JAGANNATHA SHETTY, J.

( 1 ) THESE two petitions under article 226 of the Constitution raise common questions of law and will be dealt with together. We shall give the facts in W. P. No. 3088 of 1970 in order to understand the questions that fall to be decided.

( 2 ) THE petitioner is an assessee under the Mysore Sales Tax Act, 1957 (hereinafter referred to as the Act ). His case was that on 27th December, 1969, the Commercial Tax Officer-II, Intelligence branch, who is the second respondent, along with his staff raided the business premises of the petitioner and took possession of some books of accounts and other documents by taking a signed statement from one of the partners of the petitioner-firm wherein it was made to appear that those books of accounts and other documents were voluntarily handed over to the second respondent for the purpose of verification and return. This was followed by a show cause notice dated 20th March, 1970, as per annexure B, from the second respondent, which is in these terms :-

SHOW cause NOTICE :

You are aware that your business premises was inspected by the undersigned on 27-12-1969 and a few katcha books and loose slips of paper were secured f

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