Power of officer to break open door or window.-

The officer charged with the execution or a warrant of distress issued under section 175 may if authorized by a general or special order in writing by the Commissioner between sunrise and sun-set break open any outer or inner door or window of a building in order to levy distress-. (a) if he has a reasonable ground for believing that such building contains property which is liable to such distress; and (b) if after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance: