He pointed out : firstly, that the Company, which was admitted to be a going concern, must have had some of its own employees,who must have been taken over, by the Corporation in 1960 , second, that D., N. Bhattacharjee, at the time of his resignation on 28 2 1963 had handed over the records and account books of the Company to the complainant which fact indicated that be "probably." did not know that any of these were forged for fabricated; thirdly, that it was "improbable" that the Corporation could carry on its business without its own employees; fourthly, that evidence had not, been led to show :what enquiries were made to indicate that the, names oft the pay sheet were fictitious fifthly, that the complainant had himself admitted that one or two persons shown in the pay sheet might have been employed by the Corporation and that this "demolished" the whole prosecution case of fictitious entries; and, Sixthly, that the opinion of the Handwriting Expert "does not appear to be emphatic" and was also not supported by "sufficient reasons".