Section 139: Forcible entry for purpose of executing warrant

It shall be lawful for an officer of the Board to whom a warrant issued under section 138 is addressed to break open, at any time between sun-rise and sun-set, any outer or inner door or window of a building in order to make the distress directed in the warrant, in the following circumstances and not otherwise - (a) if the warrant contains a special order authorising him in this behalf; (b) if he has reasonable grounds for believing that the building contains property which is liable to seizure under that warrant; and (c) if, after notifying his authority and purpose and duly demanding admittance, he cannot otherwise obtain admittance: Provided in each case that such officer shall not enter or break open the door of an apartment appropriated for women until he has given to any women therein an opportunity to withdraw.