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Issues: Whether an advocate who attests an affidavit without the deponent personally appearing before him and without administering oath commits professional misconduct, and what punishment is appropriate.
Analysis: The affidavit was found to have been attested by the advocate even though the deponent had not signed in his presence and had not personally appeared before him. The attestation implied that the affidavit had been sworn in accordance with law, while the facts showed that the endorsement was false to the advocate's knowledge. Such conduct violated the duty imposed by the law governing affidavits and oaths and amounted to participation in a forged document used to obtain an income-tax clearance certificate. The conduct was held to be wholly unbecoming of a member of the legal profession and squarely within professional misconduct.
Conclusion: The advocate was guilty of professional misconduct, and the enhanced punishment of suspension from practice for five years was warranted.