Section 220(4) in Kolkata Municipal Corporation Act, 1980
(4)[ An Officer or other employee of the Corporation charged with the execution of a warrant, if he has reasons to believe that a building contains property liable to be distrained, may exercise the power of entry into the building in accordance with the provisions of section 546.] [Inserted by section 25(c), ibid, w.e.f. 15.5.1984.]