V. BHARGAVA, J.:- This petition under Art.226 of the Constitution has been filed by the firm Gangadhar Baijnath and its three partners, Rameshwar Prasad Bagla, Harishankar Bagla and Satyanarain Bagla. The petition relates to proceedings being taken against the firm under the provisions of the Taxation on Income (Investigation Commission) Act.

2. It has been stated on behalf of the petitioners that one Sri V.P. Gupta was appointed as the Authorised Official by the Income-tax Investigation Commission to discharge the functions of such officer under the said Act No.XXX of 1947, and on 29-6-1950 the petitioners received a notice from Sri V.P. Gupta, Authorised Official, to furnish certain information appearing in the petitioners books of accounts, which were specified in that notice.

Thereafter the Authorised Official carried on his investigation for more than a year and a half, during which time he sent a number of requisitions to the petitioners calling for account books, statements and other information. While this investigation was still going on, the petitioners were informed by a letter of the Authorised Official, dated 22-10-1951 that the matter was likely to be heard by