Section 45 of The Administrators-General Act, 1963
Power of auditors to summon and examine witnesses, and to call for documents
- (1)Every auditor shall have all the powers vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit, in respect of the following matters, namely:--
- (a)summoning and enforcing the attendance of witnesses and examining them on oath;
- (b)discovery and inspection;
- (c)compelling the production of documents; and
- (d)issuing commissions for the examination of witnesses.
- (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 the State Government.
Summary
- Every auditor has the same powers as a civil court under the Code of Civil Procedure, 1908, when trying a lawsuit.
- These powers include summoning and forcing witnesses to attend and examining them under oath.
- Auditors have the power of discovery, which means the compulsory sharing of documents, and inspection.
- They can compel people to produce documents and issue commissions, which are official court authorizations, to examine witnesses.
- If a person refuses or neglects to attend, produce documents, or be sworn, they commit an offence.
- This offence is punishable under Section 188 of the Indian Penal Code, 1860, which relates to disobeying public authorities.
- The auditor must report every such case of refusal or neglect to the State Government.
Practical examples
FAQ
1. What legal powers do auditors have under Section 45 of The Administrators-General Act, 1963?
Under Section 45 of The Administrators-General Act, 1963, auditors have the same powers as a civil court under the Code of Civil Procedure, 1908, for summoning witnesses, examining them on oath, compelling documents, and discovery.
2. What is the punishment for disobeying an auditor's summons under Section 45 of the Administrators-General Act?
Under Section 45 of the Administrators-General Act, anyone who refuses or neglects to attend, produce documents, or be sworn is deemed to have committed an offence punishable under Section 188 of the Indian Penal Code, 1860.
3. What must an auditor do if a witness refuses to cooperate under Section 45 of this estate law?
Under Section 45 of this estate law, the auditor must report every case of such refusal or neglect to the State Government.
4. Which procedural code grants auditors their witness-summoning powers under Section 45 of the 1963 Act?
Under Section 45 of the 1963 Act, the powers are those vested in a civil court under the Code of Civil Procedure, 1908.
Test yourself
1.Under Section 45 of The Administrators-General Act, 1963, which code determines the powers of an auditor when summoning witnesses and calling for documents?
2.Under Section 45 of the Administrators-General Act, which of the following is NOT a power granted to auditors during an audit?
3.Under Section 45 of the estate law of 1963, under which specific section of the Indian Penal Code is a person punishable if they refuse to obey an auditor's summons?
4.Under Section 45 of the Administrators-General Act, 1963, to whom must the auditor report a case where a person refuses or neglects to attend or produce documents?
5.Under Section 45 of the Administrators-General Act, 1963, how does the auditor obtain the authority to examine accounts that is reported to the State Government under Section 44?