Entry and search of place of business or any other place

(1) For the purpose of section 62 or section 63, the officer authorised in this behalf may enter and search any place of business of any dealer, person, transporter or owner lessee of a warehouse where he has reason to believe that such dealer, person, transporter, owner or lessee of a warehouse keeps or is, for the time being, keeping any accounts, registers, documents or records of his business or any stock of goods for sale in such place. (2) The officer authorised in this behalf while entering or searching any place of business of a dealer, person, transporter, owner or lessee of a warehouse or any other place, break open any door or window of a house, room or warehouse, or any almirah, safe, box or receptacle in which such officer has reason to believe that such dealer, person, transporter, owner or lessee of warehouse keeps or is, for the time being, keeping any accounts, registers, documents or records of his business or any stock of goods for sale.