Order affirmed, without costs. No opinion. (For the opinion at Special Term, see 39 Misc.2d 778.) The examination of the appellants (the three corporations and the four individuals) shall proceed, and their books and records as specified in the subpoena shall be produced, on 10 days' written notice at the place stated in the order, or at such other time or place as the parties may mutually stipulate in writing.
Furthermore, even though an injunction may be granted in a proceeding under article 78 ( Matter of Policemen's Benevolent Assn. of Westchester County v. Board of Trustees, 21 A.D.2d 693), an injunction will not lie where there is an adequate remedy at law by motion to quash, vacate or modify the subpoenas ( Carlisle v. Bennett, supra; Matter of Zelter v. Nash, supra). The respondents' cross motion to compel compliance with the subpoenas, whose issuance has been initially sustained ( Matter of Lipson v. Malvese Co., 39 Misc.2d 778, affd. 20 A.D.2d 666), places on the petitioners the burden of establishing that the scope of the investigation has exceeded the legitimate functions and powers of the Commissioner of Accounts (Nassau County Government Law, ยง 206). When the petitioners preliminarily contested the validity of the subpoenas, they encountered the burden of proving the subpoenas called for documents which were utterly irrelevant to any proper inquiry, or that their issuance constituted an obviously futile attempt to uncover anything legitimate ( Matter of La Belle Creole Int., S.A. v. Attorney-General, supra; Matter of Edge Ho Holding Corp. [ Higgins], 256 N.Y. 374, 382).
The issues involved in this proceeding have been passed upon at least four times, and in three cases the petition to quash the subpoena was dismissed and the petitioner was required to appear pursuant to the subpoena ( Matter of Gilmartin v. Lipson, supra; Matter of Lipson, 39 Misc.2d 778; Matter of Phillips [ Lipson], N.Y.L.J., Nov. 14, 1963, p. 16, col. 7). In another, where the same issues were involved, a recalcitrant witness was ordered apprehended by the Sheriff and ordered taken before the commissioner ( Matter of Lipson v. Martling, 40 Misc.2d 663).