R.S.Garg, J.

1. Pursuant to warrant of authorisation issued by the Director of Income-tax (Investigation), Patna, dated April 30, 2003, search and survey operations under sections 132(1) and 133A(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act")/ were carried out on May 8, 2003, at Patna, Delhi and Pune in the business and financial concerns of Sanjiv Kumar and others. While conducting the search and survey in the premises of the petitioner, M/s. Takshila Educational Society, B-549, New Friends Colony, New Delhi, other premises were searched and certain documents were seized, therefore, the petitioner, M/s. Takshila Educational Society, has filed this writ application under article 226 of the Constitution of India challenging the actions of the respondents in issuing warrants as bad and mala fide and seeking relief for quashing the search and seizure.

2. It is to be noted that the petitioner, M/s. Takshila Education Society, claims itself to be registered with the Registrar of Societies, New Delhi, and it was incorporated on July 9, 1997, with its registered office in New Delhi. According to them, it could obtain franchise to open schools at Patna, Bihar and Pune, Maharashtra under the aegis of Delhi Public School Society, New Delhi. The school at Patna started somewhere in April, 1999, whereas at Pune it could be started with effect from April, 2003, It is submitted that right from the incorporation registration u/s. 12AA of the Act was granted by the Director of Income-tax (Exemption), New Delhi, vide order dated October 1, 1997, and the petitioners society is also registered u/s. 80G of the Act. According to them, the society is existing to achieve educational goals. It filed an application for approval u/s. 10(23C)(vi) of the Act and the competent/prescribed authority, that is, the Central Board of Direct Taxes, New Delhi, granted exemption from the accounting year 1999-2000 to 2001-2002 vide its order dated March 21, 2002. It is submitted by the society that respondent No. 2, Shri Sanjeev Shankar, the person holding the office of the Deputy Director of Income-tax (Investigation), Patna, some time in January/February, 1999, recommended his friends sons application for admission. However, the said student could not be admitted. Thereafter, for the academic year 2002-2003 the very same respondent made an application in the month of January, 2002, for the admission of his son, Master Manas Shankar, in class LKG in Delhi Public School, Patna. However, the said Master Manas Shankar could not qualify the standards laid down by the school. He could not be admitted.

3. According to the petitioner, taking refusal to be his personal insult, respondent No. 2 threatened the principal of the school and stated that the school will have to be closed. It is submitted that some time in April, 2003, respondent No. 2 was posted as Deputy Director of Income-tax (Investigation), Patna. With a view to settle the old score, he presented a proposal for taking action against the petitioner u/s. 132(1) of the Act. Respondent No. 2 acting with malice and mala fides against the petitioner, illegally convinced the higher authorities and thereafter obtained warrants and effected the search. It is submitted that on May 8, 2003, pursuant to warrant of authorisation dated April 30, 2003, issued by respondent No. 1, Director of Income-tax (Investigation), Patna, search and seizure operations at the Patna and Pune offices of the petitioner society and other persons connected with the petitioners society were carried out. It is also submitted that the persons searched included one Sanjay Kumar, who happened to be the secretary of the present petitioner. According to them, panchanamas of search were prepared. It is also submitted that besides the search, survey u/s. 133A of the Act was also undertaken at nine different places/premises. It is submitted by the petitioner that the processes of search and seizure for the purpose of the