Companies (Court) Rules, 1959
If a person examined before an officer appointed by the Judge under rule 249 of these rules refuses to answer to the satisfaction of such officer any question which he may put or allow to be put, such officer shall report such refusal to the Judge and upon such report being made the person in default shall be in the same position and be dealt with in the same manner as if he had made default in answering before the Judge.
The report shall be in writing and shall set forth the question or questions put and the answer or answers given (if any) by the person examined, and the officer shall notify the person examined of the date when he should attend before the Judge. The report shall be in Form No. 115. Upon receiving the report, the Judge may take such action thereon as he shall think fit.