Issue of Warrants

(1) The Commissioner may issue a warrant- (a) for the arrest of any person whom he has reason to believe or have committed an offence punishable under this Act; or (b) for the search, whether by day or by night, of any building, vehicles or place in which he has reason to believe that any taxable goods is sold or kept for sale or consumption. (2) All warrants issued under this section shall be executed in accordance with the provisions of the Code of Criminal Procedure, 1898 (V of 1898), by a Police Officer, or if the Commissioner deems fit, by any other person.