Section 15 in The Punjab Motor Spirit (Taxation of Sales) Act, 1939
15. Power of investigation.
(1)Every officer of the [Excise and Taxation Department] [Substituted by Punjab Act 13 of 1953, Section 4, for 'Excise or Revenue'.] not below such rank as may be prescribed shall within the area for which he is appointed, have power to investigate all offences punishable under this Act.(2)Every such officer shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1898, upon an officer in charge of a police station for the investigation of a cognizable offence.(3)Every such officer may enter at any reasonable time the premises of any [-] [See Punjab Act 10 of 1974.]dealer and with or without notice examine and take copies of extracts from any account books or registers for the purpose of testing the accuracy of any prescribed returns or of informing himself as to any particulars regarding which information is required for the purposes of this Act or of any rules thereunder.(4)Every such officer may detain and arrest any person whom he has reason to believe to be guilty of any offence punishable under this Act.
