Section 14 in Orissa Motor Spirit (Taxation on Sales) Act, 1946
14. Issue of warrants.
(1)The Collector or any officer specially empowered by the Provincial Government by notification in this behalf or any Magistrate may issue a warrant-(a)for the arrest of any retail dealer who he has reason to believe has committed an offence under this Act; or(b)for the search whether by day or by night of any building, vessel, vehicle or place in which he has reason to believe that any motor spirit is sold or is kept for sale by a retail dealer and in respect of which he has a reasonable suspicion that an offence under this Act has been committed.(2)All warrants issued under this section shall be executed in accordance with the provisions of the Code of Criminal Procedure, 1898, (V of 1898). by a police officer or, if the officer issuing the warrant so directs, by any other person.
