Section 281(c) in Rules under the United Provinces Excise Act, 1910
(c)Search-warrant in Form D-18 should be obtained in all cases as provided for in Section 52 of the Excise Act. In case where a search warrant can be obtained without affording the offender an opportunity to escape or of concealing evidence of the offence, search may be made without warrant, but the grounds of belief should be recorded in the form of a memorandum before entering tire place to be searched.
