The High Court pointed out that from a cursory 626 examination of the evidence led on behalf of the prose cution, it appeared: that 3,719 bales of cotton were purported to be purchased by the Mills, and an equal number of bales of that commodity were purported to be sold on behalf of the Mills, during the months of September to December, 1945; that not only the number of bales was the same but also the classification of cotton purchased and sold; that except in two instances, in almost all cases of purchases and sales, the transactions of sales purported to have taken place some days after the alleged purchases, and that in no case did any sale purport to have taken place earlier than the purported purchase; that unlike admittedly genuine transactions, weigh ment certificates were not taken by the sellers but by the accused No. 2 to P. W. Chottey Lal; that the invoices from Chottey Lal were not taken by the sellers but by the accused No. 2; that cheques for large amounts running into thousands and lacs of rupees, prepared by, BhAt A, bank employee were not crossed and order cheques but bearer cheques; that such bearer cheques were not made over to the alleged sellers.