( 1 ) THE facts leading to this petition, which has been filed under Articles 226 and 227 of the Constitution may be briefly stated. The petitioner is a partner of the firm known as M/s. Auto and Metal Engnieers having its factory on industrial plot No. 4 and parts of plots No. 3 and 5, NH 5, Faridabad and its office on a part of plot No. P/37-C, Faridabad. The firm is also registered under the Partnership Act. The two partners, namely, Smt. Sunanda Rani Jain and Smt. Karuna Jain are the wives of V. K. . Jain and S. K. Jain, respectively. On 24th April, 1971 three, raiding parties consisting of Income Tax authorities conducted raid on the residential- cum-ofiice premises of the petitioner, the factory premises of M; s. Auto and Metal Engineers and the residential premises of Mr. and Mrs. S. K. Jain at Faridabad. In connection with the said raids three other Writ Petitions have been filed and heard along with this petition.

( 2 ) ON 28th October, 1971, a notice was received by the petitioner from the Commissioner of Income Tax, Haryana and Himachal Pradesh, Delhi III, New Delhi informing her that it had been proposed to transfer this case from the Income Tax Officer, Fa