आबकारी अधिनियम (Abkari Act) की किस धारा के तहत एक आबकारी अधिकारी को बिना वारंट के किसी घर या परिसर की तलाशी लेने का अधिकार है?

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?