( 1 ) THE petitioner, Professor and Head of the Department of Surgery in Allahabad Medical college and an eminent surgeon, has approached this court for quashing the warrant of authorisation issued under Section 132 of the Income-tax Act and the follow up actions including the search held on May 26, 1987, and to withdraw the restraint order passed under Sub-section (3) of Section 132.

( 2 ) THAT May 26, 1987, must have been an ill-omen day in the life of the petitioner, cannot be doubted as, while being busy in preparations for the marriage of his daughter, which was to be solemnised on June 3, 1987, he, to his misfortune, must have found his house raided by as many as twenty-five officials of the Department who carried on the search from 8. 30 a. m. to 8. 15 p. m. followed by a restraint order sealing lockers and bank accounts and forcing the petitioner to the ignominy of borrowing for the marriage. Whether the proceedings were warranted by law is another matter, but the outcome of the search must have been disappointing to the Department even, as what was found was a mere Rs. 19,000 in cash from the premises of a person who, according to nothings of the Department