Section 5. Power of inspection and seizure of material object containing published advertisements

5. (1) Subject to the provisions of any rules made in this behalf, any Excise Officer not below the rank of Excise Inspector may (a) enter and search at all reasonable times with such assistance, if any, as he considers necessary, any place in which he has reason to believe that an offence punishable under this Act has been or is being committed ; (b) seize and detain any article used for purposes of an advertisement which he has reason to believe contravenes any of the provisions of this Act ; (c) examine any record, register, document or any other material object found in any place mentioned in clause (a) and seize the same if he has reason to believe that it may furnish evidence of the commission of an offence punishable under this Act. (2) Where any officer seizes any property under sub-section (1) such seizure shall be reported to a magistrate forthwith, and the provisions of Chapter XXXIV of the Code of Criminal Procedure, 1973, shall apply to the custody and disposal thereof as they apply to property referred to therein.