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1959 (10) TMI 1 - SC - Income TaxWhether a person contravened the provisions of the Act or the Rules which is an offence ? Held that:- We think that the legislature, by stating in Section 18 of the Act that the searches under the Act and the Rules shall be carried out in accordance with the provisions of the Code relating to searches, clearly indicated that the appropriate provisions of the Code shall govern searches authorised under the Act and the Rules. We therefore hold that the provisions of Section 165 of the Code must be followed in the matter of searches under Rule 201 of the Rules The search made by the Deputy Superintendent in the present case in contravention of the provisions of Section 165 of the Code was illegal. Appeal dismissed.
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