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Securities Appellate Tribunal

In Re: Ghcl Ltd. vs Unknown on 25 April, 2007

ORDER

G. Anantharaman, Member

1. As a part of SEBI's surveillance function, price and volume movement of the shares traded at BSE and NSE are being monitored under Integrated Market Surveillance System (IMSS). Based on ceartain pre-decided parameters built in the IMS System, an alert for the trades in the scrip of GHCL Ltd. ("GHCL") was generated. A preliminary examination of the alert and the trading activities in the scrip of GHCL revealed certain abnormal dealings in the shares of GHCL by entities related to the promoter group which warrants emergency measures to protect the interest of the investors. The findings of the preliminary examination are discussed herein below.

2. GHCL was incorporated in 1983 jointly by the Gujarat Industrial Corporation Ltd., GTC Industries Ltd and Dalmia Dairy Industries Ltd. being the major holders. The Company's main business is in Soda Ash and Textiles. The registered address of the company is GHCL House, Opp. Punjabi Hall, Near Navrangpura, Ahmedabad 380009.

3. The Board of Directors of GHCL is as follows:

Mr. Sanjay Dalmia Chairman Mr. Anurag Dalmia Director Mr. Neelabh Dalmia Director Mr. Naresh Chandra Director Mr. S.H. Ruparell Director Mr. Mahesh Kheria Alternate Director Mr. G.A. Tadas Director (IDBI) Mr. R.W.Khanna Director (Exim Bank) Mr. P Sampath Managing Director Mr. R.S. Jalan Managing Director Mr. Jagdish Kapoor Director Dr. B.C. Jain Director Mr. H.H. Faruqi Director Mr. Tej Malhotra Executive Director

4. The shareholding pattern of the company as on March 31, 06 is as follows:

Table 1: Shareholding pattern as on December 31, 2006
------------------------------------------------------------------
    Category of shareholder            Total No. of   % of  share  
                                           shares       holding  
------------------------------------------------------------------
(A) Shareholding of Promoter and        38126532        39.27 
    Promoter Group  Bodies Corporate

    Directors/Promoters & their            30050         0.03 
    Relatives & Friends
 
    Trusts                                152000         0.16 

                                       -------------------------
                              Sub Total 38308582        39.46 
                                       -------------------------
    Foreign Bodies Corporate             5507900         5.67 
                                       -------------------------
                              Sub Total  5507900         5.67 
                                       -------------------------
    Total shareholding of Promoter      43816482        45.13 
    and Promoter Group (A)             -------------------------
(B) Public Shareholding 

(1) Institutions  Mutual Funds/UTI     2881913         2.97 
    Financial Institutions/Banks       1499432         1.54 
    Insurance Companies                  4824294         4.97 
    Foreign Institutional Investors       750770         0.77 
    Foreign Mutual Fund                  2129018         2.19 
                                       -------------------------
                              Sub Total 12085427        12.45 
                                       -------------------------
(2) Non-Institutions Bodies Corporate   22336395        23.01 
    Individuals  
    Individual shareholders holding     11779659        12.13 
    nominal share capital 
    up to Rs. 1 lakh

    Individual shareholders holding      3578870         3.69 
    nominal share capital in 
    excess of Rs. 1 lakh
   
    Clearing Members                     1012235         1.04 
    Foreign Corporate Bodies                8900         0.01 
    Market Maker                           59305         0.06 

    Non Resident Indians                 1745653         1.8 
    Hindu Undivided Families              661735         0.68 
        Trusts                               350           -
                                       -------------------------
                              Sub Total 41186502        42.42 
                                       -------------------------
    Total Public shareholding (B)       53271929        54.87 
----------------------------------------------------------------
Total (A)+(B) 97088411 100
----------------------------------------------------------------
Source:BSE Page 2 of 23

5. The corporate announcement by GHCL in the month of November 06 to March 2007 is as follows:

Table 2: Corporate announcements of GHCL
--------------------------------------------------------------------------
Date News subject News body
-------------------------------------------------------------------------- 30/11/06 Change in Financial Year Change of financial year from December ending to March ending and hence annual accounts of the Company for the year will be closed on March 31, 2007 i.e. for 15 months.
1/12/06     Updates                   Oval Investment Pvt Ltd (one of the 
                                     promoter Company) has informed the 
                                     Company that they have obtained 
                                     approval from Reserve Bank of India 
                                     (RBI) for transfer of 20,00,000 
                                     preferential convertible warrants of
                                     the Company, in favour of Hexabond Ltd
                                     (foreign promoter Company) i.e. inter
                                     se transfer between the promoters.
11/12/06    Outcome of CoD Meeting   GHCL Ltd has informed BSE that Banking & 
                                     Operations Committee of the Board of 
                                     Directors (CoD) in its meeting held on
                                     December 11, 06 has approved transfer 
                                     of 20,00,000 Preferential Warrants 
                                     convertible into equity shares from Oval
                                     Investment Pvt Ltd to Hexabond Ltd. 

15/12/06    Conversion of            Warrant into Equity Shares Request from
            Preferential             Hexabond Ltd for conversion of 20,00,000 
                                     preferential warrants into equity shares 

12/02/2007  Acquisition              The Company acquired Best Manufacturing 
                                     Group of USA for a consideration of 
                                     US $ 35 million through its 
                                     international subsidiary GHCL Inc. 

22/12/06     GHCL - Acquisition      The Company's step down 
            of assets of H W         subsidiary Dan River Inc., in USA 

            Baker Lenin Co.          acquired assets of H W Baker Lenin Co.,
                                     having a turnover of US Dollar 70 
                                     million through competitive bidding 
                                     process for US Dollar 6.75 million.

26/12/06      GHCL- Allotment of     The company's 20,00,000 Equity Shares 
              Equity Shares          of Rs 10/- each were allotted at a 
                                     premium of Rs 55.10 per share for 
                                     cash to Hexabond Ltd after conversion 
                                     of 20,00,000 preferential convertible 
                                     warrants. With this allotment, the Paid 
                                     up Share Capital of the Company stands 
                                     increased from 9,50,88,411 Equity 
                                     Shares of Rs 10/- each to 9,70,88,411 
                                     Equity Shares of Rs 10/- each. 

15/03/2007   Conversion              Conversion of The Company allotted 
                                     25,00,000 Equity Shares of
                                     Preferential Rs 10/- each at a 
                                     premium of Rs 55.10 per share 
                                     Convertible for cash to Oval 
                                     Investment Pvt Ltd against Warrants
                                     conversion of 25,00,000 preferential 
                                     convertible warrants With this 
                                     allotment, the Paid up Share Capital 
                                     of the Company stands increased from 
                                     9,70,88,411 Equity Shares of Rs 10/- 
                                     each to 9,95,88,411 Equity Shares
                                     of Rs 10/- each. 
--------------------------------------------------------------------------
Source : BSE

6. An alert in the trades in the scrip of GHCL was generated in the IMSS based on certain pre-decided parameters. The preliminary examinations of the said alert and the trading activities in the scrip of GHCL revealed certain abnormal trading behaviour by entities related to the promoter group. To decipher the abnormal trading behaviour of the promoter group entities in the shares of GHCL during the period November 01, 2006 to March 31, 2007, the trading data of GHCL at BSE and NSE, off-the-market transactions, client details from the Uniform Client Code database, demat transactions, details of company records from ROC were gathered/collated and examined.

7. During the period under examination i.e. November 2006 to March 2007, it was observed that following seven entities who were having common address i.e. House No. 6., Pocket - 40, Chittaranjan Park, New Delhi-110019 were regularly trading in the shares of GHCL through 70 multiple client accounts (BSE-35 and NSE-35) with 38 brokers (BSE-18 and NSE-20):

i) Antarctica Investment Private Ltd
ii) Carissa Investment Pvt. Limited
iii) Comosum Investment Pvt. Ltd.
iv) Darpan Garden Exports Private Ltd
v) Jalco Financial Service Pvt. Ltd
vi) Pathik Merchandise Pvt. Ltd.
vii) Wilful Finance And Investment Co Pvt. Ltd.

8. The entities shown at Sr. Nos. (i), (ii), & (iii) viz., Antarctica Investment Private Ltd, Carissa Investment Pvt. Limited and Comosum Investment Pvt. Ltd., are shown under Promoter Group in the share holding pattern of GHCL as on September 30, 2006. The above seven entities are having common address and phone number and hereinafter are referred as 'Jalco Group'.

9. The details of the directors of the Jalco Group entities who have traded in the shares of GHCL is as follows:

Table 3: Directors of Jalco group and their directorships in other companies
------------------------------------------------------- Entities Directors Directorship in other companies
------------------------------------------------------- DARPAN
1. Alok Kumar Srivastva
2. Bhairav Dutt Naliwal
3. Sanjay Jalan (Former Director Resigned in Sept 2006) Bhairav Dutt Naliwal is also Director of
1. Willful Finance
2. Jalco Enterprises Pvt. Ltd.
3. Jalco Plasto Chem Industries Pvt. Ltd.
Alok Kumar Srivastava is also Director of
1. Jalco Financial Services Pvt. Ltd.
2. Jalco Enterprises Pvt. Ltd.
3. Jalco Plasto Chem Industries Pvt. Ltd.
WILFUL FINANCE
1. Bhairav Dutt Naliwal
2. Pradeep Kumar
3. Balbeer Singh
4. Manohar Ram (resigned on 23/01/07) Manohar Ram is also Director of
1. Carissa Investments Pvt. Ltd.
2. Comosum Investments Pvt. Ltd.
3. Dear Investments Pvt. Ltd.
4. Lovely Investments Pvt. Ltd.
5. Jalco Plasto Chem Industries Pvt. Ltd.
6. Jalco Financial Services Pvt. Ltd
7. Dew Films Pvt. Ltd.
8. Grotto Pharmaceuticals Pvt. Ltd.
JALCO FINANCIAL SERVICES PVT.LTD.
1. Alok Kumar Srivastva
2. Vinay Kumar Mehta
3. Manohar Ram ANTARCTICA
1. Pradeep Kumar
2. Rajesh Kumar CARISSA INVESTMENTS PVT LTD
1. Rajesh Kumar
2. Vinay Kumar Mehta
3. Manohar Ram COMOSUM INVESTMENTS PVT LTD
1. Suruj Gurung
2. Vinay Kumar Mehta
3. Manohar Ram
-------------------------------------------------------

It can be observed from the above table that Manohar Ram is a director in eight entities belonging to Jalco Group including the promoter group entities. Similarly, Alok Kumar Srivastava and Bhairav Dutt Naliwal are common directors in four entities each belonging to Jalco Group including the promoter group entities. The above table brings out the linkages between the various Jalco Group entities mentioned above.

10. It was further observed from the data obtained from the Depositories that there are 51 Beneficial accounts (CDSL-19 and NSDL-32), all from the same address as of above mentioned Jalco Group.

11. The existence of 51 demat accounts with the Depositories and 70 client accounts with 38 brokers from a single address of 7 entities of Jalco Group including the promoter entities of GHCL who are regularly trading in the shares of GHCL raised a suspicion that there could be a scheme or a deceptive device for perpetrating market manipulation by these entities.

Synchronized Trades

12. It was observed that there were several synchronized trades executed by the Jalco Group entities during the period December 2006 to March 2007. The said synchronized trades observed in the scrip of GHCL for the said period at BSE and NSE is given below:

Table 4: Details of Synchronized trades
---------------------------------------------------------------------------------------------------------------------
 Date   SE  Trade    Buy Ord  Trade  Buy Ord   Trade    BUY    Buy Ord     Buy oder     SELL  Sell Ord    Sell Order 
             Id        &      Price  Sell Ord  Time     CLNT    Time          No.       CLNT    Time           No.
                    Sell Ord         & Trade            Name                            Name
                                       Qty
---------------------------------------------------------------------------------------------------------------------- 1/03/07 N 2007030121 11109 165.40 15000 14:46:00 JALC 14:45:59 200703017 060164 WFIL 14:46:00 200703017 060301 1/03/07 N 2007030121 20133 165.40 20000 14:46:51 JALC 14:46:43 200703017 065676 WFIL 14:46:51 200703017 066641 9/03/07 N 2007030918 75264 163.40 2000 14:15:07 JALC 14:15:07 200703096 727372 JALC 14:14:08 200703096 720183 9/03/07 N 2007030919 56443 163.40 10000 14:26:30 WFIL 14:26:30 200703096 797638 JALC 14:26:16 200703096 796440 9/03/07 N 2007030924 96050 163.55 25000 15:38:27 WFIL 15:38:27 200703092 410081 JALC 15:38:18 200703097 225681 12/03/07 N 2007031218 58862 164.60 25000 15:10:59 JALC 15:10:55 200703126 771598 JALC 15:10:59 200703121 822795 12/03/07 N 2007031218 61239 164.40 25000 15:11:25 JALC 15:11:23 200703126 774116 JALC 15:11:25 200703121 824936 13/03/07 N 2007031320 54437 163.25 25000 15:03:43 CIPL 15:03:43 200703131 955182 CIPL 15:03:40 200703131 954904 13/03/07 N 2007031320 56670 163.30 25000 15:04:00 CIPL 15:04:00 200703131 956838 CIPL 15:03:58 200703131 956586 13/03/07 N 2007031320 58678 163.20 25000 15:04:19 CIPL 15:04:19 200703131 958727 CIPL 15:04:16 200703131 958361 13/03/07 N 2007031320 60720 163.35 25000 15:04:34 CIPL 15:04:34 200703131 960313 CIPL 15:04:31 200703131 960034 22/03/07 N 2007032206 85482 158.75 10000 11:52:38 JALC 11:52:38 200703225 939854 WFIL 11:52:37 200703225 939725 22/03/07 N 2007032206 86848 158.80 10000 11:52:53 JALC 11:52:53 200703225 941007 WFIL 11:52:52 200703225 940940 22/03/07 N 2007032206 89456 158.75 10000 11:53:10 JALC 11:53:10 200703225 942351 WFIL 11:53:08 200703225 942192 22/03/07 N 2007032206 92183 158.80 10000 11:53:23 JALC 11:53:23 200703225 943681 WFIL 11:53:19 200703225 943318 22/03/07 N 2007032206 94430 158.80 10000 11:53:36 JALC 11:53:36 200703225 945126 WFIL 11:53:34 200703225 944893 22/03/07 N 2007032207 39407 158.80 25000 12:02:22 JALC 12:02:22 200703225 992593 WFIL 12:02:18 200703225 992322 22/03/07 N 2007032207 40805 158.75 25000 12:02:41 JALC 12:02:41 200703225 993870 WFIL 12:02:39 200703225 993746 23/03/07 N 2007032311 05966 154.50 20000 12:49:19 JALC 12:49:19 200703236 235799 WFIL 12:49:19 200703236 235776 23/03/07 N 2007032311 10838 154.50 30000 12:50:35 JALC 12:50:35 200703236 241412 WFIL 12:50:24 200703236 240622 23/03/07 N 2007032311 12109 154.40 20000 12:50:58 JALC 12:50:58 200703236 243011 WFIL 12:50:57 200703236 242962 23/03/07 N 2007032311 13418 154.40 10000 12:51:17 JALC 12:51:17 200703236 244481 WFIL 12:51:17 200703236 244452 26/03/07 N 2007032607 74340 156.65 100000 12:36:06 JALC 12:36:02 200703265 962674 WFIL 12:36:06 200703265 962863 26/03/07 N 2007032607 75323 156.65 100000 12:36:24 JALC 12:36:24 200703265 963897 WFIL 12:36:23 200703265 963786 26/03/07 N 2007032610 14634 156.30 100000 13:41:48 JALC 13:41:48 200703266 193540 WFIL 13:41:48 200703266 193569 26/03/07 N 2007032611 23220 156.45 25000 14:11:19 WFIL 14:11:19 200703266 304436 JALC 14:11:19 200703261 369899 26/03/07 N 2007032611 24218 156.40 25000 14:11:35 WFIL 14:11:35 200703266 305338 JALC 14:11:34 200703261 370779 26/03/07 N 2007032611 25850 156.40 25000 14:12:00 WFIL 14:12:00 200703266 306820 JALC 14:12:00 200703261 372315 26/03/07 N 2007032611 69298 156.40 25000 14:20:37 WFIL 14:20:37 200703266 342373 JALC 14:20:34 200703261 408391 26/03/07 N 2007032611 70263 156.30 25000 14:20:49 WFIL 14:20:49 200703266 343173 JALC 14:20:48 200703261 409334 28/03/07 N 2007032810 00278 150.20 50000 12:56:15 JALC 12:56:15 200703281 190334 WFIL 12:56:14 200703281 190268 8/2/07 N 2007020814 84772 177.00 25000 13:13:16 JALC 13:13:12 200702086 539760 JALC 13:13:16 200702081 631644 8/2/07 N 2007020814 87515 177.05 25000 13:13:46 JALC 13:13:41 200702086 542049 JALC 13:13:46 200702081 634107 8/2/07 N 2007020815 10746 177.10 25000 13:18:11 JALC 13:18:10 200702086 563050 JALC 13:18:11 200702081 656160 8/2/07 N 2007020821 90868 177.00 25000 15:06:21 JALC 15:06:20 200702087 173799 JALC 15:06:21 200702082 280730 21/02/07 N 2007022115 77213 169.20 50000 14:27:00 WFIL 14:27:00 200702216 705711 JALC 14:26:58 200702216 705568 27/02/07 N 2007022720 88377 167.50 15000 15:13:34 JALC 15:13:34 200702277 080784 WFIL 15:13:24 200702272 163893 4/12/06 B 341 177 25000 13:28:01 JALC 13:27:55 767206020 410726 JALC 13:28:01 576203000 000234 4/12/06 B 343 177 25000 13:28:13 JALC 13:28:12 767205020 443973 JALC 13:28:12 576203000 000235 4/12/06 B 344 177 25000 13:28:26 JALC 13:28:26 767206020 410729 JALC 13:28:19 576203000 000236 4/12/06 B 353 177 15000 13:31:15 JALC 13:31:15 767203020 722683 DGEL 13:31:12 121201020 593266 4/12/06 B 355 177 7000 13:31:42 JALC 13:31:28 767203020 722684 DGEL 13:31:41 121201020 593270 4/12/06 B 382 177 25000 14:19:03 PMPL 14:18:59 767205020 444135 JALC 14:19:02 576203000 000293 4/12/06 B 468 177 25000 15:16:21 PMPL 15:16:19 767206020 411118 JALC 15:16:21 673205020 337946 6/12/06 B 480 174 25000 14:13:59 JALC 14:13:59 917046020 119600 JALC 14:13:54 576203000 001646 6/12/06 B 490 174 5000 14:25:33 WFIL 14:25:33 912206000 093962 DGEL 14:25:20 300020201 78839 6/12/06 B 493 174 5000 14:25:59 WFIL 14:25:58 912202020 432053 DGEL 14:25:47 300020201 78843 6/12/06 B 494 174 5000 14:26:13 WFIL 14:26:12 912206000 093963 DGEL 14:26:04 300020201 78845 6/12/06 B 519 174 25000 14:32:20 WFIL 14:32:16 767204020 471011 DGEL 14:32:20 446201030 659978 12/12/06 B 290 165 5000 13:39:46 JALC 13:39:31 767206020 419232 JALC 13:39:46 408205020 736374 12/12/06 B 738 160 20000 14:43:44 JALC 14:43:42 767201021 296425 JALC 14:43:44 576203000 004182 12/12/06 B 740 159 20000 14:44:21 JALC 14:44:09 767203020 731685 JALC 14:44:11 576203000 004183 12/12/06 B 766 159 20000 14:54:37 JALC 14:54:36 767205020 452699 JALC 14:54:36 576203000 004196 12/12/06 B 839 164 10000 15:18:40 JALC 15:18:37 767205020 452851 JALC 15:18:39 576203000 004244 13/12/06 B 808 167 50000 14:53:52 DGEL 14:53:51 767205020 454237 JALC 14:53:47 179041000 000240 19/12/06 B 491 163 1603 15:41:12 DGEL 15:41:12 300020201 79823 JALC 15:40:28 185003020 224634 21/12/06 B 1048 169 25000 14:34:58 WFIL 14:34:55 179041000 000306 JALC 14:34:57 767206020 429406 21/12/06 B 1049 169 25000 14:35:12 WFIL 14:35:12 179041000 000307 JALC 14:35:10 767204020 486432 21/12/06 B 1050 168 25000 14:35:29 WFIL 14:35:29 179041000 000308 JALC 14:35:27 767203020 741785 21/12/06 B 1069 168 25000 14:40:08 WFIL 14:40:07 767204020 486457 JALC 14:40:07 179041000 000312 21/12/06 B 1070 168 25000 14:40:19 WFIL 14:40:17 767204020 486462 JALC 14:40:19 179041000 000313 21/12/06 B 1071 168 25000 14:40:30 WFIL 14:40:28 767201021 306322 JALC 14:40:29 179041000 000314 21/12/06 B 1072 168 20000 14:40:49 WFIL 14:40:47 767206020 429437 JALC 14:40:49 179041000 000315 21/12/06 B 1154 168 25000 15:12:39 JALC 15:12:39 312003020 171918 JALC 15:12:39 767203020 741963 26/12/06 B 1487 167 10000 14:56:25 WFIL 14:56:24 121201020 622819 PMPL 14:56:11 767201021 309110 28/12/06 B 260 167 25000 13:16:12 CIPL 13:16:12 767206020 434468 JALC 13:16:12 576203000 011510 28/12/06 B 261 167 25000 13:16:27 CIPL 13:16:24 767201021 311493 JALC 13:16:27 576203000 011512 28/12/06 B 262 167 10000 13:16:37 CIPL 13:16:36 767204020 491542 JALC 13:16:37 576203000 011513 11/1/07 B 837 168 25000 14:14:28 WFIL 14:14:27 300020201 81667 CIPL 14:14:25 912209000 108908 11/1/07 B 838 168 25000 14:14:47 DGEL 14:14:47 300020201 81668 CIPL 14:14:46 912207000 106962 11/1/07 B 852 168 50000 14:22:51 DGEL 14:22:51 300020201 81672 JALC 14:22:46 767204020 503394 12/1/07 B 151 169 25000 11:40:09 DGEL 11:40:08 300020201 81724 CIPL 11:40:08 912206000 108241 12/1/07 B 153 169 25000 11:40:23 DGEL 11:40:23 300020201 81725 CIPL 11:40:20 912207000 107369 12/1/07 B 271 169 25000 12:18:33 JALC 12:18:32 767206020 447766 DGEL 12:18:32 300020201 81744 19/02/07 B 271 171 3387 13:39:19 WFIL 13:38:59 767201021 360919 WFIL 13:39:19 576203000 023816 21/02/07 B 107 169 50000 14:27:26 WFIL 14:27:25 179041000 001046 JALC 14:27:17 907204020 425253 28/02/07 B 157 165 25000 14:29:02 JALC 14:28:59 312008020 122365 JALC 14:29:01 576202020 190431 28/02/07 B 190 165 50000 15:17:16 JALC 15:17:16 125216020 153201 WFIL 15:17:15 767201021 369946 6/3/07 B 262 163 50000 15:59:45 JALC 15:59:41 179041000 001135 JALC 15:59:44 576201020 382669 6/3/07 B 266 163 10000 16:02:26 JALC 16:02:25 179041000 001137 JALC 16:02:25 907204020 442270 8/3/07 B 41 164 25000 10:29:22 JALC 10:29:21 576204000 009014 JALC 10:29:20 673205020 368915 8/3/07 B 45 164 25000 10:30:05 JALC 10:29:59 576201020 382962 JALC 10:30:05 673205020 368919 8/3/07 B 86 163 25000 13:00:57 JALC 13:00:57 576204000 009073 JALC 13:00:57 673205020 369024 8/3/07 B 250 164 25000 15:49:55 WFIL 15:49:54 673205020 369188 DGEL 15:49:54 121201020 727744 8/3/07 B 251 164 25000 15:50:09 WFIL 15:50:09 673205020 369189 DGEL 15:50:07 121201020 727746 14/03/07 B 512 162 40000 15:55:29 JALC 15:55:28 576202020 192814 JALC 15:55:28 917046020 120720 13/02/07 B 791 164 50000 14:52:13 JALC 14:52:12 907204020 416105 WFIL 14:52:13 179041000 000950 13/02/07 B 792 164 50000 14:52:32 JALC 14:52:25 907204020 416107 WFIL 14:52:32 179041000 000951 19/03/07 B 146 162 5000 15:37:44 DGEL 15:37:44 121201020 740581 JALC 15:37:44 576203000 028480 19/03/07 B 147 162 10000 15:38:01 DGEL 15:38:01 21201020 740586 JALC 15:37:59 576204000 010996 19/03/07 B 148 162 2000 15:38:14 DGEL 15:38:13 121201020 740587 JALC 15:38:12 576201020 384874 19/03/07 B 149 162 5000 15:38:31 DGEL 15:38:31 121201020 740591 JALC 15:38:30 576203000 028481 19/03/07 B 152 162 1 15:39:17 DGEL 15:39:16 121201020 740596 JALC 15:39:10 576201020 384875 19/03/07 B 154 162 1 15:39:43 DGEL 15:39:42 121201020 740598 JALC 15:39:35 576202020 193605 19/03/07 B 155 162 10000 15:43:08 DGEL 15:43:07 121201020 740615 JALC 15:43:08 576204000 011002 19/03/07 B 157 162 1 15:43:28 DGEL 15:43:27 121201020 740619 JALC 15:43:21 576201020 384881 19/03/07 B 165 162 1 15:44:38 DGEL 15:44:37 121201020 740628 JALC 15:44:31 576201020 384884 19/03/07 B 178 162 10000 15:55:00 DGEL 15:54:57 121201020 740691 JALC 15:54:59 576202020 193622 19/03/07 B 179 162 5000 15:55:18 DGEL 15:55:15 121201020 740694 JALC 15:55:18 576202020 193624 19/03/07 B 182 162 10000 15:56:28 JALC 15:55:35 408206020 180289 JALC 15:56:12 917046020 120780 19/03/07 B 184 162 1 15:59:37 DGEL 15:59:36 121201020 740724 JALC 15:59:29 576203000 028502 19/03/07 B 186 162 1 15:59:56 DGEL 15:59:55 121201020 740726 JALC 15:59:49 576201020 384904 19/03/07 B 224 163 25000 16:09:51 DGEL 16:09:49 121201020 740799 JALC 16:09:50 576204000 011023 22/03/07 B 75 159 20000 11:55:39 WFIL 11:55:39 179041000 001242 JALC 11:55:38 179013020 109047 22/03/07 B 77 159 15000 11:56:55 WFIL 11:56:54 179041000 001244 JALC 11:56:48 179013020 109049 23/03/07 B 1153 154 25000 12:58:07 WFIL 12:58:06 179041000 001262 JALC 12:58:07 179013020 109057 23/03/07 B 1154 154 25000 12:58:21 WFIL 12:58:21 79041000 001263 JALC 12:58:18 179013020 109058 23/03/07 B 1164 154 25000 12:59:05 WFIL 12:59:04 179041000 001265 JALC 12:59:02 179013020 109060 26/03/07 B 246 156 100000 11:26:40 JALC 11:26:35 907204020 465352 WFIL 11:26:39 121201020 748156 26/03/07 B 265 156 100000 11:28:55 WFIL 11:28:54 907204020 465367 DGEL 11:28:54 121201020 748163 26/03/07 B 422 156 100000 13:42:29 JALC 13:42:28 907204020 465655 WFIL 13:42:27 325204000 084208
----------------------------------------------------------------------------------------------------------------------
Legend:
---------------------------------------------------------
Client code Client Name
---------------------------------------------------------
CIPL               CARISSA INVESTMENT PVT LIMITED 
DGEL               DARPAN GARDEN EXPORTS PVT. LTD 
JALC               JALCO FINANCIAL SERVICES PRIVATE LIMITED 
PMPL               PATHIK MERCHANDISE PVT LTD. 
WFIL               WILFUL FINANCE INVESTMENT CO PVT LTD 
---------------------------------------------------------

13. It is observed from the above table that the Jalco Group entities including promoter group entities viz. Jalco Financial Services Pvt. Ltd., Darpan Garden Exports Pvt. Ltd., Pathik Merchandise Pvt. Ltd., Wilful Finance & Investment Pvt. Ltd. and Carissa Investment Pvt. Ltd. have been continuously executing synchronized trades among themselves throughout the period December 2006 to March 2007. There were 111 such transactions where the Jalco group entities had indulged in synchronized trades amongst themselves. In all these instances, the difference between buy order time and sell order time was less than a minute. Out of these 111 synchronised trades, in about 85 trades, the time difference between buy order and sell order was less than 5 seconds. In all these trades, the price and quantity of buy order and sell order were the same. Thus, all the ingredients of a synchronized trade were fulfilled i.e. same order price and quantity and very little time difference between the punching of buy and sell orders. The above scheme of operation appears to be prima facie carried out by Jalco group of entities including promoter entities. The role of brokers if any in the above scheme is being separately investigated.

14. The continuing pattern of synchronized trades by the Jalco Group entities, as detailed above, leads to a doubt that these entities are creating artificial volume in the transactions of GHCL, probably with a view to attract investor attention to the scrip.

Off-the-Market transactions

15. The large scale transactions by the Jalco Group entities including promoter group entities in the shares of GHCL indicates a concomitant possibility of their dealings in the off-the-market transactions. Accordingly, off-the-market transactions in the shares of GHCL were examined and it was observed that the Jalco Group entities including promoter group entities were executing several off-the-market transactions among themselves.

16. Some of the off-the-market transaction at NSDL executed by the Jalco group entities including the promoter group entities is given below:

Table 5: Off-market transctions of Jalco group in NSDL
---------------------------------------------------------------------------------------
 SOURCE     SOURCE       TARGET             TARGET                 EXECUTION    NO OF   
CLIENT ID  CLIENT NAME  CLIENT ID         CLIENT NAME                 DATE   SECURITIES
---------------------------------------------------------------------------------------
13406268  CARISSA      10159919  Jalco financial services Pvt Ltd.     10/4/05   200000 
13406268  INVESTMENT   10159919  Jalco financial services Pvt Ltd.    10/28/05   700000 
10447308  PRIVATE      10575768  Wilful finance and investment          1/3/06   340000 
10447308  LIMITED      10176943  company pvt ltd                        1/6/06   100000 
13406268               10159919  Jalco financial services Pvt Ltd.      4/3/06   100000 
10243697               10447316  Jalco financial services pvt ltd       4/4/06   300000 
10243697  DARPAN       10575768  Wilful finance and investment          4/4/06   345000 
          GARDEN                 company pvt ltd
10243697  EXPORTS      10159919                                         6/9/06    50000 
10243697  PRIVATE      10159919  Jalco financial services Pvt Ltd.     6/20/06   200000 
10243697  LIMITED      10159919                                         7/1/06   259000 
10243697               10159919                                        7/10/06    75000 
10159919  JALCO        10243697  Darpan garden exports Pvt Ltd.         8/3/06   100000 
          FINANCIAL 
          SERVICES PVT LTD
10159919               10243697  Darpan garden exports Pvt Ltd.         8/4/06   200000 
10447316               10176943  Wilful finance and investment         11/6/06   145000 
                                 Company Pvt Ltd               
10176943               10243697  Darpan garden exports Pvt Ltd.       11/14/06   200000 
10176943               10159919                                       11/14/06   200000 
10176943  FINANCE AND  10159919                                       11/21/06   100000 
          WILFUL
10176943  INVESTMENT   10159919                                       11/22/06   300000 
10176943  COMPANY PVT  10159919  Jalco financial services pvt ltd      12/4/06   150000 
10176943  LTD          10159919                                        12/4/06    36000 
10575768               10159919                                        12/4/06    34000 
10575768               10159919                                       12/14/06    40000 
---------------------------------------------------------------------------------------
It is observed from the above table that Jalco Group entities were indulging in off-themarket transactions among themselves. It appears that the Jalco group entities while indulging in synchronized trades on BSE and NSE were simultaneously executing off-market transactions to evade the monitoring systems of the stock exchanges.
Trading of Jalco Group entities including promoter group entities

17. It was observed that Jalco Group including promoter group entities were trading extensively in the shares of GHCL throughout the period under examination i.e. from November 2006 to March 2007. The trade details of Jalco group during the said period at BSE is as follows:

Table 6: Trading of Jalco group on BSE
------------------------------------------------------------------------------------------------------------
SN       Client                  Broker                            Buy     Buy Value     Sell    Sell Value 
                                                                  Volume                Volume 
------------------------------------------------------------------------------------------------------------ 1 CARISSA INVESTMENT UTI Securities Ltd. 113524 19086539.40 110000 18453500.00 PVT LIMITED 2 COMOSUM INVESTMENT Ashika Stock Broking Ltd. 20000 3269000.00 100000 16860000.00 PVT. LTD.
3 Indiabulls Securities Ltd. 3500 539150.00 4 UTI Securities Ltd. 395993 66281800.75 350000 58328311.85 5 Edelweiss Securities Pvt. Ltd. 459377 77503506.65 704400 112872552.25 6 DARPAN GARDEN Motilal Oswal Securities Ltd. 1612671 272670740.50 1585278 261239939.80 EXPORTS P LTD 7 Anand Rathi Securities Pvt. Ltd., 350000 55134353.10 50000 8711551.85 8 Indiabulls Securities Ltd. 95000 16944086.20 9 JALCO FINANCIAL India Infoline Securities Pvt. Ltd. 884591 148571606.05 1920687 316711701.95 SERVICES P LTD 10 Sovereign NV Securities Pvt. Ltd. 35500 6218932.50 107454 18870559.95 11 Emkay Share & Stock Brokers Ltd. 305500 50735580.65 150451 24532587.30 12 LKP Shares & Securities Ltd. 47071 7930458.60 50000 8426416.30 13 IL & FS Investsmart Ltd. 380000 62464783.80 550000 88776735.00 14 MR Share Broking Pvt. Ltd. 322121 53442605.20 205000 34374340.05 15 J.M. Morgan Stanley Financial 150000 23322676.20 Services Pvt. Ltd.
16 Quantum Stocks Pvt. Ltd. 30000 5247150.20 62199 10660444.60 17 Indiabulls Securities Ltd. 1790000 285437185.25 623891 105844545.25 18 Brics Securities Ltd. 1228731 204961750.95 3485839 587798459.35 19 Anand Rathi Securities Pvt. Ltd., 125000 21034547.20 20000 3525000.00 20 Kotak Securities Ltd. 399970 66348900.35 619280 101230146.90 21 DSE Financial Services Ltd. 289063 48436773.50 558386 94577910.40 22 UTI Securities Ltd. 910000 152405420.80 452513 75678275.35 23 Karvy Stock Broking Ltd. 760737 128975038.05 1594769 273564918.50 24 PATHIK MERCHANDISE UTI Securities Ltd. 596279 102834356.25 585000 98304255.00 PVT LTD.
25 WILFUL FINANCE & LKP Shares & Securities Ltd. 19247 3416462.65 10244 1836664.95 INVESTMENT COMPANY LTD 26 WILFUL FINANCE & Brics Securities Ltd. 66357 10929805.40 78569 13169854.60 INVESTMENT COMPANY Pvt LTD 27 Ashika Stock Broking Ltd. 295000 52341185.70 150000 26020155.05 28 J.M. Morgan Stanley Financial 50000 8307485.00 200000 31736205.00 Services Pvt. Ltd.
29 Anand Rathi Securities Pvt. Ltd., 1150284 195061773.25 484831 81150352.20 30 Indiabulls Securities Ltd. 600000 93764301.40 99338 16527471.20 31 Kotak Securities Ltd. 135000 22128499.10 32 Edelweiss Securities Pvt. Ltd. 236702 41116717.25 906645 145639470.05 33 WILFUL FINANCE & India Infoline Securities Pvt. Ltd. 780832 130413313.00 1078682 180650184.20 INVESTMENT PVT LTD 34 UTI Securities Ltd. 460000 77514222.25 300000 49712500.00 Total 15098050 2514790707 17193456 2865785009
------------------------------------------------------------------------------------------------------------

18. The details of dealings of Jalco group including promoter group entities during the said period i.e. from November 2006 to March 2007 at NSE is as follows:

Table 7: Trading of Jalco group on NSE
----------------------------------------------------------------------------------------------
SN       Client                           Broker                Buy      Buy     Sell   Sell 
                                                              Volume    Value   Volume  Value 
----------------------------------------------------------------------------------------------
1. Antarctica Investment Pvt. Ltd. Kotak Securities Ltd. 500 78150
2. K & A Securities (P) Ltd. 448450 73221559.35
3. Carissa Investments Adinath Capital 200000 32655000 Pvt. Ltd Services Ltd.
4. Ashika Stock Broking Ltd. 194404 31864032.7
5. Sovereign Nv Securities Pvt. Ltd. 121529 19881087.5
6. Kotak Securities Ltd. 269846 41935359.2
7. Comosum Investment Pvt. Ltd. Indiabulls 2543 392066.8 Securities Ltd.
8. Motilal Oswal Securities Ltd. 4739 775759.5
9. Darpan Garden Exports Edelweiss Securities 498886 83969621.4 339464 56935993.6 Pvt. Ltd Pvt. Ltd.
10. Navratan Capital & 2523413 428177626.9 2464649 412574064 Securities Pvt. Ltd.
11. Indiabulls Securities Ltd. 677022 106610217.4 100000 16560000
12. Sovereign Nv Securities Pvt. Ltd. 85000 14428861 127581 22374983.9
13. Karvy Stock Broking Ltd 2950753 507414695.8 2396514 406858593
14. Adinath Capital Services Ltd. 2907679 488770405.5 4369958 738473825
15. Brics Securities Ltd. 4022019 687929096.3 1689528 280833446
16. Motilal Oswal Securities Ltd. 49801 8286883.5 19602 3184234.85
17. India Infoline Securities Pvt. Ltd. 1367746 221861541.2 888306 143488004
18. Jalco Fin. Services Pvt. Ltd. V R M Share Broking 492636 81980439.05 277270 45276511.3 Private Ltd.
19. IL&FS Investsmart Ltd. 1249562 210997210.3 453246 74353676.2
20. Quantum Securities Pvt Ltd. 318416 55371651.6 276733 47836977.2
21. J M Morgan Stanley Retail Services Pvt Ltd. 749563 121630435.5 249998 39437179.4
22. Navratan Capital & Securities Pvt. Ltd. 200928 30997152.4
23. Emkay Share & Stock Brokers P Ltd. 644583 107551192.4 409518 69013505.8
24. Kotak Securities Ltd. 673286 109343232.6 889362 145431593
25. Indiabulls Securities Ltd. 3321256 531333821.7 1962766 329406967
26. Pathik Merchandise Karvy 27095 4816856.45 116754 20806821.3 Stock Broking Ltd
27. Pvt Ltd UTI Securities Ltd 225000 39592500 202237 36135552.1
28. Wilful Finance LKP Securities Ltd 10731 1904073.35
29. Investment Co Pvt Ltd India Infoline 1372084 227556834.3 1155914 185098695 Securities Pvt. Ltd.
30. Ashika Stock Broking Ltd. 465320 78571842.25 834644 131480199
31. Fortis Securities Ltd. 1286075 218749259.6 1811209 303295721
32. Navratan Capital & Securities Pvt. Ltd. 1274000 214162647.6 1787336 297105705
33. J M Morgan Stanley Retail Services Pvt Ltd. 250000 40909660.15 444812 69719965.2
34. Indiabulls Securities Ltd. 2526095 394273066.7 1137017 188469112
35. Edelweiss Securities Pvt. Ltd. 1041849 175038434.7 332615 56084168.7 Total 31645036 5264883843 25544806 4248383923
------------------------------------------------------------------------------------------------

It was observed from the above table that the Jalco group entities including promoter group entities mentioned above executed large number of transactions in the scrip GHCL creating huge volume in the scrip. The turnover of the Jalco group entities including the promoter entities during the said period is as follows:

Table 8: Consolidated trading of Jalco group on BSE and NSE
----------------------------------------------------------------------------------------
              Gross        Volume % to Mkt Value      Gross       Volume % to Mkt Value 
               Buy                                    Sell
---------------------------------------------------------------------------------------- BSE 1,50,98,050 43.25% 251,47,90,707 1,71,93,456 46.50% 286,57,85,009 NSE 3,16,45,036 47.35% 526,48,83,843 2,55,44,806 38.23% 424,83,83,923
----------------------------------------------------------------------------------------
Total 4,67,43,086 777,96,74,550 4,27,38,262 711,41,68,932
----------------------------------------------------------------------------------------
It was observed that the Jalco group entities including the promoter entities have purchased shares of GHCL worth Rs. 777.96 crore and sold shares of GHCL worth Rs.711.41 crore at BSE and NSE. During the period November 1, 2006 to March 31, 2007 it constituted 43.25% of total market-buy quantity and 46.50% of market-sell quantity at BSE while, at NSE, it constituted 47.35% of total market-buy quantity and 38.23% of total market-sell quantity. The very large percentage of more than 40% trade concentration by Jalco Group including promoter group entities again confirm the earlier prima facie inference that these entities have been acting in concert to create false and misleading volume in the shares of GHCL.

19. A comparison was undertaken in relation to the Total volume in the shares of GHCL and the Group volume during the period November 01, 06 to March 31, 2007. It was observed that at BSE, out of 102 trading days, the Jalco group entities have traded on 92 trading days and at NSE out of 102 trading days, the group entities have traded on 99 trading days.

20. These large trades executed by Jalco group entities including promoter group entities among themselves in the shares of GHCL with various client accounts through multiple stock brokers at two different stock exchanges viz. BSE and NSE, prima facie indicate that these entities have indulged in artificial volume creation in violation of Regulation 3, 4(1), 4(2)(a), (b) and (g) of SEBI (Prohibition of Fraudulent and Unfair Trade Practices relating to Securities Market) Regulations, 2003.

21. It is pertinent to mention that one of the criteria for scrip to be admitted for trading in the derivative segment is that the scrip should be among the top 500 stocks in terms of average daily market capitalisation and average daily traded value in the previous six months on a rolling basis. It is possible that the Jalco group entity including promoter group entities might have indulged in continuous large volume creation throughout the period under consideration inter alia to facilitate the inclusion of the GHCL amongst the scrips trading in the derivative segment.

Summary of Observations:

22. The summary of the prima facie observations are given below:

The entire case is built on alert generated by IMSS. There were several instances of synchronized transactions between the Jalco group entities.
Further, the Jalco group entities were seen to be executing several off-the-market demat transactions amongst themselves.
Three entities viz. Antarctica Investment Private Ltd, Carissa Investment Pvt. Limited and Comosum Investment Pvt. Ltd. who have traded in the shares of GHCL are shown under the Promoter Group in the share holding pattern of GHCL.
The seven entities of Jalco group have traded in the shares of GHCL through 70 accounts (BSE-35, NSE-35) with 38 brokers (BSE-18, NSE-20).
As per the data collected, the Jalco group entities have 145 beneficial accounts with the address House No. 6, Pocket - 40, Chittaranjan Park, New Delhi-110019 with NSDL and CDSL. The gross buy volume and the gross sell volume of the Group at BSE was 1,50,98,050 shares and 1,71,93,456 shares respectively. The value being 251.48 crore and 286.58 crore respectively. At NSE, the gross buy volume and the gross sell volume of the Group was 3,16,45,036 shares and 2,55,44,806 shares respectively. The value being 526.48 crore and 424.83 crore respectively. The total trades of the Jalco group entities in the shares of GHCL at BSE and NSE during the period under examination i.e. from November 2006 to March 2007 was more than 40%.
The large trades executed by Jalco group entities including synchronized trades in the shares of GHCL with various client accounts through multiple stock brokers at two different stock exchanges viz. BSE and NSE, prima facie indicate that these entities were indulging in creation of artificial volume.
Also, it is likely that the Jalco group entities continuously indulged in artificial volume creation throughout the period of examination inter alia to facilitate the inclusion of the GHCL scrip for trading in the derivative segment.

23. To sum up, the Jalco Group entities have been continuously trading in the shares of GHCL among themselves with various client accounts through multiple stock brokers at BSE and NSE where their trades constituted significant volume. Such a conduct wherein the buyer and seller being the same party entering into transactions through different brokers prima-facie raises a question about the ulterior motive of the entities. Moreover, such trades mentioned above executed by the entities including promoter group entities have definitely created artificial volume which distorts market equilibrium.

24. Further, it is seen that the following seven entities share the same address as Jalco group:

1. Altar Investment Pvt. Ltd
2. Dalmia Housing Finance Limited
3. Ilac Investment Pvt. Ltd.
4. Grotto Pharmaceuticals Pvt. Ltd.
5. Rajshree Tobacco Co. Pvt. Ltd.
6. Shape N Style India (P) Ltd.
7. Sofed Retailer Pvt Ltd.

25. The entities shown at Sr. Nos. 1, 2 & 3 viz., Altar Investment Pvt Ltd., Dalmia Housing Finance Limited and Ilac Investment Pvt Ltd., are shown under Promoter Group in the share holding pattern of GHCL as on September 30, 2006. The aforesaid seven entities have 70 client accounts with 17 brokers of BSE and NSE. They are shareholders of GHCL and have not dealt in the scrip during the relevant period. However, it is possible that they are apparently related to the Jalco group and that they may have their own plans to trade in GHCL scrip adopting the same modus operandi as Jalco group at an appropriate time to sustain the volume.

26. The details of 145 dematerialized accounts of the 14 entities (comprising of abovementioned seven entities and seven entities of Jalco group) sharing a common address are given below:

Table 9: Dematerialized accounts at CDSL & NSDL
----------------------------------------------------------------------------------------------------------------
Sr.     CDSL    BOID     CDSL BO Name                    Sr.    NSDL     CLIENT      CLIENT NAME 
No                                                       No.    DP ID    ID(NSDL)      (NSDL)   
----------------------------------------------------------------------------------------------------------------
1   120106000  0436426   JALCO FINANCIAL  SERVICES        1    IN300100   10407802   MURLI DHAR VYAS 
                         PVT LTD. JFSPL
2   120106000  0457516   ILAC INVESTMENT PVT LTD  ILAC    2    IN300100   10407940   BHUSHAN SHARMA  
3   120106090  0000739   Pathik Merchandise Pvt.          3    IN300126   11192228   TOP - TEN 
                         Ltd.  PMPL                                                  SOFTWARE  PVT LTD. 
4   130207000  0008344   LIL PRASAD                       4    IN300183   10697758   VINAY KUMAR MEHTA 
5   130207000  0008359   MAHENDRA SINGH                   5    IN300183   10697879   YOGESH KUMAR AGARWAL  
6   130207000  0030828   JASPREET SINGH ANAND             6    IN300183   12994628   PAWAN KUMAR GARG 
7   130207000  0030832   RAJENDER SINGH                   7    IN300183   13253826   COMOSUM INVESTMENT PVT LTD 
8   130207000  0030847   SUNIL CHAUHAN                    8    IN300183   13253835   ANTARCTICA  INVESTMENT P LTD 
9   130207000  0030851   DAYA RAM                         9    IN300183   13253844   LOVELY INVESTMENT PVT LTD 
10  130207000  0030870   VINOD KUMAR                     10    IN300183   13262090   DALMIA HOUSING FINANCE LTD. 
11  130207000  0030925   PUSHKAR SINGH RAUTELA           11    IN300183   13316989   DEAR INVESTMENT PVT LTD 
12  130207000  0030944   MOHAN SINGH RAUTELA             12    IN300183   13317004   CLAYTONE COMMERCIAL CO LTD 
13  130207000  0030963   RAJESH KUMAR                    13    IN300183   13317012   FOREVER INVESTMENT PRIVATE LTD. 
14  130207000  0030982   MANOHAR SINGH                   14    IN300183   13317029   ELEGANT INVESTMENT PVT LTD 
15  130207000  0031004   DILIP SHAU                      15    IN300183   13317037   CROSS INVESTMENT PRIVATE LTD. 
16  130207000  0031023   NANDAN SINGH                    16    IN300183   13328536   HOTEX COMPANY LTD 
17  130207000  0031057   PRAVEEN KUMAR KARNWAL           17    IN300183   13350825   RICKLUNSFORD TRADE AND 
                                                                                     INDUSTRIAL INVESTMENT 
18  130207000  0031080   SUMIT WALIA                     18    IN300183   13350842   TROPEX PROMOTION AND TRADINGS LTD 
19  130207000  0031120   SUKHDEO PANDIT                  19    IN300183   13350859   LAMPA TRADING COMPANY LTD 
20  130207000  0031141   SUNIL SHARMA                    20    IN300183   13460636   OVAL INVESTMENT PRIVATE LTD. 
21  130207000  0031169   PRADEEP KUMAR                   21    IN300214   11157697   JALCO FINANCIAL SERVICES PVT LTD 
22  130207000  0031192   NAVEEN JHA                      22    IN300214   11169170   JALCO FINANCIAL SERVICES PVT LTD 
23  130207000  0031228   DHAN SINGH                      23    IN300214   11337024   LOVELY INVESTMENT PVT LTD 
24  130207000  0031247   HARMINDER SINGH AHLUWALIA       24    IN300214   11337032   ILAC INVESTMENT PVT LTD 
25  130207000  0031266   MOHD WASIM                      25    IN300214   11372154   LOVELY INVESTMENT PVT LTD 
26  130207000  0031270   JAGPAL SINGH                    26    IN300214   11372162   ILAC INVESTMENT PVT LTD 
27  130207000  0031285   NITIN.                          27    IN300214   11444994   ANTARCTICA INVESTMENT PVT LTD 
28  130207000  0031291   DHERENDER KUMAR MISHRA          28    IN300214   11632296   ANTARCTICA INVESTMENT PVT LTD 
29  130207000  0040821   PRAKESH CHAND                   29    IN300214   11819711   WILFUL FINANCE INVESTMENT CO PVT LTD 
30  130207000  0040834   LALIT RAUTELA                   30    IN300360   10251928   PATHIK MERCHANDISE PVT LTD 
31  130207000  0040849   YASHWANT SINGH                  31    IN300360   10410249   JALCO FINANCIAL SERVICES PVT LTD 
32  130207000  0040853   VINAY KUMAR MEHTA               32    IN300360   10411137   CARISSA INVESTMENTS PRIVATE LTD. 
33  130207000  0040868   RINKU.                          33    IN300394   10803062   JALCO FINANCIAL SERVICES PVT LTD 
34  130207000  0040872   BHAGWATI.                       34    IN300394   10913605   JALCO FINANCIAL SERVICES PVT LTD 
35  130207000  0040887   TOSHIN.                         35    IN300394   15369477   CARISSA INVESTMENT PVT LTD 
36  130207000  0040891   ANKIT.                          36    IN300394   15520488   LOVELY INVESTMENT PVT LTD 
37  130207000  0040908   VIKAS.                          37    IN300394   15602342   PATHIK MERCHANDISE PVT LTD 
38  130207000  0040912   DINESH.                         38    IN300476   41107245   AISHA AVIKA ENTERPRISES PRIVATE LTD. 
39  130207000  0040927   SUDHIR KUMAR                    39    IN300513   13258449   DARPAN GARDEN EXPORT PRIVATE LTD. 
40  130207000  0040931   YASHBIR.                        40    IN300644   10171910   VINAY KUMAR MEHTA 
41  130207000  0040946   OMPAL.                          41    IN300685   10401975   SARAF ENTERPRISES PVT LTD 
42  130207000  0040950   PARMA.                          42    IN300966   10153463   SIGNET SUPPLIERS PVT LTD 
43  130207000  0040965   RAJU KUMAR                      43    IN300966   10260996   JALCO FINANCIAL SERVICES PVT LTD 
44  130207000  0040971   VISHVAJEET.                     44    IN300966   10261046   CARISSA INVESTMENT PRIVATE LTD. 
45  130207000  0040984   RAJENDER SINGH                  45    IN301127   15689503   JALCO FINANCIAL SERVICES PVT LTD 
46  130207000  0040999   MOHIT KUMAR                     46    IN301330   17061168   CARISSA INVESTMENT PVT. LTD. 
47  130207000  0041006   SURENDRA SINGH                  47    IN301330   17074189   ANURAG DALMIA 
48  130207000  0041010   PRADEEP KUMAR                   48    IN301330   17163543   CARISSA INVESTMENT PVT. LTD. 
49  130207000  0041025   UMESH SINGH                     49    IN301774   10239279   Grotto Pharmaceutical Private Ltd 
50  130207000  0041031   HARENDRA.                       50    IN301774   10239287   Dew Films Pvt Ltd 
51  130207000  0041044   JIVAN SHARMA                    51    IN301774   10239295   Wilful Finance and Investment 
                                                                                     Company Pvt Ltd 
52  130207000  0086109   JALCO PLASTO CHEM INDUSTRIES    52    IN302236   10594566   ANTARCTICA INVESTMENT PVT LTD 
                         PRIVATE LTD. JPCI
53  120230000  0000607   JALCO PLAST CHEM INDUSTRIES     53    IN302236   10595096   COMOSUM INVESTMENT PVT LTD 
                         PVT.LTD JALCO
54  120230000  0001273   JALCO FINANCIAL SERVICES        54    IN302236   10614723   JALCO FINANCIAL SERVICES PVT LTD 
                         PVT.LTD JALCO
55  120230000  0006949   SHAPENSTYLE (INDIA) PVT         55    IN302236   10823267   DEAR INVESTMENT PRIVATE LTD 
                         LTD SHAPE
56  120230000  0059062   JALCO FINANCIAL SERVICES        56    IN302236   10863222   SIGNET SUPPLIERS PRIVATE LTD. 
                         PVT.LTD JALCO
57  120277000  0026661   SOFED RETAILER PVT. LTD.        57    IN302236   10875152   DEW FILMS PRIVATE LTD. 
                         SOFED
58  120299000  0416052   CARISSA INVESTMENTS PRIVATE     58    IN302236   10919906   TOP TEN SOFTWARE PRIVATE LTD. 
                         LTD. CIPL
59  120299000  0811011   COMOSUM INVESTMENT PVT.         59    IN302236   11034124   SOFED RETAILER PRIVATE LTD. 
                         LTD. CIPL
60  120299000  0811024   ANTARCTICA INVESTMENT PVT.      60    IN302269   10447308   CARISSA INVESTMENT PRIVATE LTD. 
                         LTD. AIPL
61  120299000  1428534   WILFUL FINANCE AND INVESTMENT   61    IN302269   10447316   JALCO FINANCIAL SERVICES PVT LTD 
                         CO PVT LTD WFICPL
62  120299000  1428549   CARISSA INVESTMENT PVT          62    IN302269   10574365   PATHIK MERCHANDISE PVT LTD 
                          LTD CIPL
63  120299000  1428553   JALCO FINANCIAL SERVICES        63    IN302269   10575768   WILFUL FINANCE AND INVESTMENT  
                         PVT LTD JFSPL                                               COMPANY PVT LTD
64  120299000  2719515   DALMIA HOUSING FINANCE LTD.     64    IN302269   10638226   ILAC INVESTMENT P LTD. 
                         DHFL
65  120299000  2719521   ALTAR INVESTMENT PRIVATE        65    IN302269   10646919   DHOOP SALES PRIVATE LTD 
                         LTD. AIPL
66  120299000  3345459   DARPAN GARDEN EXPORTS PVT       66    IN302269   11187408   VIJAY PANDEY 
                         LTD DGEPL
67  120344000  0043637   JALCO FINANCIAL SERVICES        67    IN302269   11327787   LOVELY INVESTMENT PRIVATE LTD 
                         (P) LTD.
68  120168000  0023600   JALCO FINANCIAL SERVICES        68    IN302269   11327795   DEAR INVESTMENT PRIVATE LTD 
                         PRIVATE LTD. JALCO
69  120300000  0133684   JALCO FINANCIAL SERVICES        69    IN302814   10023523   Shape N Style (India) Pvt Ltd 
                         PRIVATE LTD JFSPL
70  120109000  1381340   DARPAN GARDEN EXPORTS           70    IN302814   10024478   Jalco Plasto Chem Industries
                         PVT. LTD.                                                   Pvt. Ltd. 
71  120323000  0035896   DARPAN GARDEN EXPORTS PVT. LTD. 71    IN302814   10024487   Jalco Financial Services Pvt. Ltd. 
72  120299000  4058055   JALCO PLASTO CHEM INDUSTRIES    72    IN302871   20164644   Jalco Financial Services Pvt Ltd
                         PRIVATE LTD. JPCIPL
                         WILFUL FINANCE                  73    IN300214   11820459   INVESTMENT CO PVT LTD  
-------------------------------------------------------------------------------------------------------------------------

27. I note that the Jalco group had executed substantial number of synchronized trades in the shares of the company with various stock brokers as mentioned in the tables at para 12 above, regularly and continuously during November 2006 to March 2007. I observe that both the buy orders and sell orders were placed almost at the same time (in majority of the trades), with just a difference of few seconds. The continuity and the consistency with which the said trades in the shares of GHCL were executed by the Jalco group cannot be a matter of coincidence, considering its nature (the price, quantity and time) and its recurrence in a row. The said proximity in the placing of orders at the same price and for the same quantity almost at the same time resulted in the matching of the aforesaid transactions, with all the ingredients i.e. quantity, price and the time, required to conclude the trades.

28. As observed by the Hon'ble Securities Appellate Tribunal (SAT) in the matter of Ketan Parekh v. SEBI.

The word 'synchronise' according to the Oxford dictionary means "cause to occur at the same time; be simultaneous". A synchronized trade is one where the buyer and seller enter the quantity and price of the shares they wish to transact at substantially the same time. This could be done through the same broker (termed a cross deal) or through two different brokers. Every buy and sell order has to match before the deal can go through. This matching may take place through the stock exchange mechanism or off market. When it matches through the stock exchange, it may or may not be a synchronised deal depending on the time when the buy and sell orders are placed.... As already observed 'synchronisation' or a negotiated deal ipso facto is not illegal. A synchronised transaction will, however, be illegal or violative of the Regulations if it is executed with a view to manipulate the market or if it results in circular trading or is dubious in nature and is executed with a view to avoid regulatory detection or does not involve change of beneficial ownership or is executed to create false volumes resulting in upsetting the market equilibrium.... Any transaction executed with the intention to defeat the market mechanism whether negotiated or not would be illegal. Whether a transaction has been executed with the intention to manipulate the market or defeat its mechanism will depend upon the intention of the parties which could be inferred from the attending circumstances because direct evidence in such cases may not be available.... The nature of the transaction executed the frequency with which such transactions are undertaken, the value of the transactions, whether they involve circular trading and whether there is real change of beneficial ownership, the conditions then prevailing in the market are some of the factors which go to show the intention of the parties. This list of factors, in the very nature of things, cannot be exhaustive. Any one factor may or may not be decisive and it is from the cumulative effect of these that an inference will have to be drawn.

29. SAT in the matter of Nirmal Bang Securities (P) Ltd. v. SEBI has observed:

...Synchronized trading is violative of all prudential and transparent norms of trading in securities. Synchronized trading on a large scale can create false volumes.... The facts on record categorically establish that BEB had indulged in synchronized trading in violation of regulation 47 of the FUTP Regulations. In a synchronized trading intention is implicit.

30. I note that the trades of the Jalco group undoubtedly created an artificial market to mislead the genuine investors. It is too much of a coincidence over too long a period in too many transactions when the same set of entities had entered into synchronized trades amongst themselves for the same quantity of shares almost simultaneously.

31. In cases involving execution of synchronized trades, proof of manipulation almost always depends on inferences drawn from a mass of factual details. Findings must be gathered from patterns of trading data and the nature of the transactions etc. Several circumstances of a determinative character coupled with the inference arising from the conduct of the parties in a major market manipulation could reasonably lead to a prima facie view that the Jalco group was indulging in the manipulation of GHCL scrip.

32. In view of the above, I am satisfied that pending inquiry by SEBI, it is necessary to issue an order, under Section 11(4)(b) read with Section 11(1) and 11B of SEBI Act in order to protect the interest of investors and also the integrity of the securities market.

33. ORDER Therefore, in order to protect the interest of investors and the integrity of the securities market, I, in exercise of the powers conferred upon me in terms of Section 19 read with Section 11(1), Section 11(4)(b) and 11B of SEBI Act, 1992, pending inquiry and passing of final order, hereby direct that

a) the following entities of Jalco group and its associate entities viz.

1. Antarctica Investment Private Ltd

2. Carissa Investment Pvt. Limited

3. Comosum Investment Pvt. Ltd.

4. Darpan Garden Exports Private Ltd

5. Jalco Financial Service Pvt. Ltd

6. Pathik Merchandise Pvt. Ltd.

7. Wilful Finance And Investment Co Pvt. Ltd

8. Grotto Pharmaceuticals Pvt. Ltd.

9. Rajshree Tobacco Co. Pvt. Ltd.

10. Altar Investment Private Limited

11. ILAC Investment Private Limited

12. Dalmia Housing Finance Limited

13. Shape N Style India (P) Ltd.

14. Sofed Retailer Pvt. Ltd.

shall not buy, sell or deal in shares of GHCL., directly or indirectly;

b) the following directors of Jalco group viz.

1. Alok Kumar Srivastva

2. Bhairav Dutt Naliwal

3. Sanjay Jalan

4. Pradeep Kumar

5. Balbeer Singh

6. Manohar Ram

7. Vinay Kumar Mehta

8. Rajesh Kumar

9. Suruj Gurung shall not buy, sell or deal in shares of GHCL., directly or indirectly;

c) the Depositories shall not give effect to any transfer of shares of GHCL lying in the beneficial owner accounts of above entities;

All the above directions shall take effect immediately and shall be in force until further orders. The aforesaid persons if aggrieved by this Order may file their written objections, if any, within 15 days from receipt of this order.