Supreme Court · 1985 INSC 106 · Decided 26 April 1985
DR. Partap Singh and ANR. v. Director of Enforcement, Foreign Exchange Regulation Act and ORS.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 106 · [1985] 3 S.C.R. 969
- Case number
- CIVIL APPEAL No. 1138/1981
- Decided
- 26 April 1985
- Bench
- D.A. DESAI, V. BALAKRISHNA ERADI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 132
Headnote
969. , .,, Foreign Exchange Regulation Act 1973, section 37 and Code of Cri­ minal Procedure, sectlon 165-Seareh warrant-Issuance of-Officer whether obliged to record. in writing the grounds for his belief before is.ru1nce-'Rea~on to belleve9-What is-Whether groundS inducing 'reasonable beUef, judicial scruti11y. •. Foreign Exchange Regulation Act, section 37, 38 aud 41::.._Sear'lh and Seizure-I/legality of-Whether would render seizure pursuant to illegal search invalid-Evidence collected during illegal search.:.....court to be cautiOus in assessmenl. A . n c D Income Tax Act
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