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2005 (5) TMI 40 - SIKKIM HIGH COURTIssuance of warrant of authorization under section 132 for conducting search and seizure in the premises of the petitioners and the consequent issuance of impugned notice u/s 158BC directing the petitioners to file returns, etc., by treating the search and seizure operations as valid - petitioners prayed that such warrant of authorisation and the impugned notices be quashed as the same is unconstitutional, illegal and void ab initio and, consequently, the petitioners have also prayed that the documents/valuables, etc., recovered from them during the impugned illegal search and seizure operations carried out by the respondents be returned to them – Held that impugned warrants of authorization are illegal, unconstitutional and void ab initio. - held that the search and seizure operations are unconstitutional, illegal and void ab initio. I further direct the respondents/authority concerned to return to the petitioners the articles, cash, jewellery, books of account, FDRs, etc., seized during the impugned search and seizure operations
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