22. Power for entry, inspection, search and seizure.-
The Commissioner may-
(a) inspect at all reasonable time all accounts and vouchers relating to the stock, purchases, sales and deliveries of taxable goods kept by manufacturers, and dealers and the stock of taxable goods with them;
(b) enter and search, at any time, by day or by night any building, vessel, vehicle or place in which he has reason to believe that any taxable goods liable to confiscation under this Act are kept or concealed;
(c) seize any taxable goods or any other article which he has reason to believe is liable to confiscation under this Act.