Judgement

BHAGWATI, J.: This petition under Art. 32 of the Constitution also raises the question about the constitutionality of S. 5(1) of the Taxation on Income Investigation Commission Act, 1947 (XXX of 1947).

2. The facts which lead to the filing of this petition may be shortly stated.

3. Sir M. Ct. Muthiah Chettiar who carried on a flourishing banking business in India and foreign countries died in or about 1929 leaving behind him two sons M. Ct. M. Chidambaram Chettiar (since deceased) and M. Ct. M. Muthiah Chettiar, petitioner 3 and his widow Devanai Achi. M. Ct. M. Chidambaram Chettiar continued the ancentral banking business and also started several commercial enterprises.

He died by an accident while travelling in a plane in the year 1954 leaving behind him his two sons, the petitioners 1 & 2, Devanai Achi had predeceased him. The petitioners 1 & 2 are the legal representatives of the deceased M. Ct. M. Chidambaram Chettiar and also the representatives of their grandmother Devanai Achi.

4. The Central Government in exercise of its powers under S. 5(1) of Act XXX of 1947, referred to the Income-Tax Investigation Commission R. C. Nos. 516, 517 and 518 relating to M. Ct. M. Chidam