Search of places and buildings
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....he authorised officer executing the warrant of authority, to enter such building or place and search therein and in order to effect an entrance into such building or place, to break open any outer or inner door or window of any building or place, whether that of the person to be searched or of any other person, if after notification of his authority and purpose and demand of admittance duly made, ....
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....h person fails to comply with any such requirement, may cause any action to be taken including the breaking open of such box, locker, safe, almirah or other receptacle which the Authorised Officer may deem necessary for carrying out all or any of the purposes specified under the warrant of authority. (3) The authorised officer may require any person who is the owner, or has the immediate posses....
TaxTMI