Ujjal Bhuyan, J.

1. Heard Mr. K. Agarwal, learned Senior counsel for the petitioners and Mr. A. Chakraborty, learned Govt. Advocate, Assam.

2. By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of notices dated 28.05.2011 and 20.09.2011 and further seek a direction to the respondents not to take any coercive steps against the petitioners pursuant to the aforesaid notices.

3. According to the petitioners, petitioner No. 1 is a company incorporated under the Companies Act, 1956 having its registered office at Kolkata. Petitioner No. 2 is one of the Directors of petitioner No. 1. Petitioner No. 1 is engaged in construction and infrastructure business.

4. In the month of September, 2011, petitioners received a letter dated 20.09.2011 issued by the Superintendent of Police, Barpeta addressed to the Chairman and Managing Director of petitioner No. 1 stating that a complaint was received against petitioner No. 1 of being involved in cheating and fraud by collecting deposits from the general public of Barpeta district. Notice issue