(1) Whenever it appears to any Magistrate, upon written information upon oath and after any inquiry which he may think necessary, that there is reasonable cause to believe that in any dwelling house, shop, or other building or place, or on board any vessel or any aircraft, there are concealed or deposited any goods, books, documents or thing which may afford evidence of an offence against this Act, such Magistrate may issue a warrant authorizing any officer of sales tax named therein, at any time, and with or without assistance-

(a) to enter such dwelling house, shop or other building or place, vessel, or aircraft and there to search for and seize any such goods, books, documents or things;

(b) to arrest any person or persons being in such dwelling house, shop or other building, place, vessel or aircraft in whose possession such goods are found or who may reasonably be suspected as having concealed or deposited such goods.

(a) break open any outer or inner door of such dwelling house, shop or building, place, vessel or aircraft and enter every part thereof, if necessary forcibly;

(b) remove by force any obstruction to such entry to search or to seize as he is empowered to effect;

(c) detain every person found in such dwelling house, shop or building, place, vessel or aircraft until the search has been completed.