( 1 ) THE validity of the constitution of the Bureau of Investigation (hereinafter referred to as the Bureau) set up by a notification dated 3rd February, 1970, issued by the Finance Department (Taxation), Government of West Bengal and the legality of the power of search and seizure exercised by some of the officers of the Bureau under the provisions of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the Act), have been challenged in this petition.

( 2 ) THE facts which have given rise to the present dispute do not require an elaborate narration. The petitioner claims to be the proprietor of Spare Corporation and carries on business under the said name and style at 60, Beg Bagan Row, Calcutta. His business consists of the supplies of spare parts for heavy earthmoving equipments and machinery and automobiles. The petitioner is a registered dealer under the Act. It is stated that he had been carrying on his business since October, 1966 and had been submitting quarterly returns under the Act in the prescribed manner. Sri S. K. Chatterji, Commercial Tax Officercum-Investigating Officer of the Bureau, being respondent No. 4, by an order dated 3r