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State of Odisha - Section

Section 25 in The Orissa Luxury Tax Rules, 1995

25. Search and seizure.

(1)All searches and seizures under Section 12 or Section or Section 13 shall, as far as possible be made in accordance with the provisions of the Code of Criminal Procedure, 1973 ((2) of 1974).
(2)An officer exercising power under Section 12 or Section 13 may take the assistance of any Police Officer of the State Government.