( 1 ) THIS writ petition has been filed for a writ of certiorari to quash the impugned warrant of authorisation under Section 132 of the Income-tax Act, 1961, and for a writ of mandamus directing the respondents to restore the possession of the cash amount of Rs. 6 lakhs seized from the petitioner from his residence as well as Rs. 1,40,000 seized from his bank locker No. 66 with the State Bank of India, Brindaban Gate, Mathura. The petitioner has also prayed for a mandamus directing respondents Nos. 3 and 4 to hand over the custody of the seized material to the petitioner including the valuables seized from his residence.

( 2 ) HEARD learned counsel for the parties.

( 3 ) IT is alleged in para. 3 of the petition that the petitioner has been carrying on the business of manufacturing of perfumed supari under the brand name of "sweety Supari" and selling the same in his proprietary set up known as "shree Girraj Supari Traders". It is alleged that in relation to such business activities as also other sources of income, he has been regularly assessed to income-tax by the Assessing Officer at Mathura. It is alleged in para. 4 of the petition that in relation to his business activities wh

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