HC: Arrest of CA/lawyer without corroborative evidence linking him with alleged offence, untenable

P&H HC holds that the arrest of CA or advocate should be avoided where such CA/advocate has filed returns or otherwise assisted in business, but is not beneficiary or part of fraud and arrest is merely based on statement without any corroborative evidence linking such professional with alleged offence; Warns against exercise of power to arrest "at the whims and caprices of officer or for the sake of recovery or terrorising any businessman or create an atmosphere of fear";...