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Court Upholds Validity of Search Authorization u/s 132 and Notice Issuance u/s 158BD.
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....Validity of authorization of issue u/s 132 – Notice issued u/s 158BD – at the time of search of the premises, the petitioner infact signed the panchnama, claiming to be the heir of deceased person - subsequent also no protest was made - it cannot be said that search warrant was null and void - HC....
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