Section 34 in The Orissa Motor Vehicles Taxation Act, 1975
34. Power to break open door, etc. - The officer may break open any inner or outer-door of any building and after any building in order to seize any movable property if he has reasonable grounds to believer that such building contains movable property liable to seizure under the warrant and he has notified his authority and intention of breaking open if admission is not given. He shall, however, give all reasonable opportunity to women to withdraw.
