https://www.taxtmi.com/caselaws?id=471986 Section 50 of the Narcotic Drugs and Psychotropic Substances Act requires a person proposed for search to be informed of the option to be taken, without unnecessary delay, to the nearest Gazetted Officer of the specified departments or nearest Magistrate. The safeguard aims to secure an independent third-party search. "Nearest" concerns convenience and prevention of delay rather than compulsory wording in the notice. A notice offering search before any Gazetted Officer or Magistrate may satisfy the requirement where it does not propose an authorised raiding-team member and the person is properly apprised of the option. en-us Mon, 02 Dec 2024 00:00:00 +0530 Fri, 25 Sep 2026 20:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471986 Section 50 of the Narcotic Drugs and Psychotropic Substances Act requires a person proposed for search to be informed of the option to be taken, without unnecessary delay, to the nearest Gazetted Officer of the specified departments or nearest Magistrate. The safeguard aims to secure an independent third-party search. "Nearest" concerns convenience and prevention of delay rather than compulsory wording in the notice. A notice offering search before any Gazetted Officer or Magistrate may satisfy the requirement where it does not propose an authorised raiding-team member and the person is properly apprised of the option. Case-Laws Indian Laws Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471986