Judgment

ALAGIRISWAMI, J.:- This case is an off-shoot of a search and seizure in pursuance of the provisions of Sec. 132 of the Income-tax Act, 1961 dealt with in the decision of this Court in Pooran Mal v. Director of Inspection, (1974) 1 SCC 345. One of the cases there dealt with was Writ Petition No. 446 of 1971 filed by one Pooran Mal. The facts stated therein are set out below for the sake of brevity:

"The petitioner Pooran Mal is a partner in a number of firms - some of them doing business in Bombay and some in Delhi. His permanent residence is 12-A Kamla Nagar, Delhi. His business premises in Delhi are A-14/16 Jamuna Bhavan, Asaf Ali Road, New Delhi. It would appear that on an authorization issued by the Director of Inspection, his residence and business premises in Delhi were searched on October 15/16 1971. On the 15th his premises in Bombay were also searched and at that time it appears the petitioner was present in Bombay ........."

"The search in the business premises was made when a number of persons who usually worked there were present. Books of account, documents, some jewelry and a large amount of cash amounting to about Rs. 61,000 were seized.

On October 16 there was a