I have found the answer
which file and function inside the kernel (is called) during the mounting of proc file system while system startup.
Is it do_mount?
NO, the mounting doesnt happen exactly in do_mount but in the function
void init proc root init(void) in thr file /fs/proc/root.c
which ultimately calls the function register_filesystem defined in fs/filesystem.c
which takes 'proc fs type' structure as parameter
And in which function does the unmounting of the proc file system
during shutdown
unmounting is done by the function unregister_filesystem
thanks
sounak