Section 15 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
15. Power of entry, search, seizure, arrest and detention.
- The Collector or any officer specially empowered by the Provincial Government by notification in this behalf may-(a)enter and search, at any time, by day or by night, any building, vessel, vehicle or place in which he has reason to believe that any motor spirit liable to confiscation under this Act is kept or concealed ;(b)seize any motor spirit or any other article which he has reason to believe is liable to confiscation under this Act; and(c)detain and arrest without warrant any person whom he has reason to believe to be guilty of any offence under this Act.
