JAGDISH PRASAD SARAOGI Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this application under Article 226 of the Constitution of India, the petitioners challenge the search and seizure effected in respect of the bank locker of the petitioners bearing No. 175 (Type-E) in Indraprastha Sahkari Bank Limited, Wazirpur Industrial Area, Delhi, and also the notices dated April 20, 1995, issued by the Income-tax Officer, Ward-II(2), Guwahati, purporting to draw up proceedings under Section 132(5) of the Income-tax Act, 1961 (for short, "the Act"), against the petitioners and pray for issuance of an appropriate writ or directions.

(2.) THE facts for the purpose of disposal of this writ petition are :

(3.) I have heard both sides.