JUDGMENT

RAY. C. J.— This appeal is by special leave from the order dated 6th May, 1975 of the High Court of Punjab and Hariyana dismissing in limine the writ petition of the appellant.

2. The appellant filed a writ petition in the High Court challenging the order dated 4th January, 1975 of the Additional Sessions Judge, Jullundur who allowed the revision petition of the respondent Romesh Chander and dismissed the petition of the appellant.

3. The facts leading to the order are these: On 6th August, 1971 the respondent Romesh Chander was travelling in a car. His car was intercepted by the police. A sum of Rs. 1,61,411/- was found in a bag in his hands. The respondent Romesh Chander was taken to the police station. A criminal case was registered against him under Sections 411, 413 and 414 of the Indian Penal Code and under Sections 4, 5, 6 and 8 of the Foreign Exchange Act, 1947. The Commissioner of Income-tax issued a warrant of authorisation empowering certain officers under Section 132 of the Income-tax Act to conduct a search and seizure. Pursuant to that authorisation the authorised officer seized the sum, of Rs. 1,61,411/- and certain books and documents. The business premises o