(5) Where the Commissioner considers that any provision of the enforcement notice may not be complied with to ensure compliance with this Act, he may vary the notice and, where he does so, he shall give written notice to the person on whom the notice was served. (6) Any person who, without reasonable excuse, fails or refuses to comply with an enforcement notice shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50, 000 rupees and to imprisonment for a term not exceeding 2 years. 10. Power to seek assistance (1) proper For the purpose of gathering information or for the conduct of any investigation under this Act, the Commissioner may seek the assistance of such person or authority as he thinks fit and that person or authority may do such things as are reasonably necessary to assist the Commissioner in the discharge of his functions. (2) Any person assisting the Commissioner pursuant to subsection (1) shall, for the purpose of section 49, be considered to be an authorised officer. Sub-Part C – Powers of Authorised Officers 11. Power of entry and search (1) Subject to this section, an authorised officer may enter