B.P.JEEVAN REDDY, C. J. - (1.) THE petitioner is asking for issue of a writ of certiorari quashing the search proceedings and notices issued under section 132 of the Income-tax Act. While it is not necessary to mention that cash of about Rs. 7,50,000 was seized from certain bank lockers standing in the name of the petitioners wife and minor daughters. THE seizure was effected under section 132(1) of the Act. THEreafter, proceedings have been taken and an order has been passed under sub-section (5) thereof. Against this order, an appeal is provided. Final assessment will also be made in due course. Under the circumstances, it would not be appropriate to go into the several contentions raised, namely, whether the authorities had material before them to enable them to form the requisite belief which alone empowers the authority to take action under sub-section (1) of section 132, or whether the authorities were justified in not releasing the amount for payment as requested by the petitioner. A copy of the order passed under section 132 has been placed before us according to which the total tax liability is more than Rs. 15,00,000 and if the penalty amount is included, then the liability is more than Rs. 20,00,000. In these circumstances, we are of the opinion that no order can be passed except to observe that it will be open to the petitioner to urge all such points available to him in law in the appeal provided by law against an order passed under sub-section (5) of section 132 of the Act. THE writ petition is, accordingly, dismissed. No costs.;