Section 43: Power to enter and inspect place of manufacture and sale

The Excise Commissioner or any Excise Officer not below such rank as the ¹[State Government] may prescribe may-

(a) enter and inspect at any time by day or by night any place in which any licenced manufacturer carries on the manufacture of or stores any excisable article;

(b) enter and inspect at any time within the hours during which sale is permitted, and at any other time during which the same may be open, any place in which any excisable article is kept for sale by any person holding a licence under this Act;

(c) examine any book, account or registers or examine, test, measure or weigh any materials, stills, utensils implements apparatus or excisable article found in such place; and

(d) seize any measures, weights, or testing instruments which he has reason to believe to be false.