110. Issue of search warrant

( 1)

Whenever it appears to any magistrate, or any senior offi.cer of excise not below the rank of Assistant Controller, upon information, and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling house, shop or other building or place, there are concealed or deposited any prohibited or unexcisable goods or goods liable to forfeiture under this Order, or as to which any offence under this Order has been committed, or any book, record, document or other article relating to any such goods, such magistrate or the senior offi.cer of excise may issue a warrant authorising any offi.cer of excise named therein, by day or night and with or without assistance-

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(a}

to enter such dwelling house, shop or other building or place and there to search for and seize any goods reasonably suspected of being prohibited or unexcisable goods, or goods liable to forfeiture under this

Order, or as to which any offence under this Order is suspected to have been committed, and any book, record, document or other article which may reasonably be believed to contain information as to any offence under this Order;

to arrest any person being in such dwelling house, shop, building or place, in whose possession such goods may be found, or whom such officer may reasonably suspect to have concealed or deposited such goods;

to make copies of and take any reasonable steps to preserve any book, record, document or other article referred to in paragraph (a}.

Such officer may if it is necessary so to do -