Section 5
of Excise Act
Section 5
(1)
Every excise officer, other than senior officer of excise, when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting such document establishing his identity as the Controller or, in the case of a police officer, the Commissioner of Police, may direct to be carried by such officer.
(2)
It shall not be an offence for any person to refuse to comply with any request, demand or order made by any excise officer acting or purporting to act under this Act if such officer being an officer other than a senior officer of excise is not in uniform and refuses to declare his office and produce his identification document on demand being made by such person.