Under which section of the Abkari Act (applicable in states like Kerala) does an excise officer have the power to search a house or premises without a warrant?

Given below are two statements, one labeled as Assertion (A) and the other as Reason (R): Assertion (A): The manufacture of intoxicants requires a valid license under State Excise Laws. Reason (R): Cultivation of hemp (Cannabis) is strictly regulated and controlled under state excise and drug control legislations. Select the correct answer using the codes given below:

Under the provisions of Section 60 of the Uttar Pradesh Excise Act, as revised by the 1970 Amendment, which of the following is explicitly categorized as a punishable offence when it involves handling an intoxicant without a valid permit?