KALYAN JYOTI SENGUPTA, J.

( 1 ) BY this application the petitioners have basically challenged orders of attachment dated May 30, 1997, and dated November 2, 1999. The former one is provisional order of attachment under Section 281b of the Income-tax Act, 1961 (hereinafter referred to as "the said Act"), while doing so the petitioner has also challenged an order dated October 12, 2001, passed by the Commissioner of Income-tax, Central II, Calcutta, in purported compliance with the orders dated August 7, 2000, and August 22, 2001, passed in the previous writ petition being numbered (WP) 1456 of 1997. The facts of the case, which lead to filing of the instant application, are stated hereunder :

( 2 ) THE first petitioner entered into an agreement dated April 29, 1997, with respondent No. 9 for purchase of two flats on the first and second floors of the premises No. P-360/2, Keyatala Road, Kolkata, covering approximately an area of 3,500 sq. ft. and half of the ground floor including common facilities, etc. , (hereinafter referred to as "the said property"), on the terms and conditions contained in the said agreement at a consideration of Rs. 21,50,500. At the time of signing of the s

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