114.—(1) This Article applies where—
(a)a person attending pursuant to a summons under Article 27(1) or 28(1) or (2) or an attendance order made under Article 27(2)(A) or 28(3), or brought before the Office on a warrant of arrest issued in pursuance of an order made under Article 27(2)(B) or on such a warrant issued under Article 28(4), refuses without just cause—
(i)to be sworn, or
(ii)to answer, or to answer satisfactorily, any question as to the means of the debtor, or the assets and liabilities of a debtor company or firm, properly put to him, or
(iii)to produce any book, document or thing relevant to his examination; or
(b)a person appearing before the Master or a Judicial Officer acting in discharge of functions under this Order behaves contumeliously towards him.
(2) The Master or a Judicial Officer—
(a)on the motion of the creditor, where the offence is one under paragraph (1)( a); or
(b)on his own motion, in any case,
may certify the offence and, in the case of a Judicial Officer, report it to the Master.
(3) The Master, on certifying or receiving a report of the offence in accordance with paragraph (2), may refer it to the High Court, which may, if satisfied that the offence certified has been committed, deal with the offence in any manner in which the Court could deal with it if committed in relation to the Court.