Section 34

Whenever it appears to the Comptroller or an authorized officer or a police officer not below the rank of Inspector that there is reasonable cause to believe that in any dwelling-house, shop or other building, place, vessel or aircraft there are concealed or deposited any taxable goods, books, documents or things which may afford evidence of an offence against this Ordinance, and if he has reasonable grounds for believing that by reasons of the delay in obtaining a search warrant such taxable goods, books, documents or things are likely to be removed, he may exercise in, upon and in respect of such dwelling-house, shop or other building, place, vessel or aircraft, all the powers mentioned in section 33 in the same manner as if he were empowered so to do by a warrant issued under that section.