DIBYENDU BHUSAN DUTTA, J, J.

( 1 ) THESE three matters were heard analogously in view of the fact that they involve common questions of facts and law.

( 2 ) THESE three matters arise out of objections filed against an attachment effected by the Commissioner, Sanchaita Investments, in Case No. 163 of 1992, in exercise of the powers conferred by the Hon'ble Supreme Court, by its orders dated 4-5-83 and 27-9-83, passed in Writ Petitions Nos. 638 and 757 to 800 and 1113 of 1983. By order dated 4-5-83, the Commissioner was empowered to take charge of all the assets, documents and papers of the firm called Sanchaita Investments and of its agents, sub-agents, transferees and benamdars. By order dated 27-9-83, the Commissioner was empowered to attach such assets and properties which, in his prima facie opinion, are of the ownership of the firm Sanchaita Investments or of the ownership of any of its partners, agents, sub-agents, transferees and benamdars and also to put such assets and properties to sale if no objection against the attachment is received within a month from the date of attachment. If, on the other hand, objections are received against the attachment, the Commissioner is to

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