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2008 (11) TMI 166 - PUNJAB & HARYANA HIGH COURTProcedure of Search - No doubt, procedure for search is the one provided in the Code of Criminal Procedure; but the provisions of Section 12 cannot be held to exclude the subject of search which is not foreign to machinery for levy of duty. There cannot be water-tight separation of subject matter dealt with in different statutory provisions and the Statute has to be read as a whole. The provision of Section 12 have to be liberally construed, as may be necessary to give effect to the objects of the Statute, We are, accordingly, unable to hold that notification dated 4-5-1963 is beyond the to scope of Section 12
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