D.P.S.CHAUHAN
Arjun Singh – Appellant
Versus
Assistant Director Of Income-Tax . . . – Respondent
D. P. S. Chauhan, J.
1. Threatened with the invasion of their rights, the petitioners, in these two writ petitions, numbered 2593 of 1997 and 1723 of 1998, approached this court invoking jurisdiction under Article 226/227 of the Constitution, seeking protection against illegal and arbitrary action against them which tin being heard together are decided conjointly.
2. The controversy in these petitions centres round the construction of the house known as "Dev Shree" and in that regard, the following facts are relevant : Shri Arjun Singh and his wife, Smt. Saroj Singh, who are the petitioners in Writ Petition No. 2593 of 1997, and Shri Ajay Singh, their son, who is the petitioner in Writ Petition No. 1723 of 1998, after purchasing an agricultural land near Kerwa Dam in village Mandora, Tahsil Huzur, District Bhopal, constructed a house over a portion thereof, named as "Dev Shree" and which being in the vicinity of Kerwa Dam, was also known as "Kerwa House" for brevity, is hereinafter referred to as "the house", the construction of which commenced in the month of July, 1984 and completed in the month of March 1987. Shri Arjun Singh, who was having income from sources other than
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