Power to search and seize books of account or other documents.

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..... s of account or other documents. 22A. (1) Any presidency magistrate or a magistrate of the first class may, by warrant, authorise any police officer not below the rank of sub-inspector to enter upon .....

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..... al Procedure, 1898 (5 of 1898)[2], shall, so far as may be, apply to any search or seizure made under sub-section (1) as they apply to any search or seizure made under the authority of a warrant issue .....

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