(1) The Commissioner or any Excise Officer not below such rank as may be prescribed, may,—
(a) enter and inspect at any time by day or by night any place in which any licensed manufacturer carries on the manufacture of or stores any 93[excisable article]:
Provided that no Excise Officer other than the Commissioner shall so enter or search any residential premises unless he is accompanied by the Sarpanch, or the Panch or any other respectable person of the locality.
(b) enter and inspect at any time within the hours during which sale is permitted and at any other time during which the same may be open, any place in which any 94[excisable article or foreign liquor] is kept for sale by any person holding a licence under this Act;
(c) examine any book, account, or register or examine, test, measure or weigh any materials, stills, utensils, implements, apparatus, 95[excisable article or foreign liquor] found in any such place as is referred to in clauses (a) and (b) above; and
(d) seize any measures, weights or testing instruments which he has reason to believe to be false.
96[(2) Any Police Officer, not below such rank as may be prescribed, may also exercise the powers conferred on the Commissioner or an Excise Officer under subsection (1) in respect of intoxicating drug or opium.]