Penalty for refusing or neglecting to appear before an auditor of accounts, etc

Penalty for refusing or neglecting to appear before an auditor of accounts, etc. Any person who, when duly required so to do by any auditor of accounts under section 85, shall refuse or neglect to appear before such auditor or to produce any books, deeds, contracts, accounts, vouchers, documents or papers, or to answer any question or prepare and submit any statement, shall be punishable for every such neglect or refusal with fine which may extend to one hundred rupees.