101. Power of Auditor to summon documents.

(i) by summons in writing, require the production of any book, deed, contract, account, voucher, receipt or any other document, the perusal or examination of which he considers necessary; or
(ii) by summons in writing require any person having the custody or control of any such document or accountable for such documents to appear before him in person; or
(iii) require any person so appearing to make and sign a declaration with respect to such document or to answer any question or to prepare and furnish any statement relating thereto.