1. This is a petition under Articles 226 and 227 of the Constitution of India and is directed against the order of the income-tax department dated 10th May, 1972, passed under Section 132 of the Income-tax Act, 1961, and Rule 112(11) of the Income-tax Rules, 1962.

2. The relevant facts are simple. On the 23rd August, 1970, at about 5 a.m., the petitioner, Tarsem Kumar, was travelling in an Ambassador car No. DHA 561 alleged by him to be belonging to his brother, Satish Kumar, from Ambala to Batala. He was intercepted near the Beas river by the Customs officer and was forcibly taken along with the driver, Gurnam Singh, to the Customs House at Amritsar at 6 a.m. The petitioner was searched and so also his driver and the customs people took into possession Rs. 93,500 in Indian currency, 10 gold sovereigns and the car. On the 24th August, 1970, the petitioner was produced before a Duty Magistrate at Amritsar and was granted bail. In the meantime, the Customs department took proceedings under Section 110(2) and extended the period of issuing of the show-cause notice under Section 124 of the Customs Act, 1962 . These proceedings were challenged in this court in Civil Writ No. 164