N. C. TALUKDAR, J.

( 1 ) THESE two rules, which are at the instance of the same petitioner, relating to two different periods of assessment, are taken up together for disposal as they involve the same points for consideration. The rules are directed against two orders dated the 27th January, 1975, passed by Sri D. C. Chakravarthi, Chief Metropolitan Magistrate, Calcutta, issuing process against the petitioner under Section 277 of the Income-tax Act, 1961, in Cases Nos. C/72/75 and C/73/75 pending before him.

( 2 ) THE facts leading on to the two rules can be put in a short compass. Two petitions of complaint were filed by the Union of India, on the complaint of Sri Haramohan Chowdhury, Income-tax Officer, " F " Ward, District-III (1), Calcutta, under Section 277 of the Income-tax Act, 1961, for the assessment years 1967-68 and 1968-69. The case as made out in the petition of complaint, inter alia, is that after the retirement of the petitioner, on or about the 27th December, 1961, he has been in extensive legal practice and had large amount of consultation work and chamber practice in addition to his pension; that he acquired large amount of wealth by way of immovable properties,

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