(a) That the selection of the particular period (from 1.4.1958 to 3 1.12.1968) for the ascertainment and determination of disproportionate assets is itself arbitrary and caused prejudice to the respondent; The period of reckoning should have been from 1946 to 1968 as that would have given a fuller and a more complete picture; (b) That it was erroneous to proceed as was done by the trial H 912 court on the premise that respondent was the beneficial owner of the joint bank investments where his name was not the first name; That prosecution had failed to establish and it was erroneous on the part of the trial court to have assumed B that in respect of the deposits in which the wife 's name occurred first and respondent 's name second, the respondent alone was the beneficial owner (c) That the deduction of Rs.41,839.17 as the carried forward assets from the period prior to 1.4.1958 was inadequate and it should have been Rs.56,822.