Power to obtain information and to search and seize excisable articles

(1) The Collector or any officer empowered by the State Government in this behalf may, subject to such conditions as may be prescribed, (a) by order require any person liable to pay any excise duty or fee under this Chapter to furnish him with any information or to produce before him any accounts or other documents concerning any excisable article as may be necessary for the purposes of this Chapter; (b) inspect at all reasonable hours the accounts or other documents relating to the stocks of any excisable article imported or manufactured or stored in respect of which such duty or fee has been paid or is payable and any place where such article is manufactured or stored; (c) for reasons to be recorded in writing, enter any such place where he knows or has reason to believe that any excisable article in respect of which such duty or fee has not been paid is being imported or manufactured or stored and search for the same and seize any stocks of such article found therein and detain the same until such time as proof of payment of such duty or fee is produced or such further time as may be necessary for taking action under section 98, 99, or 100 or for prosecuting for an offence under section108. (2) Whoever— (a) fails to furnish any information or produce any accounts or other documents in compliance with an order made under clause (a) of sub-section (1) or furnishes false information or produces false accounts or documents, or (b) obstructs, any officer making an inspection, entry, a search or a seizure under clause (b) or clause (c) or sub-section (1), shall, on conviction, be punished with imprisonment for a term which may extended to six months or with fine which may extend to one thousand rupees or with both.