What is the meaning of Reason to Believe in context to search & seizure provisions?

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..... eizure In the case of N Nagendra Rao & Co [1994 (9) TMI 316 - SUPREME COURT], it was held that the expression "reason to believe" has been interpreted by this court to mean that even though .....

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..... me-tax Officer. The reason must be held in good faith. It cannot be merely a pretence. It is open to the court to examine whether the reasons for the formation of the belief have a rational connection .....

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