66. Power to enter and inspect, and power to test and seize measures, etc.
- Any the following officers, namely,-(a)the Excise Commissioner, or(b)a Collector, or(c)any Excise Officer not below such rank as the Chief Commissioner may by notification prescribe, may, subject to any restrictions prescribed by the Chief Commissioner by rule made under Section 85 -(i)enter and inspect, at any time by day or night, any place in which any licensed manufacturer carries on the manufacture of, or stores, any intoxicant; and(ii)enter and inspect, at any time during which the same may be open, any place in which any intoxicant is kept for sale by any licensed person; and(ii-a) examine the accounts and registers maintained in any such place as aforesaid; and(iii)examine, test, measure or weigh any materials, stills, utensils, implements, apparatus or intoxicant found in any such place as aforesaid; and(iv)examine or test and seize any measures, weights or testing instruments, found in any such place as aforesaid, which he has reason to believe to be false.
