(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.