Amendment status not verified — confirm the current text below against the official source.
(1) It shall be lawful for the Authorised Officer, or any other officer not below the rank of Inspector of Taxes, authorized in writing by the State Government in this behalf:- (i) to enter, if necessary, by force, whether by day or night, or with such assistants as he considers necessary, at any premises where he has reasonable cause to believe that any provision of this Act or the rules made there under have been or are being or are likely to be contravened or a breach of any of the conditions of the License is or is likely to be committed; (ii) to search such premises and the persons whom he may find therein; (iii) with the assistance of any police officer not below the rank of an Inspector of Police, to take into custody and produce before the Judicial Magistrate of the First Class all such persons as are concerned or against whom a reasonable complaint has been made or credible information has been received or a reasonable suspicion exists having been concerned with any contravention or breach; (iv) to seize any machine, instrument, apparatus, telecommunication device, books of account, registers, tickets or any other document maintained physically or in electronic form, from such premises if the authorized officer has reasons to suspect that the provisions of this Act or any rules made there under are not being complied with and may retain the same for so long as may be necessary for the purposes of this Act and shall grant a receipt to the owner or person in charge of the premises; (2) All searches under this section shall be made in accordance with the provisions of Code of Criminal Procedure, 1973. (3) If any person prevents or obstructs the entry, search, seizure or any other action of any officer so authorized, he shall, in addition to any action which he is liable under any law for the time being in force, be liable to pay a fine not exceeding rupees fifty thousand only as decided by the State Government.