S.H.A. Raza J.

1. M/s. Shyam Jewellers and its proprietor have filed these writ petitions claiming various reliefs against the Income-tax Department and the action taken by it which, according to the petitioner, is against propriety and legality and which has caused huge loss and is the result of mala fide and calculated action.

2. The first writ petition (Writ Petition No. 6218 of 1987) is against the action to seal off the petitioner's shop and the notice which has been pasted over the shop. The petitioners have prayed for issue of a writ, order or direction for quashing the order contained in annexure No. 2 to the writ petition and have further prayed for issue of a writ in the nature of certiorari for quashing the first information report (annexure No. 1). In the second Writ Petition No. 22 of 1988, the original relief was for the issue of a writ of mandamus, directing the opposite parties to restore the articles, etc., to the petitioners, which were seized and to declare the sealing of the shop as illegal and without jurisdiction. The petitioners have also prayed for a direction to the effect that the ornamental articles seized by the opposite parties were not liable to