A.N.GROVER, J.

1. This is a petition under articles 226 and 227 of the Constitution of India filed by N. K. Textile Mills, 22E, Bungalow Road, Delhi, a registered partnership firm, which carries on the business of manufacturing and sale of cotton textile, etc., etc., the partners being Smt. Maya Agarwal, wife or Shri T. C. Agarwal, Smt. Kusum Rani wife or Shri Jawahar Lal and Arun Lal, son of Shri Ram Babu Lal. The petitions directed against a warrant of authorisation dated the 13th August, 1965, issued by the Commissioner of Income-tax under section 132 of the Income-tax Act, 1961, read with rule 112 of the Income-tax Rules, 1962 (copy annexure "R.1/2") and subsequent proceedings taken pursuant there to of seizure of books of account, various documents and money lying in 22E, Bungalow Road, Delhi.

2. It is apparent from annexure "R.1/1", which is copy of a report submitted by the Inspecting Assistant Commissioner of Income-tax, Shri S. N. Sen, on the 12th August, 1965, to the Commissioner of Income-tax, that some informant met him and stated that he had received information from a very reliable source that the petitioner had a spacious basement below its office in 22E, Bun