Section 104

to search the premises and to break open and search any cupboard, drawer, chest, trunk, box, package or other receptacle, whether a fixture or not, in the premises; and

to take possession of, or secure against interference, any books that appear to be books the production of which was so required.

Whenever it appears to the Commissioner that there are reasonable grounds for suspecting that in any premises there are books, the production of which has been required by virtue of section 101 or 102 and which have not been produced in compliance with that requirement and that a delay in obtaining a search warrant under subsection (1) may cause evidence of the contravention to disappear or to be tampered with, the Commissioner may exercise in, upon or in respect of the premises, all the powers mentioned in the subsection in as full and ample a manner as if he were authorized to do so by warrant issued under that subsection.

A list of all things seized in the course of a search made under this Part and of the places in which they are respectively found shall be prepared by the Commissioner or other officer making the search and signed by him.

The powers conferred under subsection (1) are in addition to, and not in derogation of, any other powers conferred by law.

In this section "premises" includes any structure building, aircraft, vehicle, vessel or place.