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Authorisation and assessment in case of search or requisition.

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....h or requisition. (1) Irrespective of anything contained in this Act,- (a) it shall not be necessary to issue an authorisation under section 247 or make a requisition under section 248 separately i....

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....ng of such persons. (2) Irrespective of an authorisation issued under section 247 or a requisition made under section 248 mentioning therein the name of more than one person, the assessment or reasse....

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Authorisation and assessment in case of search or requisition.