Bench: The Hon'Ble Mr. Justice Ravi Malimath
274 CTR 122 (KARNATAKA) has laid down the law with regard to the same. We have considered the said judgment. At para-10 of the said Order, it is narrated as follows: “Para 10 - ….. The condition precedent for application of Section 153A is there should be a search under Section 132. Initiation of proceedings under Section 153A is not dependent