(1)    Notwithstanding the provisions of Section 40, where any officer of Sales Tax not below the rank of an Assistant Collector of Sales Tax has reasons to believe that any goods liable to confiscation or any documents or things which, in his opinion, may be useful for, or relevant to, any proceeding under this act are concealed or kept in any place and that there is a danger that they be removed before a search can be effected under Section 40, he may, after preparing a statement in writing of the grounds of his belief for which search is to be made, search or cause search to be made for such goods, documents or things in that place.

(2)    Any officer or person who makes a search or causes a search to be made under sub-section (1) shall leave a signed copy of the statement referred to in that Section in or about the place searched and shall, at the time the search is made or as soon as is practicable thereafter, deliver a signed copy of such statement to the occupier of the place at his last known address.

(3)    No suit, prosecution or other legal proceedings shall be instituted, except with the previous sanction in writing of the Federal Government against any person in respect of anything done or purporting to be done in respect of exercise of any powers conferred by sub-section (1) or sub-section (2).