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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Search and seizure authorisation expanded to include additional and joint officers, subject to Board empowerment and retrospective effect.</h1> Amendments to section 132 expand the class of officers authorised to issue search and seizure warrants to include Additional Director, Additional Commissioner, Joint Director and Joint Commissioner, treat those inclusions as having retrospective effect, and add a proviso that such officers shall not issue authorisations on or after a specified date unless empowered by the Board.

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