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 agriculture also, was assessed to income-tax by the Income-tax Officer, "B" Ward, Bhopal, under Section 143(3) read with Section 144A of the Income-tax Act, 1961 (for brevity, hereinafter referred to as "the Act"), for the financial years 1985-86, 1986-87 and 1987-88 (GIR No. S-1225) vide order dated September 28, 1987, and also for wealth-tax by the Assistant Commissioner of Wealth-tax, Additional Circle, Bhopal, under Section 16(3) of the Wealth-tax Act, 1957 (for brevity, hereinafter referred to as the Wealth-tax Act), for the assessment years 1981-82, 1982-83, 1983-84, 1984-85, 1985-86, 1986-87, 1987-88, 1988-89, 1989-90, 1990-91 and 1991-92 (P. A. N. No. 18-100-PT-0292) vide assessment order dated April 3, 1992. Smt. Saroj Singh was having income only from agriculture, which was non-taxable. Shri Ajay Singh, who was having income from sources other than agriculture also, was assessed to income-tax by the Income-tax Officer "B" Ward, Bhopal, under Section 143(3) of the Act (GIR No. VIII-S-155) for the assessment year 1987-88 vide order dated September 28, 1987, as well as for wealth-tax by the Wealth-tax Officer, B-Ward, Bhopal, under Section 16(3) of the Wealth-tax Act vide order dated September 28, 1987. These assessments included the valuation relating to the land as well as the cost of construction of the house. The Income-tax Officer before making the assessments, made a reference to the Inspecting Assistant Commissioner of Income-tax, Bhopal, Range-I, who, after receipt of answer, completed the assessment proceedings and relying on the same, the Wealth-tax Officer also completed the proceedings for wealth-tax. The said reference was made in the background of hue and cry by the media in regard to the cost of the said land purchased by the petitioners as well as the cost of construction of the house. The Inspecting Assistant Commissioner of Income-tax, while answering the reference, found that the land was purchased at the rate of Rs. 8,000 per acre without paying any amount over and above the sale price to the vendor as alleged in the press reports and the claim of the assessee, Shri Arjun Singh, and his family members, in regard to agricultural income and its investment in the construction of the house, was found genuine and the cost of construction of the house, as supported by the report of the authorised valuer, was found fair and reasonable and any reference to the valuation cell was found unnecessary. It was also found that all the assets owned by the assessee and his family members were acquired out of the known sources of income, negativing the media cry regarding acquisition of assets out of income from undisclosed sources.

3. Shri Arjun Singh, a political leader having held important positions, such as Chief Minister of the State of