B. Lamare, J.

1. Heard Mr. D. Das, learned counsel for the petitioner and Mr. U. Bhuyan, learned counsel for the respondent.

2. The petitioner is the managing director of Rahman Properties Limited having its registered office at S. S. Road, Lakhtokia, Guwahati. The said company runs a hotel under the name and style of Hotel Dynasty. On November 3, 1997, a group of about 8 to 10 Income Tax officials led by the Assistant Director of Income Tax (Investigation) (respondent No. 3), entered into the office of the Hotel Dynasty and inquired about the petitioner. The said persons identified themselves as Income Tax officials and stated that they had come to survey the premises under Section 133A of the Income Tax Act, 1961 (in short as "the Act"). The officers thereafter entered into the office of Hotel Dynasty, Mohijuli Tea Company Pvt. Limited situated in the same premises and collected records of documents, vouchers books of account from the premises. The above survey continued up to 11.30 p.m. In the process of survey, the Income Tax officials collected a large number of files, documents, books of account, vouchers, etc., from the premises of Hotel Dynasty, Mohijuli Tea Company P