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5. The facts of the case with regard to the main ground are that the Trust was running educational institutions in engineering and management courses. The Trust had 12 trustees as detailed below:

1. Babu Thomas, GracyBabu and their two major sons.
2. Jose Thomas, Reena Jose and their major son and daughter.
3. P.J. Poulose, LizzyPoulose and their two major daughters.

Due to the difficulties in managing the college and also due to the personal differences, the trustees had decided to discontinue the business and entered into an agreement with Believers Church on 10/03/2009 whereby the entire trustees resigned from the trusteeship inducting new trustees from the side of the Believers Church. The agreement also provided for payment of 37.5 crores to the trustees for settling their liabilities as well as completing certain construction activities carried out by them. The agreement also provided for sale of 55.15 acres of land belonging to the trustees for a consideration of Rs.12.50 crores. 5.1 A search u/s 132 of the Act was conducted at the residence of Jose Thomas, Smt. GracyBabu and Sri P J Paulose on 04/03/2009 and certain documents were impounded. An unsigned draft agreement dated 23/02/2009 was also found which stated the amount for settlement of liabilities at Rs.43.50 crores and the value of the estate at 6.50 crores. Certain materials where entries were made to the effect I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019 & 304-310/Coch/2019 that collection fee from students in excess of what was fixed by Govt, investment details of trustees etc. were seized. The documents so seized included: