/usr/share/lintian/overrides/sane-utils is in sane-utils 1.0.24-8+deb8u2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# User enabled. See sane-utils.README.Debian
#
postrm-contains-additional-updaterc.d-calls
#
# False positives. See Debian bug #
#
systemd-no-service-for-init-script
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