https://www.taxtmi.com/caselaws?id=236495 Section 54 of the United Provinces Excise Act, 1910 incorporates the Criminal Procedure Code search procedure only so far as may be, so the presence of two independent and respectable witnesses is not an absolute requirement in every case. Where a night search was conducted after a bona fide attempt to secure suitable local witnesses, the absence of two such witnesses did not by itself invalidate the search, especially when the seizure of incriminating material was not disputed. The appellate authority erred in treating that procedural objection as fatal, and the cancellation of the liquor licence was restored. en-us Tue, 27 Aug 2013 00:00:00 +0530 Thu, 29 Aug 2013 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236495 Section 54 of the United Provinces Excise Act, 1910 incorporates the Criminal Procedure Code search procedure only so far as may be, so the presence of two independent and respectable witnesses is not an absolute requirement in every case. Where a night search was conducted after a bona fide attempt to secure suitable local witnesses, the absence of two such witnesses did not by itself invalidate the search, especially when the seizure of incriminating material was not disputed. The appellate authority erred in treating that procedural objection as fatal, and the cancellation of the liquor licence was restored. Case-Laws VAT and Sales Tax Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236495