PRAKASH KRISHNA J.

( 1 ) THE petitioner, Ravi Iron Industries, is a proprietorship concern which has challenged the legality and validity of the search conducted by the Income-tax Department at the factory of the petitioner on February 16, 2000, and has prayed for a writ, order or direction in the nature of certiorari quashing the search memo/punchanama dated February 26, 2000, and all the proceedings pursuant to and consequential to the said search. A writ in the nature of mandamus directing the respondents not to initiate any proceeding against the petitioner, consequent upon or arising out of the above search has also been sought for.

( 2 ) THE petitioner is engaged in the manufacture of C. I. pipe fittings and main-holds. The petitioner is also a registered licensee under the Central Excise Act and has to maintain detailed records as prescribed under the said Act and the rules concerning purchases, utilisation and stock of raw material, production, clearance and stock of finished goods, etc. These stocks and books of account are being checked by the officials of the central excise department from time to time, including by making surprise visits to the factory.

( 3 ) THE petiti

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