482 Acts 2017 (6) Any person who, without reasonable excuse, fails or refuses to comply with an enforcement notice shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50, 000 rupees and to imprisonment for a term not exceeding 2 years. 10. Power to seek assistance (1) For the purpose of gathering information or for the proper conduct of any investigation under this Act, the Commissioner may seek the assistance of such person or authority as he thinks fit and that person or authority may do such things as are reasonably necessary to assist the Commissioner in the discharge of his functions. (2) Any person assisting the Commissioner pursuant to subsection (1) shall, for the purpose of section 49, be considered to be an authorised officer. Sub-Part C – Powers of Authorised Officers 11. Power of entry and search (1) Subject to this section, an authorised officer may enter and search any premises for the purpose of discharging any function or exercising any power under this Act. (2) No authorised officer shall enter or search any premises unless he shows to the owner or occupier a warrant issued by a Magistrate for the purpose referred to in subsection (1). (3) A Magistrate may, on being satisfied on an information upon oath that entry and search into any premises are necessary to enable the authorised officer to discharge any of his functions or exercise any of his powers under this Act, issue a warrant authorising the authorised officer to enter and search the premises. (4) A warrant issued under subsection (3) shall be valid for the period stated in the warrant and may be subject to such condition as the Magistrate may specify.