Section 33
Magistrate may issue search warrant
of State Sales Tax Ordinance, 1998
—
Whenever it appears to any Magistrate, upon written information upon oath 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, or on board any vessel or any aircraft, there are concealed or deposited any taxable goods, books, documents or thing which may afford evidence of an offence against this Ordinance, such Magistrate may issue a warrant empowering any authorized officer named therein, at any time, and with or without assistance—
(a)
to enter such dwelling-house, shop or other building, place, vessel or aircraft and there to search for and seize any such taxable goods, books, documents or things;
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(b)
to arrest any person or persons being in such dwelling-house, shop or other building, place, vessel or aircraft in whose possession such taxable goods are found or who may reasonably be suspected as having concealed or deposited such taxable goods.
(2)
The officer authorized in accordance with subsection (1)
may if it is necessary so to do—
(a)
break open any outer or inner door of such dwelling-house, shop or other building, place, vessel or aircraft and enter every part thereof, if necessary forcibly;
(b)
remove by force any obstruction to such entry to search or to seize as he is empowered to effect;
(c)
detain every person found in such dwelling-house, shop or other building, place, vessel or aircraft until the search has been completed.