(4)If ingress into such building or place cannot be so obtained, it shall be lawful for the Inspecting Assistant Commissioner or the Wealth-tax Officer executing the authority, with such assistance as he may deem necessary, to enter such building or place and search therein and in order to effect an entrance into such building or place, to break open any outer or inner door or window of any building, or place, whether that of the person to he searched or of any other person, if after notification of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance:Provided that, if any such building or place is an apartment in actual occupancy of a woman, who according to custom does not appear in public the Inspecting Assistant Commissioner or the Wealth-tax Officer, as the case may be, shall, before entering such apartment, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing and may then break open the apartment and enter it.
