20. (1) Every auditor shall have the powers of a Civil Court under the Code of Civil Procedure, 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 ¹[Penal Code], and the auditor shall report every case of such refusal or neglect to Government.