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69. Power to enter and inspect, and power to test and seize measures, etc.

(a) the Excise Commissioner, or
(b) a Collector, or
(c) any Excise Officer not below such rank as the State Government may, by notification, prescribe, may subject to any restrictions prescribed by the State Government by rule made under Section 89,-
(i) enter and inspect at any time by day or night, any place in which any licensed manufacturer carries on the manufacture of or stores any intoxicant; and
(ii) enter and inspect, at any time during which the same may be open, any place in which any intoxicant is kept for sale by any licensed person; and
(iii) examine the accounts and registers maintained in any such place as aforesaid; and
(iv) examine, test, measure or weigh any materials, stills, utensils, implements, apparatus or intoxicant found in any such place as aforesaid; and
(v) examine or test and seize any measures, weights or testing instruments, found in any such place as aforesaid, which he has reason to believe to be false.