s 13 Powers of entry and investigation
(1) The Collector or any police officer in uniform not below the rank of Inspector or any senior officer of customs within the meaning of the Customs Act 1967 [Act 235], or any person authorized by the Collector in writing in that behalf may without warrant enter any place of entertainment while the entertainment is proceeding and any place ordinarily used as a place of entertainment at all reasonable times, with a view to ascertaining whether the provisions of this Act are being complied with and may make such investigation and inspection of the said place and call upon any person to produce such books, accounts, tickets or other documents or things and to furnish any information as the officer may consider necessary for the said purpose: Provided that any person not in uniform purporting to exercise any powers under this section shall on demand produce his written authority to exercise those powers to any person lawfully demanding the same. (2) Any person who obstructs the Collector or any officer or authorized person lawfully exercising any powers conferred on him by or under subsection (1) in entering or inspecting any place or delays to produce any books, accounts or other documents or things which he has been called upon by the Collector or the said officer or authorized person to produce and which are or ought to be in the ordinary course of business in his power to produce or who refuses to furnish any information which he may be required to furnish by any regulation or which may reasonably be required by the Collector or the said officer or authorized person or who being required to furnish information by the Collector or the said officer or authorized person furnishes false or misleading information shall be guilty of an offence under this Act.