( 1 ) THE petitioner M/s. Bafna represeated by its partner, has challenged in this writ petition the order dt. 6-3-1973 passed by the Incometax officer (Assessment 4) Circle II Bangalore under Sec. 132 (5) of the income Tax Act 1961 (hereinafter referred to as the Act by which a sum of Rs. 1 "lakh belonging to the petitioner has been retained.

( 2 ) ON the 6th of Decr. 1973 one Mahendra Kumar was carrying cash of Rs. One lakh when he was apprehended by the Central Excise Authorities at Salem near Valaypatty and the cash of Rs. 1 lakh found on the person of Mahendra Kumar was seized. On the 8th of Decr. 1972, the commr. of Income-tax for Mysore at Bangalore issued a warrant of authorisation under Sec. 132 (1) of the Act and Rule 112 (1) of the Income-tax rules, 1962 (hereinafter referred to as the Rules) to V. Kalyan Sundaram, i Income-tax Officer, Circle II Salem 4 to search and seize the money of m. s. Bafna Textiles, C. S. Street. Bangalore which represents, the income which has not been disclosed for the purpose of Income-tax Act and which he has reason to suspect is to be found at the Office of the Assistant Collector of Central Excise, Salem. In response to the aforesaid warra

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