Arun Kumar Mukherjee, J. - (1.) This is an appeal from a judgment and order dated 8 May, 1970 passed by P. K. Banerjee, J. by which an application under Article 226 of the Constitution of India was dismissed. The material facts and circumstances out of which this appeal arises lie in a short compass and are as follows :
(2.) Hindustan Motors Limited, the petitioner No. 2 and hereinafter referred to as the 'petitioner-company' and, sometimes, where the reference in clear, as 'the company' is a well-known manufacturer of automobiles in India with its factory premises situate at Uttarpara in the district of Hooghly. The petitioners Nos. 2, 3, 4 and 5 are variously connected with the petitioner-company, petitioner No. 2. being the President, petitioner No. 3 a shareholder and also the Vice-President (Finance), petitioner No. 4 the Director of Supplies and petitioner No. 5 a shareholders and also the Supply Manager of the company. On 4 October, 1969 T. N. Kaul, the respondent No. 1 who is an Assistant Director of Enforcement in the Ministry be Finance, Government of India issued various search warrants, often described as 'Authorisations' by which several Enforcement Officers including the respondents Omkar Nath Chattopadhyaya, D. K. Banerjee, S. C. Ghosh, S. K. Ghosh and P. N. Paul who are respectively respondents Nos. 3 to 7 in this Appeal were authorised to conduct a search in various premises of the petitioner company and its executives, including the premises at Uttarpara. These Authorisations which were all in identical language were issued by Kaul in exercise of powers under section 19D of the Foreign Exchange Regulation Act, 1947. I shall here in after refer to this Act as the FER Act and, sometimes where the context makes it absolutely clear refer to the section without mentioning the Act. A specimen Authorisation, being Authorisation No. 236/69 has been set out in paragraph 5 of the petition. The authorisation is reproduced verbatim under hereunder:- No. 236/69 "Warrant to search premises under section 19D of foreign exchange regulation Act 1947. Whereas, on careful consideration of the materials placed before me, .T.N. Kaul Assistant Director of Enforcement have reasons to believe that documents which in my opinion will be useful for or relevant to the proceedings under the Foreign Exchange Regulation Act 1947, are secreted in the premises described in the Schedule below, I hereby authorise Sri O.N. Chattopadhyaya who is an officer of Enforcement to enter the aforesaid premises with such assistance as may be required and search for the seizure of such documents and produce them forthwith before me to be dealt with in accordance with the law. Given under my hand and seal this 4th day of October, Nineteen hundred and Sixty nine. Schedule above referred to : Hindustan Motors Ltd., Uttarpara (Hooghly) Sd/T. N. Kaul Asst. Director of Enforcement Calcutta Branch.
(3.) On the strength of the said Authorisations search operations were carried out in various places during the period from 4 October, 1969 to 22 October, 1969 with a short break between 17 October, 1969 and 21 October, 1969 when, we are told, the search was suspended because of the Durga Puja Holidays. The search was finally over on 22 October, 1969. Such searches, we have been told further, took place all over India at the premises of various persons and concerns connected with the petitioner-company. We are not, however, concerned with all these searches in this case. We are concerned only with the searches that took place at Uttarpara and at the offices of the company at No. 4 and 15 India Exchange Place and at No. 11 R. N. Mukherjee Road, Calcutta as well as in the residence of petitioners Nos. 2, 3 and 5 at Uttarpara and at the residence of petitioner No. 4 at Calcutta. As a result of the searches a very large number of files, papers and documents were seized. The procedure that was followed seems to be this that at the end of each day's search seizure memos were prepared showing the time of the search, the names and addresses of the witnesses and the particulars of documents seized. The seizure memos were then signed by the Enforcement Officers who conducted the search as well as some representative or representatives on behalf of the company or the owners of the premises which were searched. Copies of the seizure memos have all been included in an annexure to the petition. Apart from the searches certain notices under section 19D of the FER Act were served during and after the search on various persons connected with the company. There are four such notices dated 15 October, 1969, 7 November, 1969, 18 November, 1969 and 29 November, 1969 respectively. All these notices are practically in similar terms. We reproduce the notice dated 15 October, 1969 which was served on the petitioner R.P. Jhunjhunwalla and a copy of which also is annexed to petition. This document bears incidentally an endorsement made by R.P. Jhunjhunwalla on it. Sri D.K. Guha, Asstt. Director of Inspection (Int), Income-Tax Depth, Calcutta. Dated 15th October, 1969 No. SIC 8/68-69/ To Shri R. P. Jhunjhunwalla Vice-President (Finance), M/s. Hindustan Motors Ltd., Uttarpara, Dist. Hooghly. Whereas in terms of the notification of the Govt, of India, Ministry of Finance, Deptt. of Revenue & Insurance dated the 21st May, 1968, I have been authorised to exercise all the powers and discharge all the duties of an Assistant Director of Enforcement under the Foreign Exchange Regulation Act, 1947. And whereas certain cases of violation of provisions of the Foreign Exchange Regulation Act, 1947 are presently being enquired into by me and whereas consider the documents specified below annexed to this letter relevant to the enquires now being made by me. Now Therefore I hereby required you to deliver the documents specified to me at your Factory Office on the 16th October, 1969 at 11-30 a.m. It may please be noted that this notice is being issued under section 19E of the Foreign Exchange Regulation Act, 1947. Enclo : List of documents to be delivered.****** Sd/- D. K. Guha Asstt. Director of Inspection (Int) Income-tax Department, Calcutta, ******** All documents including letters of credit, import licences, correspondence, books of account, cables, shipping documents and all other relevant papers and documents relating to imports of all kind of merchandise made by M/s Hindustan Motors Ltd., during the year 1961-1969 from East European countries against payment made in nonconvertible rupee in India. Received a copy I am in heart trouble. I have been advised by the doctor to take complete rest in bed. As such I may not be able to attend to this notice. Sd/-R. P. Jhunjhunwalla 15.10.1969. 5-30 P.M.;