Section 11(1)(b) in Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)
(b)for the search, whether by day or by night, of any building, vessel, vehicle or place in which he has reason to believe that any [motor spirit or diesel oil] [Substituted by Act XXIV of 1962.] is sold or is kept for sale.