Section 14. Power to enter, search and seize

(1) A police officer not below the rank of Sub-Inspector or an Excise Officer of or above the rank of Sub-Inspector (Excise) may- (a) enter and search at any time any premises in which he has reason to believe that any molasses in respect of which an offence punishable under this Act has been or is about to be committed is kept or concealed; (b) seize such molasses or any box, packet, receptacle, package or coverage containing such molasses and any books, accounts, documents or statements relating to transactions in such molasses; and 24[(bb) seize every animal cart, vessel container or other conveyance used in carrying such receptacle or package.] (c) detain, search and arrest any person whom he has reason to believe to be guilty of any offence punishable under this Act. (2) All searches made under this section shall be in accordance with the provisions of the Code of Criminal Procedure, 1898. (3) A Police Officer not below the rank of Sub-Inspector or an Excise Officer of or above the rank of Excise Inspector may investigate any offence punishable under this Act and committed within the limits of the area in which such officer exercises jurisdiction. (4) Any such officer may exercise the same powers in respect of such investigation as an officer-in-charge of a police station may exercise in relation to a cognizable offence under the provisions of Chapter XIV of the Code of Criminal Procedure, 1898.