JUDGMENT

V.G.O. Oak, C.J. - This petition under Article 226 of the Constitution is directed against a search and seizure carried out u/s 132 of the Income Tax Act, 1961 (hereafter referred to as "the Act"). Jawahar Lal Rastogi is the petitioner. His father, Inder Prasad, carried on money-lending business with headquarters at Lucknow. Inder Prasad died in the year 1953. The petitioner became the karta of the Hindu undivided family. The petitioner continued his father's money-lending business. The petitioner is also a partner in a number of industrial concerns. The firms, Rohtas Financiers and Rohtas Pharmaceutical Distributors, have their head offices at Hazratganj, Lucknow, while Messrs. J. E. N. Engineering Corporation has its factory and office at Aishbagh, Lucknow. On September 14, 1964, the Income Tax Officer, A-Ward, Lucknow, directed the petitioner to furnish certain statements. The petitioner was required to furnish the necessary information within 10 days. On September 21, 1964, a number of Income Tax Officers raided the petitioner's residence and premises where the various industries are carried on. These officers searched for documents and goods kept at these places. The s