Production and inspection of accounts and documents and search of premises.

(1) The Collector may, for the purposes of this Act, at all reasonable times— (i) require any trader to produce before him accounts, registers or other documents or to furnish any other information; or (ii) inspect the accounts, registers and other documents and the stocks of any motor spirit manufactured, stored or kept in any shop, warehouse or place of business of any such trader; or (iii) enter and search any building, vessel, vehicle or place in which he has reason to believe that any motor spirit is stored or kept for the purpose of sale or manufacture or where the accounts, registers and other documents are kept. (2) All searches made under this section shall be made in accordance with the provisions of the Code of Criminal Procedure, 1973.