ORDER

Yashoda Nandan, J. - These are two connected revisions in which most of the questions arising for consideration are common and are consequently being disposed of by this common judgment. The Applicants in Cr. Rev. No. 55 of 1969 originally were Lala Dau Dayal and Sri Surendra Kumar Asrarwala. During the pendency of the revision in this Court, Lala Dau Dayal has died and the revision has consequently abated as far as he is concerned. In the connected Cr. Rev. No. 56 of 1969 the Applicants are Sri Shree Gopal Chandra and his son Sri Surendra Kumar Agarwala.

2. The relevant facts giving rise to these two revisions are that Sri Shree Gopal Chandra and his son Sri Surendra Kumar Agarwala (the Applicants in Cr. Rev. No. 56 of 1969) are alleged to be Directors of a Firm known as "Firozabad Glass and Chemical Industries Ltd." situate at Kotla Road, Firozabad. Sri Dau Dayal, who has died and Sri Surendra Kumar are alleged to have been the Directors of another concern (sic) as "Madan Mohan Dam ma Mal (P) Ltd." also carrying on business at Firozabad. On the 5th May, 1964, two raids were organised by the officers of the Sales Tax Department assisted by some subordinate members of their sta