), and the auditor shall report every case of such refusal or neglect to Government.
