JUDGMENT

DWIVEDI J. - These petitions are connected together as they raise a common question of law. A learned Single Judge, before whom these petitions were listed for hearing, has referred them to a large Bench for decision. They have been listed before us for hearing.

In the Petition No. 3605, the petitioners are : (1) Hindustan Metal Works (hereinafter called the firm), (2) Mrs. Uma Lal, (3) Mr. Tarachand Agrawal and (4) Mr. Jawahar Lal the respondents are (1) The Commissioner of Income Tax, U. P., and eight Income Tax Officers. One of the Income Tax Officers is of Meerut, two of Aligarh and five of Agra. The Superintendent of Police, Aligarh is the tenth respondent.

In the Writ Petition No. 3606, the only petitioner is Sri Ram Babu Lal. The respondents are the same as the respondents in the first writ petition.

In the Writ Petition No. 3607, the sole petitioner is the Bijli Cotton Mills (P.) Ltd., Hathras (hereinafter called the company). The respondents are the same as in the first petition.

In the Writ Petition No. 1691, the petitioner is Messrs. Vishwanath Seth. The respondents are : (1) the Income Tax Officer, A-Ward, Varanasi, (2) the Inspecting Assistant Commissioner of Incom