Dismissing the petition the Court held that, Article 226 of the Constitution of India confers extraordinary jurisdiction on the High Court to issue high prerogative writs for the enforcement of fundamental rights or for any other purpose. The legal position is that a juristic person such as a company is not entitled to any of the freedoms guaranteed by the Constitution of India. On merits considering the nature of the accounts complexity of the accounts, and the interests of the Revenue order to special audit is held to be valid. (AY. 2014-15)