( 1 ) SPECIAL Civil Application No. 6213 of 1986 was filed on 28-1-1986 challenging the proceedings in the Civil Suit No. 1196 of 1986 and the Misc. Application No. 234 of 1986 filed therein in the Court of Civil Judge (S. D.), Jamnagar including an ex parte injunction order dated 25-11-1986 passed in the aforesaid proceedings. In Special Civil Application No. 6214 of 1986 while challenging the proceedings in Misc. Application No. 236 of 1986 (in Civil Suit No. 1197 of 1986) in the Court of Civil Judge (S. D.), Jamangar including an ex parte injunction order dated 25-11-1986 passed in these proceedings a further declaration was sought that Civil proceedings cannot be instituted in any civil Court in respect of search and seizure proceedings under sec. 132 of the Income-tax Act, 1961 and the jurisdiction of the civil Court is barred; a further declaration was sought that the civil Court is not even otherwise competent to entertain any such suit and grant any relief in respect of any proceedings under the Income-tax Act, 1961, coupled with the prayer that the proceedings in Misc. Application No. 236 of 1986 in the Court of civil Judge (S. D.), Jamnagar including the order dated 25-11-1986 passed therein may be set aside. On 2-12-1986 Rule was issued and while issuing Rule further proceedings in the respective pending suits were stayed.

( 2 ) BRIEFLY stated the facts giving rise to the Special Civil Application No. 6213 of 1986 are that :- (I) A warrant of authorisation under Sec. 132 of the Income-tax Act, 1961 read with Rule 112 (1) of the Income-tax Rules, 1962 was issued by the director of Income-tax, Ahmedabad on 19-11-1986 authorising Shri K. M. Varma and others to enter into the premises of the respondent, namely, natwerlal M. Badiani, Advocate, Jamnagar and carrying on a search. Two separate warrants of authorisation were issued; one for the search of the office premises and another in respect of residential premises. (II) Concerned Officers approached the premises mentioned in the warrants of authorisation on 25-11-1986 at 10. 00 A. M. The respondent was found at his office premises and the respondent challenged the authorisation and entered into an argument with the concerned Officers to prevent them from carrying out the search. The search party contacted Deputy Director of Inspection (Investigation), who was camping at Jamnagar. The Deputy director of Inspection (Investigation) personally went to the premises where the respondent was present, but the respondent prevented the Officers from discharging their duties until 12. 50 P. M. (Noon) when the order in question passed by the civil Judge (S. D.), Jamnagar was produced. Simultaneously, another raiding party, which went to the residential premises, was also prevented by the women of the respondents family from carrying out its duties until 12. 50 P. M. when they were informed that the Court had passed an order restraining the Income-tax Officers from entering into the premises and carrying out a search. (III) The search proceedings were stopped and the raiding party withdrew from both the premises.

( 3 ) WITH regard to the facts relating to Special Civil Application No. 6214 of 1986, it may be stated that a warrant of authorisation under Sec. 132 of the Income-tax Act, 1961 read with Rule 112 (1) of the Income-tax Rules, 1962 was issued by Deputy Director of Inspection, Ahmedabad on 25-11-1986 authorising Shri K. M. Varma and others to enter into the premises of Shri Bhikhabhai Damodar Barai at Jamnagar and carry out necessary search and seizure proceedings. In pursuance of such authorisation, concerned Officers approached the premises mentioned in authorisation warrants on 25-11-1986 in the morning at 10. 00 A. M. The respondent-Manjulaben (a relative of Shri Bhikhabhai) was found at the premises, she and other persons found at this premises were non co-operative. However, the search proceedings were started and some cash, jewellery, ornaments, etc. w