A statment of these cash balances viz., the balance in the Rokar and the balance in the Almirah from September 1, 1945, to January 31, 1946 was filed before the Income tax authorities and this statement showed that apart from the balance in the Rokar the balance in the Almirah rose from Rs. 1,36,397 10 0 on September 1, 1945, to Rs. 1,97,397 10 0 on September 30, 1945, to Rs. 2,23,397 10 0 on October 13, 1945, to Rs. 2,65,397 10 0 on November 27, 1945, to Rs. 2,91,397 10 0 on December 29, 1945, and remained at Rs. 2,81,397 10 0 on January 10, 1946.