WP.Nos.5466 & 5470 of 2020 the circumstances prevailing in the matter after having satisfied himself on the basis of the material placed before the first respondent and the circumstances of the case warrant lawful interception. It was passed for detection, prevention, investigation and prosecution of corrupt activities, in which the petitioners were indulging. The procedure laid down by the rules framed under the Indian Telegraph Act, which have been upheld by the Hon'ble Supreme Court of India in various cases to be just and reasonable and hence passing the test of principle of proportionality and legitimacy. The five circumstances which are related to the public emergency or interest of public safety, the first respondent is within the power conferred by the Act to order for lawful interception. Therefore, the judgment relied upon by the learned Senior Counsel for the petitioners in the case of PUCL(supra) is not applicable to the case on hand. 6. He further submitted that the first accused by abusing his official position with an ulterior motive had approved for conducting survey at the business premises of the first accused knowing fully well that the investigation wing of Income Tax Department is conducting an investigation into the affairs of the first accused and waiting for their survey report and the impounded documents are material objects from the investigation wing of the Income Tax Department. The first accused also visited various places of the http://www.judis.nic.in 7/22