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2001 (2) TMI 99 - MADHYA PRADESH HIGH COURTExtract: .......no application while dealing with the cases of seized assets under section 132 because the same is specifically governed by section 132B(4)(a) and (b) of the Act. Accordingly, and in view of the aforesaid discussion, I find no merit in the writ. It is dismissed. No costs. Security amount if deposited, be refunded to the petitioner as per the rules.
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