Section 31. Arrest of person refusing to give name or giving false name.

Any person who may be accused or reasonably suspected of committing an offence under this Act, and who on demand of 2[Excise and Taxation Officer] or of any other person duly empowered, refuses to give his name or residence, or who gives a name or residence which such officer or person has reason to believe to be false, may be arrested by such officer or person in order that his name and residence may be ascertained.