( 1 ) IN this application under Article 226 of the Constitution of India the petitioner challenges the searches at his place of business as well as at his residence and the seizure of certain jewellery, books, papers, documents and money, etc. , and asks for the orders cancelling such searches under Section 132 of the I. T. Act, 1961, and certain other consequential orders.

( 2 ) THE petitioner carries on, according to the petitioner, business since 1957 and states that he had been furnishing his returns regularly and was being assessed to income-tax as such. The petitioner carries on business at No. 6, Karballa Mohammed Street, Calcutta, which falls within the territorial jurisdiction of the Commissioner of Income-tax, West Bengal-X, being the respondent No. 4, and his subordinate Income-tax Officer, D-Ward, District IV (1), Calcutta, respondent No. 5. The petitioner at all material times and even now resides at No. 6, Dr. Rajendra Road, Calcutta. On the 12th January, 1977, the Director of Inspection, being respondent No. 1, issued a warrant of authorisation under Section 132 (1) of the I. T. Act, 1961, to search the petitioner's residence and office and