KAPUR, J.

1. A rule was issued to the Income-tax Investigation Commission constituted under Act XXX of 1947 and Mr. Rama Nand Jain, Authorised Official, at the instance of K. S. Rashid and Son and others to show cause why writs of certiorari and prohibition should not issue to quash the orders passed by the Commission.

2. The affidavit of K. S. Rashid Ahmad shows that the Central Government on the 31st of December, 1947, referred the cases of K. S. Rashid and Son, K. S. Rashid Ahmad, Saeed Ahmad, Saeeda Begum and Mrs. Zafar Mohd. to the Income-tax Investigation Commission for investigation and report. The partnership K. S. Rashid and Son is stated to have started on the 5th of May, 1934. Mrs. Zafar Mohd. died on the 7th of January, 1946, and it is alleged that that partnership was thereby dissolved, and on the following day a new firm came into existence which took over the assets and liabilities of the old partnership. The partners of this new firm, it is stated in paragraph 20 of the affidavit, were K. S. Rashid Ahmad, Saeed Ahmad and Saeeda Begum. A regular partnership deed was drawn up which has been registered under Section 26A of the of the Income-tax Act.

3. It is al