(4)[ for the purpose of sub-section (2) and (3) the Commissioner may-(i)enter and search any building or place where he has reason to suspect that books of accounts and other documents or the sale-proceeds are kept ;(ii)break-open the lock of any door, box locker, safe, almirah, or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available :(iii)place marks of identification on any books of accounts or other documents or make or cause to be made extracts or copies therefrom ;(iv)make a note or any inventory of any such money or goods found as a result of such search ;(v)seal the premises including the office shop, godown, box, locker, safe, almirah or other receptacle if the owner or the person in occupation or incharge of such office, shop, godown, box, locker, safe, almirah or other receptacle leaves the place or is not available or fails or refuses to open it when called upon to do so :]Provided that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched by the Commissioner except on the authority of a search warrant issued by a judicial magistrate.
