section 170
Power of entry under special order.
The Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961Chapter XI COLLECTION OF TAXES OR FEES
Any officer to whom a warrant is addressed by endorsement or otherwise may, if the warrant contains a special order authorising him in this behalf, but not otherwise, break open at any time between sunrise and sunset any outer or inner door or window of a building in order to make the distress directed in the warrant, if he has reasonable grounds for believing that such building contains property which is liable to seizure under the warrant, and if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance : Provided that, such officer shall not enter or break open the door of any apartment appropriated
for women until he has given three hours’ notice of his intention and has given such women an
opportunity to remove themselves.
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