PADMA KHASTGIR, J.

( 1 ) THE petitioners, Subir Roy and Goutam Roy, had moved the writ jurisdiction of this court being aggrieved by the search and seizure stated to have been made illegally and arbitrarily by the Income-tax Department on June 29, 1983, at premises No. 4/1, Roy Bahadur A. C. Roy Road, on the basis of an authorisation issued in favour of the respondents under Section 1 32 of the Income-tax Act. The petitioners contended that they had been duly assessed to income-tax and have permanent account numbers. The sources of income of the petitioners are, inter alia, from rental income and also by way of interest from fixed deposits. Sailendra Nath Roy and his wife, Protima Roy, were out of India since June 29, 1983. The petitioners contended that there was no authorisation for search of the properties of Smt. Nilanjana Roy, the wife of the petitioner No. 1, and also of Smt. Sudharani Banerjee, a widowed aunt, residing in a portion of the premises No. 4/1, Roy Bahadur A. C. Roy Road.

( 2 ) THE petitioners contended that the respondents illegally, mala fide, indiscriminately and wrongfully searched the entire premises including the properties of petitioner No. 2's wife and

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