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 issued to petitioner No. 1 could not be delivered in the registered address. Therefore, Chairman and Managing Director was directed to appear in person before the Superintendent of Police with relevant documents relating to business of the company in collecting deposits from the public. It was stated that if such letter was not responded to, proceedings under Section 102 of the Code of Criminal Procedure, 1973 (Cr.PC) would be completed and jurisdictional Magistrate would be requested to direct the concerned banks where accounts of the petitioners were frozen to deposit the money in the Government treasury besides request for issuing non-bailable warrant of arrest.

5. After enquiry, petitioners could come to know that Superintendent of Police, Barpeta had written to the Branch Manager, Axis Bank, Barpeta Road, i.e., respondent No. 4 on 28.05.2011 stating that a complaint of cheating and fraud by petitioner No. 1 was received. According to the complainant, such proceeds of cheating were deposited in the two accounts maintained by petitioner No. 1 in the bank. The two accounts were:-

"396010200008556, Axis Bank, Cooch Behar, 442010200006262, Axis Bank, Jalpaiguri."

5.1. Respondent No. 4 was requested to provide transaction details of the said two bank accounts and also to freeze the two accounts until de-freezing order was passed by the Superintendent of Police. It was stated that the above request was in tune with the requirement of Section 91 Cr.PC read with Section 36 thereof.

6. As would be evident from the above, the two accounts were maintained in the Axis Bank, Cooch Behar Branch and Axis Bank, Jalpaiguri Branch, both outside the State of Assam and outside the jurisdiction of Superintendent of Police, Barpeta.

7. It is primarily the legality and correctness of the notice dated 28.05.2011, which is under challenge in the present proceeding.

8. This Court by order dated 11.01.2012 had issued notice with the observation that any action taken against the petitioners by the respondents would be only in accordance with law.

9. Respondent No. 3, i.e., Superintendent of Police, Barpeta has filed affidavit. In his affidavit filed on 01.11.2014, it is stated that as per message received from Superintendent of Police, BIEO dated 09.03.2011, petitioner No. 1 was included in the list of companies involved in collection of deposits by promising fabulous returns. A letter was received from one Har Kishore Choudhury alleging that petitioner No. 1 was doing business without valid documents and siphoning off the money collected.

9.1. On receipt of such letter, respondent No. 3 enquired into the matter by treating the said letter as first information under Section 154(3) Cr.PC. It is stated that enquiry revealed reasonable suspicion of commission of an offence by the petitione