( 1 ) THE facts in this case are shortly as follows : The appellant Charan-das Malhutra carried on business under the name and style of "wallton Watch Company" as the sole proprietor thereof at No. 12. Chow-ringhee Road, Calcutta. In the petition it has been stated that the appellant used to carry on another business under the name and style of "welcon Watch Co. " at No. 170, Mahatma Gandhi Road, Calcutta, which business was closed in the year 1965 and its stock-in-trade was transferred to the appellant's present business On the 19th of March, 1963 the respondents nos. 1 and 2 caused a search to be conducted by their Rummaging Staff at the appellant's place of business as aforesaid at No. 12, Chowringhee Road. Calcutta. It is said that the search was conducted from 10-30 A. M. till midnight of 19th March. 19r3 As a result of the said search, 218 watches of foreign make were found in the appellant's shop. On scrutiny of documents produced, 87 watches were released and the balance 181 watches were seized. On that date, a statement was taken from the appellant, a copy whereof is set out at page 12 of the paper book. In that statement he inter alia said as follows:"i have