as well as by the High Court and it was also contended before us that in the bye­laws under the heading “business of the Bank” it was provided that the Bank could “invest surplus funds when not required for the business of the Bank in one or more ways specified in Section 19 of the Bihar Act (Clause 4 III(i) of the bye­Laws). Whether funds invested as provided in Section 19 of the Bihar Act would be surplus or not does not arise for decision in this case, but it has not been shown that the moneys which were in deposit with other Banks were “surplus” within that bye­law so as to take it out of Banking business. As we have pointed out above, it is a normal mode of carrying on Banking business to invest moneys in a manner that they are readily available and that is just as much a part of the mode of conducting a Bank's business as receiving deposits or lending moneys or discounting hundies or issuing demand drafts. That is how the circulating capital is employed and that is the normal