(b)Require in writing -(i)any salaried servant of the auditee, accountable for, or having the custody of or control of, such vouchers, returns, accounts, files and correspondence or other documents to appear in person; or(ii)may direct any person having directly or indirectly any share or interest in any work under the auditee or any person whose presence is deemed necessary for explaining any difficulty or circumstances to appear in person or by an authorised agent before him, at the place directed in the order and answer any question;