Muni Lal Verma, J.

1. The circumstances, relevant and as alleged by the petitioners, leading to this writ petition may be briefly stated as under:

In pursuance of the authorisation issued by the Director of Inspection (respondent No. 2) under Section 132 of the Income-tax Act, 1961 (hereinafter called "the Act"), Shri Rakesh Rattan, Income-tax Officer (respondent No. 3) and Shri Kulwant Singh (respondent No. 4) again an Income-tax Officer (hereinafter called the authorised officers), raided and searched the Jindal House (hereinafter called "the premises"), situate at Delhi Road, Model Town, Hissar, on June 6, 1974. The premises are the property of Shri Om Parkash Jindal, petitioner No. 1, He along with his wife, Smt Savitri Devi, has been residing in the ground floor of the premises while his son, Prithvi Raj Jindal, along with his wife, Smt. Sachita Devi, has been living in the upper storey of the premises. Each of the petitioners and their wives are income-tax assessees. During the aforesaid search, 31 items of ornaments and jewellery were found in the bed-cum-store room of Shri Om Parkash Jindal. An inventory, the copy of which is annexure "D-1", was prepared for the sam