P.Vishwanatha Shetty, J.

1. THE petitioner in this petition is an assessee under the provisions of the Income-tax Act.

2. IN this petition, he has prayed for a declaration that searches of the business premises of the petitioner and the residential premises of their partners conducted by the second respondent on September 25, 1997, are illegal and void in law.

Sri S. P. Bhat, learned counsel appearing for the petitioner, strenuously submitted that the provisions of sections 62 to 68, Finance Act, 1997, provide for voluntary disclosure of income by any person; and if a search and seizure of the premises of a person/assessee is conducted, the said person/assessee is not entitled for the benefit of the Voluntary Disclosure of Income Scheme (hereinafter referred to as "the Scheme"), and, therefore, he would submit that till the expiry of the period fixed in the scheme, i.e., December 31, 1997, it must be held by implication that the power conferred on the authorities to search the business premises or residential premises of a person/assessee as provided under section 132 of the Act is kept in abeyance or deemed to have been suspended. In other words, it is his submission that t