Section 26. Magistrate or Deputy Commissioner may issue a search warrant on application.

If any Magistrate or 1[Deputy Commissioner] upon information given by an officer of the 1[Excise Department] or by a Police Officer or other person, and after such inquiry as he thinks necessary, has reason to believe that an offence under this Act has been committed and that the issue of a warrant is necessary to assist in its detection, he may issue a warrant for the search for any liquor, or intoxicating drug, materials, still, utensil, implement or apparatus in respect of which the alleged offence has been committed.