JUDGMENT :- (After stating facts and dealing with points not material to this report, his Lordship proceeded). Balkrishna Bhagwan Deshmukh, however, had no personal knowledge of the events that happened on or about July 10, 1940. He had been merely the sub-accountant in the head office of the bank at that time and was duly concerned with the writing of the books of account of the bank. An attempt was, however, made by Mr. Somjee to prove through this witness the various documents consisting of letters and documents executed by Jamhadas in favour of the bank and also the resolutions of the executive committee of the bank and the letters addressed by the bank to Nissim by proving the handwriting in which all the same purported to have been written. The attempt was obviously to prove the handwriting of these various documents without calling in evidence the persons who had written the same or who were acquainted with the contents thereof so that they might not be subjected to cross-examination at the hands of the counsel for the Official Assignee.

2. The witnesses who could have proved those documents and the contents thereof would have been Deshpande the managing director of