Section IV. A forcible entry under the last preceding Section shall only be made in accordance with the rules an

IV. A forcible entry under the last preceding Section shall only be made in accordance with the rules and precautions prescribed by Regulation XX of 1817, and by Section X, Regulation V of 1800 (for the Benares Province), and Section XIX, Regulation XXVIII of 1803 (for the Ceded and Conquered Provinces), for breaking into a house for execution of process of distraint. Provided, however, that the responsibility for the act, and the determination whether to force an entry or not, shall rest with the Officer of Customs or Land Revenue only.