Shyamal Kumar Sen,J. - (1.) On March 30, 1990, an order allowing the appeal was passed in the following terms : "For the reasons to be recorded in the judgment to be delivered hereafter, the appeal succeeds and is allowed. The judgment and order under appeal are set aside. The writ petition is allowed and the concerned respondent is directed to release and return to the appellant the books of account and documents referred to in the seizure lists, dated March 16/17 and 21 of 1989. Let this order be complied with forthwith upon the production of a signed copy of the minutes of this order before the concerned respondents. All parties to act on a signed copy of the minutes of this order on the usual undertaking."
(2.) The reasons for passing the aforesaid order are recorded in the judgment which follows : The appellant is a practising advocate, having his chamber at No. 33/1, Netaji Subhas Road, Calcutta. He is also the karta of a Hindu undivided family, consisting of himself and his three sons which carries on business in the name and style of "Jorawar Singh Baid and Sons".
(3.) On March 16, 1989, some Officers of the Income-tax Department conducted a search at the residence and also at the chamber of the appellant situated at No. 33/1, Netaji Subhas Road, Calcutta. On March 21, 1989, the income-tax authorities searched another chamber of the appellant situated at No. 44B, Kali Krishna Tagore Street, Calcutta. In the course of the said searches carried out on March 16, 1989, and March 21, 1989, various papers, documents, briefs, share scrips, etc., were seized.;