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1972 (3) TMI 11 - CALCUTTA HIGH COURTWhether any proceedings need to be pending to issue summons – held that no proceedings need be pending for issuing summons under section 132 – in view of Explanation 2 to section 132, such summons may be issued in connection with any proceedings which may be commenced – further it is held that Act or the Rules do not require that documents to be seized should be specified in the warrant of authorisation
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