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    <title>Supreme Court: Arrests under Finance Act Section 91 require compliance with Section 73A(3) and (4) procedures.</title>
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    <description>Jurisdiction - Whether the power of arrest under Section 91 of the Finance Act, 1994 can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act? - Held No - (SC)</description>
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