M.R.Sharma, J.

1. The petitioner is a practising advocate of this court. On the morning of October 17, 1974, at about 8 a.m. when he was working in his office, respondents Nos. 2 and 3 accompanied by several other officials of the income-tax department and some police constables raided house No, 25, Sector 3-A, Chandigarh, which is stated to belong to the petitioner, his sons and grandson. Respondents Nos. 2 and 3 showed him an order signed by respondent No. 1 authorising them to conduct a search of the house under Section 132 of the Income-tax Act, 1961 (hereinafter called " the Act "). The petitioner allowed this house to be searched upon which respondents Nos. 2 and 3 recovered and seized the articles mentioned in the list marked as annexure " P-1 " accompanying the petition. Some jewellery was also found from the premises, the details of which are mentioned in a list attached to the petition and marked as annexure " P-2". This list is signed by the Authorised Officer arid contains the following note :

"The above items of jewellery have been returned to Shri Anand Swaroop, advocate, and thus have not been seized under telephonic instructions of Shri J. S. Dulat, I.A.C.,