Power for entry, inspection, search, seizure, detention and arrest without warrant

The Commissioner may- (a) inspect at all reasonable times all accounts and vouchers relating to stock, purchases, sales and deliveries of taxable goods kept by manufacturers, importers and dealers and the stock of taxable goods with them; (b) enter and search, at any time, by day or by night, any building, vehicle or place in which he has reason to believe that any taxable, goods liable to confiscation under this Act is kept or concealed; (c) seize any taxable goods or any other article which he has reason to believe is liable to confiscation under this Act; and (d) detain and arrest any person whom he has reason to believe to be guilty of any offence punishable under this Act.