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Power to record statement.

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..... or in control of the information or documents referred to in sub clauses (i), (iii) or (iv) of sub-section (8) of section 11C of the Act: Provided that on the refusal to take oath by such persons, the statement maybe recorded, on recording such refusal in the statement duly singed by the authorised officer. Provided further that no police officer requisitioned shall be permitted at the time of re .....

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