CHAKRAVARTTI, C. J.

( 1 ) THE respondent, Sri S. N. Das Gupta, is a Fellow of the Institute of Chartered Accountants and practices his profession in Calcutta. For the years 1942, 1943 and 1944 he was the Auditor of the Aryan Bank Limited, which has since gone into liquidation and in fact acted as such Auditor. The reports he made were in terms of the usual formula, but those for the first two years were made subject to special reports. After the failure of the Bank, certain criminal proceedings were commenced against its Managing Director, the Director in Charge, the Secretary and another Director, which resulted, in the end, in the conviction of the first two accused persons of conspiracy to falsify the accounts of the Bank and of publication of false balance-sheets. In those criminal proceedings, the respondent was a prosecution witness and it appears that not only the records of the Bank, but his personal papers as well were seized in the course of the investigation. The criminal proceedings terminated with the appellate judgment of this High Court, given in August, 1952.

( 2 ) ON 4-2-1954, one Sri B. K. Kaul, Deputy Secretary to the Government of India, Ministry of Finance, D

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