The High Court upheld the validity of the search action u/s 132 carried out at the residential and...

The High Court upheld the validity of the search action u/s 132 carried out at the residential and office premises of the petitioner, an advocate. The court found the satisfaction recorded by the respondent authority for initiating the search proceedings justified and did not require interference. Regarding the seized materials in physical and digital form, the court held that the respondent authorities can consider documents found incriminating under Illustrations (b) and (c) of Section 126 of the Evidence Act. However, documents covered by Illustration (a), relating to the petitioner's clients before their employment, cannot be utilized or acted upon. The court directed the respondent authorities to exercise judicious discretion in determ..... .....

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