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    <title>1934 (2) TMI 23 - CALCUTTA HIGH COURT</title>
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    <description>The court held that Excise Officers, when exercising powers of investigation akin to those of police officers, should be considered police officers under Section 25 of the Evidence Act. Confessions made to such officers during their investigation are deemed inadmissible in evidence to prevent coerced confessions and maintain consistency in the law&#039;s application across different officers with similar powers. The decision aligns with legislative intent and ensures the protection of individuals&#039; rights during the investigative process.</description>
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    <pubDate>Wed, 21 Feb 1934 00:00:00 +0530</pubDate>
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      <title>1934 (2) TMI 23 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=299177</link>
      <description>The court held that Excise Officers, when exercising powers of investigation akin to those of police officers, should be considered police officers under Section 25 of the Evidence Act. Confessions made to such officers during their investigation are deemed inadmissible in evidence to prevent coerced confessions and maintain consistency in the law&#039;s application across different officers with similar powers. The decision aligns with legislative intent and ensures the protection of individuals&#039; rights during the investigative process.</description>
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      <pubDate>Wed, 21 Feb 1934 00:00:00 +0530</pubDate>
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