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1989 (7) TMI 75 - RAJASTHAN HIGH COURTExtract: .......sessing Authority under section 132(7) of the Income-tax Act and the order under section 132(5) of the Income-tax Act has been made against him and steps have been taken by the authorities in accordance with law, the valuables, etc., cannot be ordered to be returned to the petitioner. The writ petition is hereby dismissed with no order as to costs.
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