Section 45: Power of auditors to summon and examine witnesses, and to call for documents

Q: What does Section 45 of The Administrators-General Act, 1963 (TAGA) deal with?

Section 45 TAGA pertains to "Power of auditors to summon and examine witnesses, and to call for documents". It is part of the The Administrators-General Act, 1963, a legislation enacted by the Parliament of India. Section 45 of The Administrators-General Act, 1963 (TAGA) governs power of auditors to summon and examine witnesses, and to call for documents. As verified on 19 May 2026.

Q: Is Section 45 TAGA still in force?

Yes, Section 45 of the The Administrators-General Act, 1963 is currently in force across the Republic of India.

Q: What is धारा 45 TAGA?

धारा 45 TAGA is the Devanagari Hindi reference for Section 45 of the The Administrators-General Act, 1963. Section 45 of The Administrators-General Act, 1963 (TAGA) governs power of auditors to summon and examine witnesses, and to call for documents. As verified on 19 May 2026.

Q: What is Dhara 45 TAGA?

Dhara 45 TAGA is the Roman Hindi reference for Section 45 of the The Administrators-General Act, 1963. "Dhara" means "Section" in Hindi. Section 45 of The Administrators-General Act, 1963 (TAGA) governs power of auditors to summon and examine witnesses, and to call for documents. As verified on 19 May 2026.

Q: How to cite Section 45 of The Administrators-General Act, 1963?

Cite as: "Section 45, The Administrators-General Act, 1963 (TAGA)" in legal briefs. For academic writing, use the BlueBook format: The Administrators-General Act, 1963, § 45 (India).

Law on Tips Editorial Board

(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.