Judgment

B. K. MUKHERJEA, J. : These four consolidated appeals, which have come before us, on a certificate granted by the High Court of Punjab under Article 133 (1) (c) of the Constitution, are directed against one common judgment of a Division Bench of that court dated the 10th August 1950, by which the learned Judges dismissed four analogous petitions, presented on behalf of the different appellants, presented on behalf of the different appellants, claiming reliefs under Articles 226 and 227 of the Constitution, in respect of certain Income Tax investigation proceedings commenced against them under Act XXX of 1947.

It appears that a partnership firm carrying on business under the name and style of K. S. Rashid & son was started on the 5th of May 1934, the partners being three in number to wit K. S. Rashid Ahmed, Saeed Ahmed, his son, and Mrs. Zafar Muhammed, his mother. Mrs. Zafar Muhammed died on the 7th of January 1946 and as a result of her death the partnership stood dissolved. Immediately on the day following, that is to say on the 8th of January 1946, a new firm was started bearing the same name, with the two surviving partners of the original firm and one Saeeda Begum, a