Section 66
Magistrate may issue search warrant
(a)
to enter the place, premises or conveyance and to search for and seize the goods, documents, articles or things; and
(b)
to arrest any person being in the place, premises or conveyance in whose possession the goods, documents, articles or things are found or who may reasonably be suspected as having concealed or deposited such goods, documents, articles or things.
(2)
The senior officer of sales tax authorized under subsection (1)
may, if it is necessary so to do—
(a)
break open any outer or inner door of the place, premises or conveyance and enter every part thereof, if necessary forcibly;
(b)
remove by force any obstruction to the entry to search or to seize as he is empowered to effect; and
(c)
detain every person found in the place, premises or conveyance until the search has been completed.