Section 47(2) in The Bengal Public Demands Recovery Act, 1913
(2)No outer door of a dwelling house shall be broken open unless dwelling-house or a portion thereof is in the occupancy of the certificate debtor and he or any other occupant of the house refuses or in any way prevents access thereto; but when the person executing any such warrant or other process has duly gained access to any dwelling house, he may break open the door of any room and enter, if he has reason to believe that entering into the room is necessary in order to enable him to execute the process.
