Whenever it appears to the senior officer of sales tax that there is reasonable cause to believe that in any dwelling house, shop or other building, place, vessel or aircraft there are concealed or deposited any goods, books, documents or things which may afford evidence of an offence against this Act, and if he has reasonable grounds for believing that by reason of the delay in obtaining a search warrant such goods, books, documents, or things are likely to be removed, he may exercise in, upon and in respect of such dwelling house, or shop or other building, place, vessel or aircraft all the powers mentioned in section 37 in the same manner as if he were empowered so to do by a warrant issued under that section.