Rc No.Dai2008A0053 vs Union Of India And Ors. Vide Order on 29 May, 2017

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Delhi District Court

Rc No.Dai2008A0053 vs Union Of India And Ors. Vide Order on 29 May, 2017

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     IN THE COURT OF MS. VRINDA KUMARI: SPECIAL
     JUDGE (PC ACT), CBI03, SOUTH DISTRICT, SAKET
                 COURT, NEW DELHI 


CC No.  07/12
RCDAI2008A0053
U/s 13 (2) r/w 13 (1) (e) of PC Act, 1988
CNR No. DLST: 010003782010


Central Bureau of Investigation 


                            Versus 


Tarsem Lal Verma
S/o late Sh. Madan Lal Verma
R/o HIG Flat No. 308, Multi Storied
SFS Flats, Block No. 1, 
Motia Khan, Paharganj,
New Delhi. 


Date of FIR                                                             :             17.12.2008
Date of filing of Chargesheet                                          :             04.06.2010  
Arguments concluded on                                                  :             12.05.2017
Date of judgment                                                        :             29.05.2017




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JUDGMENT

Brief facts of the case:

1. Chargesheet was filed by CBI against accused Tarsem Lal Verma. The final report u/Sec. 173 of Code of Criminal Procedure (in short "Cr.PC") discloses that the present case was registered on the basis of source of information as per which accused Tarsem Lal Verma while working as Photographic Officer, Armed Forces Film & Photo Division (AFFPD), Ministry of Defence, Delhi has acquired assets by corrupt and illegal means in his own name and in the name of his family members which are disproportionate to his known sources of income during the period 01.01.1999 to December, 2008. The investigation of the case was assigned to Sh. Manas Kumar Dey, Inspector of Police, CBI, ACB by Sh. N.M. Singh, Superintendent of Police, CBI/ACB, New Delhi.

The details of assets income and expenditure of accused Tarsem Lal Verma and his family as revealed during a discreet verification are as follows:

 S.No                                                 Particulars                                                                    Amount
 01.           H.No. 308, PktB, HIG DDA flats, Motia Khan,                                                                    48,06,511/
               Paharganj, Delhi
     02. Flat no. 34D, 3rd Floor, Ph2, Pkt6, Gr.7,                                                                              7,59,143/

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 S.No                                                 Particulars                                                                    Amount
               Koldli Gharoli, Mayur Vihar, Delhi
 03.           MIG   Flat   no.   15,   PocketA,   3rd  Floor,   SecG,                                                          1,58,000/

Koldli Gharoli, PhaseII, Mayur Vihar, Delhi

04. HIG Flat no. 6/190, 3rd Floor, Sector5, Rajender 15,45,811/ Nagar Residential Colony, Shahibabad, Ghaziabad (U.P)

05. Plot No. B39/14A, Khasra no. 78, Gali no. 2, 50,000/ Arjun Mohalla, VillageMaujpur, Delhi Net Assets 73,19,465/

2. During the investigation, it was disclosed that the tentative income of accused for the period 01.01.1999 to December, 2008 was about Rs. 35,00,000/ (including the profit on sale LIG Flat no. 116C, 2nd Floor, Motia Khan, Residential Scheme, Motia Khan, New Delhi of Rs. 16,000/ and Plot no. 1/880, Vasundhara, Ghaziabad, UP, of Rs. 7,10,708/. The household expenditure of accused Tarsem Lal Verma from 01.01.1999 to December, 2008 was calculated as Rs. 11,66,666/ (1/3 of gross income). Thus, after computing his aforesaid assets, income and expenditure, the likely saving of accused is calculated as Rs. 23,33,334/ (35,00,000/ 11,66,666/) and his disproportionate assets were calculated as Rs. 49,86,131/ (73,19,465/ 23,33,334/) which is about 142.46% of his income which he could not satisfactorily account for and a CC No. 07/12 Dated:29.05.2017 3 of 209 RC No.DAI2008A0053 4 regular case has been lodged against him.

3. It was further disclosed that accused was working as Photographic Officer (redesignated as Chief photographer), Armed Forces, Film & Photo Division (AFFPD), Ministry of Defence, Delhi. His father Sh. Madan Lal Verma died in the year 1989. His mother Smt. Kamlawati Devi was a housewife staying at H.No. 3046/64, Sec19/D, Chandigarh (Punjab). Accused has three brothers and one sister. Accused got married on 06.09.1977 with Smt. Mithlesh Verma (DoB 13.03.1964). The fatherinlaw of accused Sh. Pritam Singh was at Pilani, Rajasthan who died in around 1964. Because of marital dispute, his marriage with Smt. Mithlesh Verma was dissolved on 30.07.1999 by a decree of divorce on the ground of cruelty and desertion. Accused Tarsem Lal Verma has two sons. The first son Sh. Lovekesh Verma completed B.E. from D.E.C, DU, Delhi in the year 2002 and MBA from Indraprastha University, Delhi in the year 2008. The second son Sh. Ishan Sonkatkari completed B.Tech from Indraprastha University, Delhi in the year 2009. His daughter Ms. Pramila Verma (22 years) was preparing for class 10th from Open School.

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4. Investigation revealed that accused Tarsem Lal Verma joined Armed Forces Film & Photo Division, Ministry of Defence, New Delhi as Photographic Officer on 16.07.1986 at the pay scale of Rs. 6501200 (pay fixed at Rs. 810/). He remained dismissed from his service in the Ministry of Defence w.e.f 09.11.2001. He was reinstated in service after he contested it in the CAT who gave a favourable order dated 22.07.2004 in his favour. His present pay scale as on September, 2009 was Rs. 22,160/ + 4200 (Basic pay and Grade Pay). In pursuance of order of Hon'ble High Court, Delhi vide order dated 18.08.2009 CWP No. 3450/98, (D163 Ex.DW4/10) the Ministry of Defence discharged accused Tarsem Lal Verma from service w.e.f 10.06.1993. Further, another case has been registered against accused by CBI/STF/New Delhi regarding fake ST Caste Certificate.

5. Present case was registered against accused on the basis of maximum acquisition of assets, the period of check has been taken from January, 1998 to April, 2009 i.e. till the date of search on 21.04.2009. The results of investigation with regard to total assets, income and expenditure is furnished in StatementA (Assets at the beginning of check period), StatementB (Assets at the end of check CC No. 07/12 Dated:29.05.2017 5 of 209 RC No.DAI2008A0053 6 period), Statement - C (income earned during check period) and StatementD (Expenditure incurred during check period) which are as under:

STATEMENTA (Assets at the beginning of check period)

1) Household items detected during the house searches -

Rs.36,750/

2) Income earned from photography etc. prior to joining of service, amount not specified Total Rs. 36,750/ STATEMENTB (Assets at the end of the check period)

1. Property at HIG Flat No. 6/190, 3rd Floor, Sector5, Rajender Nagar, Residential Colony, Shahibabad, Ghaziabad U.P) The above property has been allotted by Ghaziabad Development Authority (U.P) in the name of Ms. Pramila Verma D/o Sh. Tarsem Lal Verma, R/o 7A, MSD Flats, Minto Road, New Delhi 110 002 vide Conveyance Deed dated 12.11.2007. Hence, the amount of Rs. 15,49,361/ (Rupees Fifteen Lac Forty Nine Thousand Three Hundred Sixty One only) has been calculated as the expenditure within check period.

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2. Property at Plot NumberA033 (112.50 Sq. Mtrs) at Anand Vihar Residential Scheme, Hapur Pilkhawa Development Authority, Preet Vihar, Delhi Road, Hapur UP.

The payment was deposited by Ms. Pramila Verma D/o Sh. Tarsem Lal Verma R/o HIG308, BlockI, Motia Khan, Pahar Ganj, New Delhi, New Delhi 110 055 on 15.09.2008 in HapurPilkhawa Development Authority, Preet Vihar, Delhi Road, Hapur245101 (UP) towards plot measuring 132 sq. mtrs. at Anand Vihar Residential Scheme. Bank Draft worth Rs.34,000/ (Application Money) No. 735422 dated 11.09.2008 of HDFC Bank Agr. with the Kangra Co operative Bank Ltd, Paharganj. The total amount of Rs.6,39,352/ was deposited in Cash on 13.03.2009. Accordingly, an allotment Letter for Plot No. A033, was issued in the name of Ms. Pramila Verma. The plot allotted measured 112.50 sq. mtrs instead of 132 sq.mtrs and the excess payment of Rs.88,352/ has been refunded to Ms. Pramila Verma vide cheque no. 115653 dated 26.11.2009 by HapurPilkhawa Development Authority. Hence, the amount of Rs.5,51,000/ (Rupees Five Lac Fifty One Thousand only) has been calculated as the expenditure within CC No. 07/12 Dated:29.05.2017 7 of 209 RC No.DAI2008A0053 8 check period.

3. Property at Flat No. 308, 3rd Floor, PocketB, DDA SFS Flats, Motia Khan, Paharganj, New Delhi.

As per DDA Conveyance Deed dated 22.08.2007 Flat no. 308, 3rd Floor, PocketB, Motia Khan, New Delhi, this property has been allotted to Sh. Lovekesh S/o Sh. Tarsem lal Verma R/o 1/102, FF, Old Rajinder Nagar, New Delhi 110 060, vide DDA allotment No. 3/337(48)/2007/DDA06/MT dated 06.02.2007. The above property stands registered in SubRegistrarVII, vide registration no. 16069, in Book No. 1, Vol. No. 2662, Page 111112 dated 22.08.2007. Hence, the amount of Rs. 61,09,071/ (Rupees Sixty One Lac Nine Thousand Seventy One Only) has been calculated as the expenditure within check period.

4. Property at MIG Flat no. 15, PocketA, SectorG, Kondli Gharoli, Delhi.

As per DDA Conveyance Deed dated 12.01.2005 MIG Flat no. 15, PocketA, SectorG, Kondli Gharoli, Delhi, this property was allotted to Sh. Ishaan Sonkatkari S/o Sh. Tarsem lal Verma R/o 7A, M S Flats, Minto Road Complex, New Delhi vide DDA CC No. 07/12 Dated:29.05.2017 8 of 209 RC No.DAI2008A0053 9 allotment No. M/327(253)2004TBH504/KG dated 31.08.2004. It stands registered in SubRegistrarVII vide registration No. 15282 in Book No. 1, Vol. No. 1332, Page 143144 dated 12.01.2005. The deed was made manually then. Hence, the amount of Rs. 8,53,540/ (Rupees Eight Lac Fifty Three Thousand Five Hundred Forty only) has been calculated as the expenditure within check period.

5. Property at Plot No. 1/880, Vasundhara Yojana, Ghaziabad through UP Awas Vikash Parishad, Ghaziabad.

The above property allotted to Tarsem Lal Verma. He had applied for General Registration Scheme Phase 2003/2004 Vasundhara, through UP Awas Vikas Parishad, Ghaziabad vide application No. 1944 dated 31.12.2003 on ST Quota. The application money of Rs. 15,000/ was paid by cash on dated 31.12.2003. Further, draw of the plot was held on 29.01.2004 and accordingly the plot was allotted to Tarsem Lal Verma vide Allotment letter no. 1914 dated 06.02.2004 for plot measuring 123.50 sq. mtrs bearing plot No. 1/880, Vasundhara Yojana, Ghaziabad costing Rs. 9,50,951/ which was to be paid by 31.03.2004. (He has taken CC No. 07/12 Dated:29.05.2017 9 of 209 RC No.DAI2008A0053 10 option for payment mode as Cash). Further, Tarsem Lal Verma, paid Rs.9,26,442/ (deducting 1% rebate as per rules of the board) in cash on 27.02.2004 at Punjab & Sind Bank, Shahibabad, Mandi Branch, Ghaziabad. Since the area of the plot was in excess by 19.50 sq.meters (from 123.50 sq.mtrs to 143 sq. mtrs) according to measurement vide No. 4708 dated 29.03.2004, payment of an additional amount of Rs. 1,50,151/ was required. Further, Tarsem lal Verma paid Rs. 1,42,800/ and Rs. 5,850/ total Rs. 1,48,650/ (deducting 1% rebate as per rules of the board) in cash on 13.04.2004 at Punjab & Sind Bank, Shahibabad, Mandi Branch, Ghaziabad. Also he deposited Rs. 4,100/ as Misc. charges of the said plot on 13.04.2004 with a Stamp duty of Rs. 1,10,200/ dated 29.06.2004. Hence, the amount of Rs. 12,04,392/ (Rupees Twelve Lac Four Thousand Three Hundred Ninety Two only) has been calculated as the expenditure within check period.

6. Property at Flat no. 34D, 3rd Floor, Ph2, Pkt6, Gr7, DDA Flats, Kondli Gharoli, Mayur Vihar, Delhi The above property was allotted to Tarsem Lal Verma by DDA, Vikas Sadan, New Delhi in the year 1989.

CC No. 07/12 Dated:29.05.2017 10 of 209 RC No.DAI2008A0053 11 Rs.7,59,143/ was the consideration price which was paid in between 16.04.1999 to 10.05.1999. Hence, the amount of Rs. 7,59,143/ (Rupees Seven Lac Fifty Nine Thousand One Hundred Forty Three only) has been calculated as the expenditure within check period.

MOVABLE PROPERTY

1. Bank accounts:

Investigation revealed that there are some bank accounts in the name of Tarsem Lal Verma and in the name of his family members. The details are as under:

Sl.                                             Particulars                                                           Amount (in
No.                                                                                                                        Rs.)
01. Last balance as on 21.04.2009 vide A/C No.                                                                              24,968.34
    0007010100249720   at   Axis   Bank,   MOD

Branch, in the name of Tarsem Lal Verma

02. Last balance as on 21.04.2009 vide A/C No. 4,312.45 SB6898 at the Kangra Cooperative Bank Ltd, Chuna Mandi Branch, in the name of Tarsem Lal Verma

03. Last balance as on 21.04.2009 vide A/C No. 6,580/ 0007010100363051 at Axis Bank, MOD Branch, in the name of Sh. Lovekesh 04 Deposited vide A/C No. 77/123 in the name 95,591.00 of Lovekesh (Membership Loan Account) at the Kangra Cooperative Bank Ltd, Chuna Mandi Branch CC No. 07/12 Dated:29.05.2017 11 of 209 RC No.DAI2008A0053 12 Sl. Particulars Amount (in No. Rs.) 05 Last balance as on 21.04.2009 vide A/C No. 1,02,766.00 SB20756 at The Kangra CoOperative Bank Ltd, Chuna Mandi Branch, in the name of Pramila Verma Total 2,34,217.79

2. House hold articles, cash and jewelry in respect of Tarsem Lal Verma:

Investigation revealed that the cost of House hold goods as per Inventory prepared during search of Flat no. 308, HIG(SFS) Motia Khan, Paharganj, Delhi on 21.04.2009 was Rs.62,050/ and cash found Rs.3,400/ i.e. Total Rs.65,450/ Summary of property (Movable & Immovable Sl. Particulars Amount (in No. Rs.)

01. House hold goods as per Inventory 65,450.00 prepared during search of Flat No. 308, HIG (SFS) Motia Khan, Paharganj, Delhi on 21.04.2009 (House hold goods Rs.62,050/ & Cash Rs.3,400/) 02 Plot in the name of Tarsem Lal Verma at 12,04,392.00 Plot No. 1/880, Vasundhara Yojana allotted by UP Awas Vikas Parisad, Vasundhara, Ghaziabad on 13.04.2004.

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03. Purchase of Flat no. 15A, SectorG, Pkt 8,53,540.00 A, Kondli Gharoli, in the name of Sh.

Ishan Verma (Sonkatkari) allotted by DDA vide Conveyance Deed dated 12.01.2005.

04. Purchase of Flat no. 308, Third Floor, Pkt 61,09,071.00 B, Motia Khan Paharganj, New Delhi in the name of Sh. Lovekesh allotted through lottery by DDA vide Conveyance Deed dated 22.08.2007.

05. Purchase of 112.50 Sq.Mtr. Plot at Anand 5,51,000.00 Vihar Residential Scheme under Hapur Pilkhawa Development Authority in the name of Miss Pramila Verma, on dated 13.03.2009.

06. Purchase of HIG(F/S) Flat no. 6/190, 15,49,361.00 Rajender Nagar, Ghaziabad, allotted by Ghaziabad Development Authority on 30.07.2007, for allotment of Flat no. 6/190, HIG(F/S) Rajendra Nagar in the name of Miss Pramila Verma.

07. Purchase of Flat no. 34D, 3rd Floor, Ph2, 8,27,380.00 Pkt6, Gr7, Koldli Gharoli, Mayur Vihar, Delhi allotted by DDA and consideration amount paid in between 16.04.1999 to 10.05.1999 later on sold to Sh. Sanjay Dimri.

08. Last balance as on 21.04.2009 vide A/C 24,968.34 No. 0007010100249720 at Axis Bank, MOD Branch in the name of Tarsem Lal Verma.



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Sl.                                          Particulars                                                              Amount (in
No.                                                                                                                        Rs.)
09. Last   balance   as   on   21.04.2009   vide   A/C                                                                        4,312.45

No. SB6898 at The Kangra Cooperative Bank Ltd, Chuna Mandi Branch in the name of Tarsem Lal Verma

10. Last balance as on 21.04.2009 vide A/C 6,580.00 No. 0007010100363051 at Axis Bank, MOD Branch, in the name of Sh. Lovekesh

11. Deposited vide AC/No. 77/123 in the name 95,591.00 of Lovekesh (Membership Loan Account) at The Kangra CoOperative Bank Ltd, Chuna Mandi Branch

12. Last balance as on 21.04.2009 vide A/C 1,02,766.00 No. SB20756 at The Kangra CoOperative Bank Ltd, Chuna Mandi Branch, in the name of Pramila Verma Total 1,13,94,411.79 Summary of Assets at the end of check period: T.L. Verma Immovable Property = Rs. 1,10,94,744.00 Movable Property (BankFDR etc.) = Rs. 2,34,217.79 House Hold Items Jewelry and Cash = Rs. 65,450.00 Total = Rs. 1,13,94,411.79 =Rs.1,13,94,411.00 (R.off) Hence assets at the end of the check period has been calculated to the tune of Rs. 1,13,94,411/ (Rupees One Crore Thirteen Lacs Ninety Four Thousand Four Hundred Eleven only) CC No. 07/12 Dated:29.05.2017 14 of 209 RC No.DAI2008A0053 15 STATEMENT - C (Income Earned During Check Period)

1. Income received from employer: Net Salary Income: Investigation has revealed that Tarsem Lal Verma was appointed as Photographic Officer on dated 16.07.1986 at the pay scale of Rs. 6501200 (pay fixed at Rs.810/). Presently he is getting pay in the revised Sixth Pay Commission in the Scale of (Provisional) PB2, Rs.22,160/ + Rs.4,200/ (Grade Pay) and presently his basic pay is fixed at Rs.24,920 + 7,600/ w.e.f 28.09.2007. Accused Tarsem Lal Verma was paid gross salary & allowance of Rs. 29,72,665/ (excluding Income Tax Rs. 22,596/) during the check period (01.01.1998 to 21.04.2009 i.e. on search date.

2. Income received from other sources: During investigation he was paid an amount towards LIC, FDRs, deposits, Shares interests etc which are calculated towards income during check period as mentioned below:

CC No. 07/12 Dated:29.05.2017 15 of 209 RC No.DAI2008A0053 16 Srl. Particulars Amount No.

01. Received Pay & Allowances w.e.f. 29,72,665.00 01.01.1998 to 21.04.2009 was Rs.

29,95.261/ 22,596/ (Income Tax deduction).

02. Received amount vide Cheque no. 027056 19,00,000.00 dated 29.11.2005 for Rs. 7,50,000/ which was transferred in the account of Smt. Mithlesh Verma and also another amount of Rs. 11.50 lakhs by cash Sh. Rakesh Agarwal towards sale of Flat no. UP Awas Vikash Parisad, Vasundhara, Ghaziabad (U.P) Sale Deed was registered for Rs. 19 lacs.

03. Maturity amount received from M/s 83,792.00 Shamken Group of Companies for investment in FDR vide FDR No. 1QB 0063 in the name of Tarsem Lal Verma and FDR No. 1QB0077 and 1QB0107 (Maturity date 11.03.2004 & 13.04.2004 and paid on 22.08.2005.

04. Interest/Survival benefit received vide LIC 12,434.50 Policy No. 251359746 in the name of Tarsem Lal Verma

05. Interest/Survival benefit received vide LIC 14,995.00 Policy No. 110710159 in the name of Tarsem Lal Verma

06. Received amount towards interest of one 4,418.00 (01) Bond vide folio No. FIB052989 against IDBI Flexy Bond3 (paid on 16.03.2005) CC No. 07/12 Dated:29.05.2017 16 of 209 RC No.DAI2008A0053 17 Srl. Particulars Amount No.

07. Received amount towards redemption 5,000/ amount including Principle amount on completion of maturity of one (01) Bond vide folio no. FIB052989 against IDBI Flexy Bond3 (Paid on 16.03.2005)

08. Received amount on maturity towards 3,750/ interest of two (02) Bond vide folio No. BIF020424 against IDBI Flexi Bond5 (Paid on 11.02.2002).

09. Received principle amount on maturity of 10,000/ two (02) Bond vide folio no. BIF020424 against IDBI Flexi Bond5 (Paid on 11.02.2002)

10. Received interest Rs.877/ towards interest 877.00 of IDBI Suvidha vide FDR No. 504698 on 11.02.2003

11. Received redemption and dividend money 1,210.46 towards 100 Nos. of shares of M/s. Triveni Pool Intaridal Ltd vide no. 44775771 to

660.

12. Received Redemption amount towards M/s. 5,188.85 Templeton India Income Fund - Growth Plan vide No. 1560000256858 jointly with Sh. MoolChand on 09.12.2003.

13. Received Redemption amount towards M/s 21,337.31 Franklin India Blue Chip Fund - Growth Plan vide No. 0389900624941 which is exchange in Form No. 0169900624941 on 13.04.2004.




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Srl.                                           Particulars                                                                           Amount
No.
14. Received Redemption amount towards M/s                                                                                           5,188.85

Templeton India Income Fund - Growth Plan vide No. 1560000256847 on 09.12.2003

15. Received dividend towards M/s Float Glass 268.25 India Ltd. Share Certificate No. 161361 & 202074, paid on 2007

16. Received interest towards Share Money in 3,380.10 The Vaish Cooperative New Bank Ltd, Daryaganj, New Delhi vide A/C no. 2 31757 w.e.f. 31.03.2005 to 30.09.2009 is Rs. 6,980 (taken upto check period only i.e. till 21.04.2009)

17. Received interest payment on 15.03.2006, 3,610.00 15.03.2007, 15.03.2008 & 15.03.2009 towards invested of 03 Nos. of ICICI Tax savings Bond, OptionI on 09.02.2005 vide No. 51833032.

18. Received interest on Application Money 47.00 payment 19.04.2000 towards invested 02 Nos. of ICICI Tax savings Bond, OptionII on 16.02.2000 vide No. 14283738.

19. Received interest on Application Money 13,240.00 payment 24.06.2003 towards invested 02 Nos. of ICICI Tax Bond, OptionII on 16.02.2000 vide no. 14283738 (Amount received Rs.13,645.00 - 405.00 as TDS) savings

20. Received interest and Redemption amount 21,330.36 towards earlier Invested Fixed Deposit in CC No. 07/12 Dated:29.05.2017 18 of 209 RC No.DAI2008A0053 19 Srl. Particulars Amount No. HDFC Bank Ltd., vide Fixed Deposit No. 00034470046812 on maturity (from 31.12.1998 to 30.05.1999).

21. Received Cheque No. 064076 dated 5,00,000.00 04.04.2007 of PNB, Sec11, Raj Nagar, Ghaziabad (U.P) for Rs.3,00,000/ & Cheque No. 0593867 dated 07.04.2007 of HDFC Bank, Raj Nagar, Ghaziabad for Rs.2,00,000/ from Sh. Bharat Kumar Chadda as Personal Loan as per documents received from the bank.

22. Taken Personal Loan from Shri Tara Chand 1,00,000.00 S/o Late Chiranji Lal R/o C11, Minto Road Complex, New Delhi02 on 12.04.2007.

23. Taken Personal Loan from Shri Radhe 4,000.00 Shyam S/o Shri Ram Sevak R/o H.No. RZ BlockR, 98/B, Chankaya Place, PartII, Near C7, Janak Puri, delhi59, New Delhi 64 on 06.05.1999.

24. Taken Personal Loan from Sh. Darshan lal 30,000.00 S/o Sh. Inder Raj, Aged41 years R/o H.No. A12, Bholanath Nagar Exten. Shahadra, Delhi32 on 05.05.1999.

25. Taken Personal Loan from Smt. Gurmeet 30,000.00 kaur W/o Sh. Mahender Singh, Aged51 years R/o H.No. 70A/5, Old Tejab Mill, Shahdara, Delhi32 on 05.05.1999.

26. Taken Personal Loan from Sh. Murlidhar 29,000.00 @ Mool Chand S/o Chetu Singh, Vill CC No. 07/12 Dated:29.05.2017 19 of 209 RC No.DAI2008A0053 20 Srl. Particulars Amount No. Dholana, The Hapur Distt. Ghaziabad, presently reside at H.No. 3416, Asaf Ali Road, Delhi02 on 06.05.1999.

27. Taken Personal Loan from Shri Suresh 5,000.00 Kumar, S/o Dal Chand, Aged45 Years R/o H.No. 1816, Gali Mandirwali, Hiamtgarh, Sitaram Bazar, Delhi06 on 06.05.1999.

28. Received amount through Cheque no. 4,80,000.00 969135 dated 12.03.2007 from sh.

Chandravir Singh on A/C no. 10210644090 dated 20.11.2009 of SBI Model Town Branch, Ghaziabad (U.P)

29. Received Bonus & Interest amount towards 58,080.00 PLI Policy No. CA1892M, at Post Office, Sansad Marg, New Delhi01 on maturity on 01.07.2008.

30 Pkt6, Gr7, Koldli Gharoli, Mayur Vihar, As per the Delhi to Sh. Sanjay Dimri and Vijaya Bank synopsis filed by DD no. 611518917 dated 26.09.2007 to IO on 14.03.2013 Tarsem Lal Verma (A/C No. 6898 of (Ex.PA1),its Kangra Cooperative Bank, Chuna Mandi value is Branch, New Delhi. Rs.15,00,000/.

31. Income towards Principal amount and 1,79,542.64 interest on FDR maturity vide No. 00034470046812 (deposited on 08.12.1998) from HDFC Bank, Kasturba Gandhi Marg, pre mature on 08.05.1999

32. Income towards sale of Shares to Sh. 15,378.00 Raghuraj Singh Rajput through M/s Integrated Master Securities Pvt. Ltd.


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Srl.                                           Particulars                                                                           Amount
No.
33          Income towards Personal Loan which was                                                                            3,00,000.00

taken from Sh. Shishu Pal Singh S/o Sh. Babu Ram, aged 46 years R/o 17B/114, Vasundhara, Ghaziabad (U.P) during the year 2007.

34 Given benefit of Personal Loan of un 4,13,000.00 verified portion i.e. Rs. 4,13,000/.

TOTAL 87,26,733.32 Income of Ishan Verma (Sonkatkari) and Lovekesh S/o Tarsem Lal Verma Sl. Particulars Amount No. (Rs.)

01. Ishan received as interest on Investment 39,817.35 towards purchase of UTI Certificate No. 400884230280700 for 1500 units (Paid on from 01.10.2004 to 05.06.2009)

02. Ishan received amount from Sh. Warshkrit 1,00,000.00 Thakur A/C No. 21290100017505 presented for clearing on dated 13.04.2007 which was in favour of Sh. Ishaan Sonkatkari SB A/C No. 00710100249720 of UTI Bank was paid through RBI

03. Lovekesh Verma received amount as interest 3,00,000.00 including Principle amount on maturity on 04.05.2007 towards investment in Short 1,985.00 Term Receipt for 46 days at Bank of India, Connaught Circus Branch vide No. 4139574 dated 19.03.2007.

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04. Lovekesh received Redemption amount 5,188.85 including Principle amount towards investment in Templeton India Income Fund Growth Plan vide No. 1560000256860 dated 09.12.2003.

TOTAL 4,46,991.20 Total income of Tarsem Lal Verma and his family excluding his wife.

1) Income of Tarsem Lal Verma (Self)                                                                     Rs. 87,26,733.32
2) Income of Ishan Sonkatkari &
    Lovekesh (Both sons)                                                                                 Rs.   4,46,991.20
3) Income of Pramila Verma (Daughter)                                                                                   None
                                           Total                                                        Rs. 91,73,724.52

Hence, Tarsem Lal Verma earned a total income of Rs. 91,73,724 (R.off) during the check period which includes take home salary, arrears and interest accrued on various bank accounts, FDRs, LICs accounts etc as mentioned above.

STATEMENTD (Expenditure incurred during check period):

Accused Tarsem Lal Verma incurred the following expenditure during the check period: CC No. 07/12 Dated:29.05.2017 22 of 209 RC No.DAI2008A0053 23 Sl. Particulars Amount No 01 Amount given to his exwife (Smt. Mithlesh 7,50,000.00 Verma) by transfer to her account no.

0070100275187 in UTI Bank on 31.11.2005 out of proceeds towards sale of Flat no. 1/880, UP Awas Vikash Parisad, Vasundhara, Ghaziabad.

02 Investment in LIC premium vide Policy No. 30,563.40 110710159 in the name of Tarsem Lal Verma upto 21.04.2009

03. Investment in LIC premium vide Policy No. 53,300.00 112050608 in the name of Tarsem Lal Verma upto 21.04.2009 04 Investment in LIC premium vide Policy No. 28,798.00 251359746 in the name of Tarsem Lal Verma upto 21.04.2009

05. Investment for purchase of one (01) Bond 5,000.00 vide folio No. FIB052989 against IDBI Flexi bond3, through M/s Karvy Consultants Ltd (on 20.06.1998)

06. Investment for purchase of two (02) Bonds 10,000.00 vide folio No. BIF020424 against IDBI Flexi bond5, through M/s Karvy Consultants Ltd (on 11.02.2000)

07. Invested principal amount on maturity of two 10,000.00 (2) Bonds vide folio No. BIF020424 against IDBI Flexi Bond5, into IDBI Suvidha Fixed Deposit Scheme (on 11.02.2002)

08. Invested amount towards purchase of 100 Nos 1,000.00 of Shares of M/s Triveni Pool Intaridal Ltd vide No. 44775771 to 660.


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Sl.                                            Particulars                                                                     Amount
No
09. Invested   into   purchase   of   M/s   Templeton                                                                       20,000.00

India Income Builder Account Plan B - Growth Plan vide No. 0169900624941 on 10.07.2003.

10. Invested into purchase of M/s Templeton 5,000.00 India Income FundGrowth Plan vide No. 1560000256847 on 09.06.2003.

11. Invested into purchase of M/s Templeton 5,000.00 India Income FundGrowth Plan vide no. 1560000256858 jointly with Sh. Mool Chand on 09.06.2003.

12. Invested into purchase of M/s Float Glass 2,500.00 India Ltd. Share Certificate No. 161361 & 202074 in the year 1994

13. Invested towards Share Money in The Vaish 20,000.00 CoOperative New Bank Ltd, Daryaganj, New Delhi vide A/C No. 231757 on 23.08.2001, 06.09.2006 and 21.02.2008.

14. Purchase one Motor Cycle, Bajaj (Platina 35,895.00 model) on 26.02.2008 receipt No. 352019 from M/s Bagga Link Bajaj, Link Road, Karol Bagh, New Delhi 05.

15. Invested in 03 Nos. @ Rs.5,000/ in ICICI 15,000.00 Tax Savings Bond, OptionI on 09.02.2005 vide No. 518330032

16. Invested in 02 Nos @ Rs. 5,000/ in ICICI 10,000.00 Tax Savings Bond, OptionII on 16.02.2000 vide No. 14283738 CC No. 07/12 Dated:29.05.2017 24 of 209 RC No.DAI2008A0053 25 Sl. Particulars Amount No

17. Invested in Fixed Deposit in HDFC Bank 1,73,000.00 Ltd., vide Fixed Deposit No. 00034470046812 on dated 08.12.1998

18. Returned Personal Loan which was earlier 1,00,000.00 taken from Sh. Tara Chand S/o Late Chiranji Lal R/o C11, Minto Road Complex, New Delhi02 on 08.04.2007

19. Returned Personal Loan which was earlier 4,000.00 taken from Sh. Radhe Shyam S/o Sh. Ram Sevak R/o H.No. RZBlockR, 98/B, Chankaya Place, PartII, Near C7, Janak Puri, Delhi59 in the year 2000

20. Returned Personal Loan which was earlier 30,000.00 taken from Sh. Darshan Lal S/o Sh. Inder Raj, Aged41 years, R/o H.No. A12, Bholanath Nagar Extn. Shahdara, Delhi32 on November/Decmeber, 1999

21. Returned Personal Loan which was earlier 30,000.00 taken from Smt. Gurmeet Kaur W/o Sh.

Mahender Singh aged51 years R/o H.No. 70 A/5, Old Tejab Mill, Shahdara, Delhi32 on November/Decembver, 1999

22. Returned Personal Loan which was earlier 3,00,000.00 taken from Sh. Shishu Pal Singh S/o Sh. Babu Ram aged46 years R/o 17B/114, Vasundhara, Ghaziabad, (UP) during the year 2007.

23. Returned Personal Loan which was earlier 5,00,000.00 taken from Sh. Bharat Kumar Chadda R/o H.No. 40, Sec23, Raj Nagar Ghaziabad CC No. 07/12 Dated:29.05.2017 25 of 209 RC No.DAI2008A0053 26 Sl. Particulars Amount No (U.P.)

24. Payment of BSNL Tel. Bills of Tel No. 64,752.00 2708739 installed in the name of Tarsem Lal Verma at R/o H.No. 3134, Sec20, Chandigarh160020 w.e.f 01.04.1998 to March, 2009.

25. Purchase of Indane Gas Cylinder Consumer 294.75 No. US783T from M/s Siddarth Enterprises (Indane), Plot NO. A2, Sir Ganga Ram Hospital Marg, Rajinder Nagar, New Delhi 60 on 02.05.2007.

26. Invested in PLI towards Policy No. CA1892 61,920.00 M, premium @ Rs. 258/ per month at Post Office Sansad Marg, New Delhi01 w.e.f. 01.07.1988 to 01.07.2008

27. Payment of Electricity charges to BSES 15,032.00 Yamuna Power Ltd in R/o CRN NO.

1120054796 in the name of Tarsem Lal Verma installed at Flat No. 7A, TypeD, Multi Storied Flat, Minto Road Complex, New Delhi w.e.f. 21.10.2002 to 26.12.2007.

28. According to salary particular he got salary 9,90.888.00 w.e.f 1998 to 20.04.2009 was Rs.29,72,665/ (excluding Income Tax deduction). Thus, kitchen expense calculated as 1/3rd of his salary - Rs.9,90.888/.

29. Investment in FDR No. 1QB00063 C in M/s 40,000.00 Shamken Group on 12.03.2003.

                                                   TOTAL                                                             33,11,943.15


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Expenditure details of Ishan Verma (Sonkatkari) S/o Tarsem Lal Verma: Srl. Particulars Amount No.

01. Investment towards purchase of UTI 15,000.00 Certificate No. 400884230280700 for 1500 units @ Rs.10/ per unit on 15.12.2003.

02. Purchase of Car Santro Regn. No. DL2CAE 3,58,000.00 3944 from MGF Hyundai, MGF Auto Mobiles Ltd. 1, Jhandewala, Faiz Road, New Delhi05 on 26.02.2009.

03. Invested towards ICICI Prudential Life 446.00 Insurance vide Police No. 11508105 on 12.03.2009.

04. Invested towards ICICI Prudential Life 1,700.00 Insurance vide Police No. 11510622 on 13.03.2009

05. Invested towards ICICI Prudential Life 4,472.00 Insurance vide Police No. 10398037 on 14.11.2008

06. Invested towards ICICI Prudential Life 10,000.00 Insurance vide Police No. 10357889 on 13.11.2008

07. Expenditure towards Tuition fees for 4 years 1,06,000.00 B.Tech (Computer Science) from Ambedkar Institute of Technology, GNCT, Geeta colony, Shakurpur, Delhi92 w.e.f 2004

08. Expenditure towards Airtel Mobile No. 8,220.20 9871713971 w.e.f 05.07.2005 to 24.02.2009 Total 5,03,838.20 CC No. 07/12 Dated:29.05.2017 27 of 209 RC No.DAI2008A0053 28 Expenditure details of Lovekesh Verma S/o Tarsem Lal Verma: Srl. Particulars Amount No.

01. Fees paid to Maharaja Agresen Institute of 1,18,100.00 Technology Enroll. No. 058148 3906/MBA for MBA Session 20062008.

02. Invested towards ICIC Prudential Life 4,767.00 Insurance vide Police No.10413410 on 17.11.2008

03. Invested towards ICIC Prudential Life 15,000.00 Inisurance vide Police No.10407839 on 16.11.2008

04. School Fees w.e.f 1995 to 1996 in Kendriya 190.00 Vidyalaya, Gole Market, New Delhi of Master Lovekesh

05. Invested in Short Term Receipt for 46 days at 3,00,000.00 Bank of India, Connaught Circus Branch vide No. 4139574 dated 19.03.2007

06. Fees paid towards BE (Electronics & 23,211.00 Communication) from Netaji Subhas Institute of Technology, Dwarka from 1998 to 2002 (excluding Security Deposit of Rs.5,000/)

07. Repayment of loan of Rs. 25,00,000/ 26,07,181.00 (Principal amount of Housing Loan taken vide A/C No. SLH40581 (77/123) on 07.10.2007 including interest paid Rs. 1,07,181/ w.e.f 06.05.2007 to 07.10.2007. It is found that Tarsem Lal Verma arranged a sum of Rs.18,00,000/ as per transaction in CC No. 07/12 Dated:29.05.2017 28 of 209 RC No.DAI2008A0053 29 Srl. Particulars Amount No. the loan account of Lovekesh at the Kangra Cooperative Bank Ltd.

08 Invested into purchase of M/s Templeton 5,000.00 India Income Fund - Growth Plan vide No. 1560000256860 on 09.06.2003.

Total 30,73,449.00 Expenditure of Miss Pramila Verma, daughter declared by Tarsem Lal Verma:

Srl.                                            Particulars                                                                    Amount
No.
01. Expenditure in LIC premium vide Policy No.                                                                               26,916.00

113619160 in the name of Miss Pramila Verma (Benami) upto 21.04.2009 Total 26,916.00 Total expenditure of Tarsem Lal Verma and his family excluding his wife:

1) Expenditure of Tarsem Lal Verma Rs. 33,11,943.15

2) Expenditure of Sh. Ishan Sonkatkari Rs. 5,03,838.20

3) Expenditure of Lovekesh Rs. 30,73,449.00

4) Expenditure of Pramila Verma Rs. 26,916.00 Total Rs. 69,16,146.35 Thus, total expenditure of Tarsem Lal Verma has been calculated as Rs. 69,16,146 (R.off.) CC No. 07/12 Dated:29.05.2017 29 of 209 RC No.DAI2008A0053 30 Extent of Assets Disproportionate to known source income:

Name Pre Assets at the Assets Income Expenditure check end of the during the period check period check period asset (D) (A) (B) (BA) (C) Tarsem 36,750/ 1,13,94,411/ 1,13,57,661/ 87,26,733/ 33,11,943/ Lal Verma Ishan 4,46,991/ 5,03,838/ Loveke 30,73,449/ sh Pramila 26,916/ Total 36,750/ 1,13,94,411/ 1,13,57,661/ 91,73,724/ 69,16,146/ Calculation of DA as follows:

Income                                                                                              =Rs. 91,73,724/
Expenditure                                                                                         =Rs. 69,16,146/

Likely Savings IncomeExpenditure (CD) =Rs.22,57,578/ Assets acquired during check period (BA) =Rs.1,13,94,411/ 36,750/ = Rs.1,13,57,661/ =(BA)(CD)x100 CC No. 07/12 Dated:29.05.2017 30 of 209 RC No.DAI2008A0053 31 C = 1,13,57,661() 22,57,578x100 91,73,724 = Rs.91,00,083 or 99.19%

6. It is submitted that in the above facts & circumstances, the accused public servant Tarsem Lal Verma during the check period from 01.01.1998 to 21.04.2009 earned a total income of Rs. 91,00,083/ and incurred a total expenditure of Rs. 69,16,146/ during the period. As such his likely savings comes to Rs. 22,57,578/. As against likely saving of Rs. 22,57,578/ accused Tarsem Lal Verma has been found in possession of assets amounting to Rs.

1,13,57,661/ (acquired during check period) which are disproportionate to the tune of Rs. 91,00,083/ (Rupees Ninety One Lacs Eighty Three only) which he could not satisfactorily account for.

7. It is further submitted stated that sanction for the prosecution in respect of accused Tarsem Lal Verma was not required as vide order dated 18.08.2009 of Hon'ble High Court of Delhi in WP(C) No. 3450/1998, the decision of the concerned department to discharge the services of the respondent therein i.e. Tarsem Lal Verma was upheld. The Hon'ble High Court of Delhi upheld the CC No. 07/12 Dated:29.05.2017 31 of 209 RC No.DAI2008A0053 32 notice of discharge dated 05.05.1993 and quashed the judgment dated 03.10.1997 of the Tribunal in OA No. 1211/1991. In accordance with the Court order, his parent department i.e. Ministry of Defence also issued a Memo No. F.No.A/73311/WP3450/98 /PO/ CAO/P2 dated 19.01.2010 vide which accused Tarsem Lal Verma stands discharged from the service w.e.f 10.06.1993.

8. Thereafter, chargesheet was filed against accused Tarsem Lal Verma on 04.06.2010. Cognizance of offence was taken on 05.06.2010 and copies were supplied to accused as required u/s 207 Cr.P.C.

CHARGE

9. After hearing arguments, charge was framed against accused Tarsem Lal Verma for the offence u/s 13(2) r/w Section 13 (1) (e) of Prevention of Corruption Act, 1988 (P.C Act in short). During the course of arguments, two synopsis dated 14.03.2013 (Ex.PA1) and dated 17.03.2013 (Ex.PA) were filed by the IO. Certain benefits were given and certain additional expenditures, incomes and assets were added. The order on charge on the basis of these subsequent synopsis was not challenged. In light of these two synopsis filed at the stage of charge, the CC No. 07/12 Dated:29.05.2017 32 of 209 RC No.DAI2008A0053 33 disproportionate assets were assessed at 42.16% even though they were assessed at 99.19% in the chargesheet.

EVIDENCE:

10. In order to prove its case prosecution examined 57 witnesses. The gist of the statements of witnesses is as under:

10.1 PW1 is Sh. Naresh Mathur, Manager, Asahi India Glass Limited. He proved that hundred shares of M/s Float Glass India Limited were allotted to accused prior to the year 1998. In the year 2003, M/s Float Glass merged with M/s Asahi. During the period 2004 to 2007, accused was paid dividend of Rs. 83.25, Rs. 55.50, Rs.37/, Rs. 44.40 and Rs. 48.10 respectively.

10.2 PW2 is Sh. Shishu Pal Singh, a friend of the accused. He testified that he had extended the loan of Rs. 3 lacs in the year 2007 to the accused as per the Loan Agreement Ex.PW2/A, the said loan amount was returned by the accused to him during the period from July, 2009 to November/December 2010 in part payment. A receipt Ex.PW2/B was also issued by him. Since this witness had resiled from his statement U/Sec. 161 Cr.P.C regarding the time of return of loan, this witness was cross examined by CC No. 07/12 Dated:29.05.2017 33 of 209 RC No.DAI2008A0053 34 ld. PP for CBI. He was confronted with his statement U/Sec. 161 Cr.P.C (Ex.PW2/C) wherein it is recorded that the loan amount of Rs. 3 lacs was returned by the accused to him in the year 2007 itself in installments in cash. The witness, however, denied having made such statement to the IO.

10.3 PW3 is Sh. Bhagirath Singh Negi. In the year 2009, he was posted as Senior Accounts Officer, BSNL, Office of GMTT, Chandigarh since 2005. He identified the signatures of Sh. Ashok Gera, the then Accounts Officer, Telephone Revenue AccountsNorth (TRAN). He proved his letter dated 30.11.2009 addressed to the IO (Ex.PW3/A) vide which he handed over the details of the bills of telephone number 2708739 to the IO for the period from April, 1998 to March, 2009 (Ex.PW3/B). These details have been signed by Sh. Ashok Gera. This witness also proved the letter dated 09.12.2009 written by Chief Accounts Officer (Comp), BSNL, Chandigarh to the IO.

He identified signatures of the CAO. Vide his letter (Ex.PW3/C), the CAO informed the IO that the telephone connection/number 2708739 was allotted to Tarsem Lal Verma, H.No. 3134, Sector20, Chandigarh 160020. 10.4 PW4 Sh. M.P. Sharma was posted as Postal Assistant in Daryaganj Post Office during the year 20082009. He CC No. 07/12 Dated:29.05.2017 34 of 209 RC No.DAI2008A0053 35 identified the signatures of Sh. Braham Pal who was the Post Master at that time. He proved the letter dated 11.12.2009 addressed to the IO and issued by Sh. Braham Pal, Post Master (Ex.PW4/A) vide which he submitted the copy of statement of PPF account no. 4000309 in the name of Smt. Mithlesh Verma R/o Block 31/1A, Sector2, Gole Market, New Delhi. Ex.PW4/B is the copy of ledger (PPF) which shows that this account was opened on 07.11.1996. The ledger reflects the transactions, i.e., subscription and interest, from 07.11.1996 to 31.03.2009. 10.5 PW5 is Sh. Neeraj Goel posted as Assistant Accountant in Maharaja Agresen Institute of Technology, Sector22, Rohini, Delhi since March, 2003. He has proved the letter of the institute dated 11.12.2009 (Ex.PW5/A) addressed to the IO giving details of the fee paid by Lovekesh S/o Tarsem Lal Verma. It mentions that an amount of Rs. 58,000/ was paid by him on July 24, 2006 in GGSIP University. The refundable security fee of Rs. 5,000/ and activity and Patrika fee of Rs. 1100/ was paid at the institute on August 08, 2006. An amount of Rs. 59,000/ was paid by him at the institute on August 08,2007. Ex.PW5/B (colly.) are the certified true copies of receipt fee vouchers. Ex.PW5/C is also a voucher dated 08.08.2007. This witness testified that total amount of Rs. CC No. 07/12 Dated:29.05.2017 35 of 209 RC No.DAI2008A0053 36 1,23,100/ was deposited. During cross examination, he explained that the amount of Rs. 58,000/ was deposited by Demand Draft, Rs. 6,100/ in cash and Rs. 59,000/ vide a cheque no. 330126.

10.6 PW6 is Sh. Anubhav Bhatnagar. He is the husband of Smt. Usha Bhatnagar who was running a Gas Cylinder Agency of Indian Oil Corporation in Old Rajendra Nagar. He assisted his wife in the business. He testified that the accused who was the resident of 102/1, First Floor, Shankar Road, Old Rajendra Nagar, New Delhi 110 060 was the registered consumer of their agency. The registration / consumer number was US783T. He was earlier the registered consumer of M/s Sagar Enterprises at Goel Market and his account was transferred to their agency in the year 2000. At the time of transfer, the address of the registered consumer was 12/2B, Sector2, Goel Market, New Delhi. As per his records in the month of May, 2007, the price of one LPG Gas Cylinder was Rs. 294.75.

10.7 PW7 is Sh. Sanjay Kumar who was working as Postal Assistant in Post Office, Sansad Marg in the year 2009. Though he was not able to identify the signatures of Sh. L.L. Ahirwar, ADM, PLI (Postal Life Insurance), but he identified the letter dated 09.12.2009 (Ex.PW7/A) vide CC No. 07/12 Dated:29.05.2017 36 of 209 RC No.DAI2008A0053 37 which he had submitted the documents Ex.PW7/B and Ex.PW7/C with the IO. Ex.PW7/B is the Maturity Calculation Sheet of PLI Policy No. DLAEA147T in the name of Smt. Mithlesh Verma which commenced on 12.07.2008 on monthly premium of Rs. 198/.The maturity payment of Rs. 73,584/ included the principal amount of Rs. 47,520/ and interest. Ex.PW7/C is the Maturity Calculation Sheet in respect of PLI policy no. DLAEA 147T in the name of the accused. It commenced on 01.07.1988 on monthly premium of Rs. 258/. It matured on 01.07.2008. The maturity payment of Rs.1,20,000/ comprised of principal amount of Rs. 61,920/ and interest. 10.8 PW8 is Sh. Krishan Kant Bansal. He was working as Commercial Manager in Super Cassettes Industries Ltd, Plot no. 1, Sector16A, Film City NOIDA, UP in the year 2002. He proved the letter dated 24.12.2009 of Super Cassettes Industries Ltd addressed to the IO (Ex.PW8/A). He also proved the invoice dated 18.10.2008 (Ex.PW8/B) in the name of Ms. Mithlesh/Lovekesh in respect of two colour TVs worth Rs. 6,700/ and Rs. 7,090/ respectively. Ex.PW8/C is the attested copy of the original invoice Ex.PW8/B. The witness attested the copy of the invoice. 10.9 PW9 is Sh. Krishan Nandan, LDC in Pilkhawa Development Authority, Hapur UP. He brought the original CC No. 07/12 Dated:29.05.2017 37 of 209 RC No.DAI2008A0053 38 record pertaining to plot no. A033, Anand ViharI, Hapur, UP in the name of Ms. Pramila Verma D/O Sh. Tarsem Lal Verma R/o HIG 308, BlockI, Motia Khan, Paharganj, New Delhi. The photocopies of the record are Ex.PW9/A (colly.) The original record was seen and compared and returned. He deposed on the basis of record that the cost of the plot was Rs. 6,86,400/. The registration amount was Rs. 34,000/. An amount of Rs. 6,39,352/ was paid by way of cash on 13.03.2009 on the basis of which the Allotment Letter was issued in the name of Ms. Pramila Verma. Since the area of the plot was 112.50 sq. mtrs instead of 132 sq.mtrs, therefore, excess payment of Rs. 88,352/ was refunded to Ms. Pramila Verma by the Authority on 26.11.2009 through a cheque.

10.10 PW10 Smt. Veena Yadav who was posted as Assistant Administrative Officer in May, 2009 in LIC of India, Karol Bagh, New Delhi. She identified the signatures of the Senior Manager Sh. Ranjeet Jaiswal. The letter dated 30.05.2009 written by Senior Branch Manager, LIC addressed to the IO vide which the details of the policies held by Tarsem Lal Verma, Ms. Mithlesh Verma and Ms. Pramila Verama were provided. Ex.PW10/A1 (colly.) are the status reports of the three LIC policies in the name of Tarsem Lal, two LIC policies in the name of Ms. Mithlesh CC No. 07/12 Dated:29.05.2017 38 of 209 RC No.DAI2008A0053 39 Verma and one LIC policy in the name of Ms. Pramila Verma.

10.11 PW11 is Sh. Sanjay Dimri who purchased flat no. 34D, MIG, Mayur Vihar from the accused for a consideration amount of Rs. 20,00,000/ on 26.09.2007. Copy of the Sale Deed is Ex.PW11/A. 10.12 PW12 is Sh. Lambodar Mishra who was working in Netaji Subhash Institute of Technology, Sector3, Dwarka since 1991. He deposed that Sh. Lovekesh son of Tarsem Lal Verma studied in the Institute in BE (Electronics & Communications) from 1998 to 2002. He proved the letter dated 02.03.2010 of the Institute to the IO (Ex.PW12/A). The four receipts vide which the total payment of Rs.25,211/ was made to the Institute by Sh. Lovekesh during the abovesaid period are Ex.PW12/A1 (colly). The other relevant documents such as the list of candidates issued by University of Delhi alongwith their credit scores and Scheduled Tribe certificate furnished by Sh. Lovekesh are also Ex.PW12/A1.

10.13 PW13 is Sh. Bhagirath Dayal who was working as Sr. Manager, Bank of India, Connaught Circus branch during the month of May, 2010. He identified the signatures and handwriting of Sh. Katariya who was posted as Chief Manager in the said branch in the year 2009. He proved the CC No. 07/12 Dated:29.05.2017 39 of 209 RC No.DAI2008A0053 40 letter dated 13.11.2009 issued by the Chief Manager, Bank of India addressed to the IO (Ex.PW13/A). The attested copy of the FDR bearing no.600341110000350 dated 19.03.2007 for a period of 46 days in favour of Lovekesh issued by Bank of India is Ex.PW13/A1 and Ex.PW13/A

2. This amount was transferred to the SB account no.600310100928431 of Sh. Lovekesh alongwith the interest amount of Rs.1985/. The statement of this SB account of Sh. Lovekesh is Ex.PW13/A3. The attested copy of the cheque bearing no.992169 worth Rs.3,00,000/ drawn on Bank of India issued by Lovekesh in favour of Tarsem Lal Verma is Ex.PW13/B. The statement of account Ex.PW13/A3 shows that this amount was transferred to the accused on 04.05.2007, i.e, on the same day when the closure proceeds of the abovesaid FDR were credited to the abovesaid account of Lovekesh. 10.14 PW14 is Ms. Rupaly Pandey who was working as Branch Head (Customer Service) at M/s Franklin Templeton Assets Management (India) Pvt. Ltd at Kasturba Gandhi Marg, New Delhi. She proved the letter dated 17.06.2009 addressed to the IO (Ex.PW14/A) alongwith account's statements of the accused, his son Lovekesh and one Vijay Behari Mehrotra HUF as Ex.PW14/A (colly). Vide this letter the details of the units allotted to accused, Sh. CC No. 07/12 Dated:29.05.2017 40 of 209 RC No.DAI2008A0053 41 Lovekesh and one Moolchand against the amount invested by them in M/s Franklin Templeton Assets Management (India) Pvt. Ltd were provided to the IO. The details include the amount invested and interest earned during the check period.

10.15 PW15 is Sh. Ashish Goel who was the Company SecretarycumCompliance Officer at Integrated Master Securities Pvt. Ltd. New Delhi. He proved the letter dated 18.12.2009 of the company addressed to the IO Ex.PW15/A vide which it was informed that on 29.05.2007, 400 shares were sold in the name of Tarsem Lal Verma through this company. Further, an amount of Rs.15,378/ was also paid to the accused in his account no. 7059 at Punjab & Sind Bank vide a cheque bearing no. 630698. Copies of the transactions involved are also part of Ex.PW15/A. The documents show that vide the cheque, the above said amount was deposited on 04.06.2007. 10.16 PW16 is Sh. S.S. Grover, Assistant Accounts Officer in Ambedkar Institute of Technology, Geeta Colony, Delhi affiliated to the IP University, Delhi. He proved the letter to the IO alongwith the documents (Ex.PW16/A) to show that Sh. Ishan Sonkatkari was the student in the institute from 200405 to 200708 and a total fee of Rs. 1,11,000/ including the security amount of Rs. 5,000/ was deposited CC No. 07/12 Dated:29.05.2017 41 of 209 RC No.DAI2008A0053 42 by/on behalf of the student by DD/cheque. 10.17 PW17 is Sh. Inder Mohan Sharma who was posted as Manager in Syndicate Bank, Ghaziabad, Main Branch UP from 2008 to 2010. He proved the statement of overdraft account of Sh. Rakesh Aggarwal and Sh. Rajeev Aggarwal maintained in Syndicate Bank for the period from 01.11.2005 to 10.05.2010 (Ex.PW17/A).The copy of a demand draft and payinslip dated 29.11.2005 are collectively Ex.PW17/B. The acknowledgment slip for purchasing of the above said demand draft is Ex.PW17/C. These documents proved that demand draft for an amount of Rs. 7,50,000/ had been purchased by the account holder Sh. Rakesh Aggarwal from the above mentioned overdraft account in favour of Tarsem Lal.

10.18 PW18 is Sh. Avdesh Kumar who was posted as Deputy General Manager (Liason) at M/s Shamken Multifab Ltd (Sister concern of M/s Shamken Group), District Mathura, UP in May, 2010. He proved the letter dated 22.05.2009 addressed to the IO (Ex.PW18/A) vide which the details of full and final payment to Tarsem Lal and Mithlesh Verma vide two cheques amounting to Rs.83,792/ against the three FDRs were given. The letter of the company to the accused dated April 10, 2009 in this respect is Ex.PW18/A

1. This document shows that there was one FDR in the CC No. 07/12 Dated:29.05.2017 42 of 209 RC No.DAI2008A0053 43 name of Tarsem Lal Verma and two FDRs in the name of Mithlesh Verma. Ex.PW18/B is the receipt dated 31.12.2003 issued by the company for deposit of Rs. 40,000/ in the name of Tarsem Lal Verma which matured on 31.12.2003. As per this receipt an amount of Rs. 1,162/ was paid to him as quarterly interest from 01.10.2003 to 31.12.2003. The two FDRs in the name of Mithlesh Verma worth Rs. 20,000/ each (both from 14.04.2003 to 13.04.2004) are Ex.PW18/C and Ex.PW18/C1 respectively.

10.19 PW19 is Sh. Suresh Kumar Chopra who was working in M/s Security Investments Ltd, Nehru Place, New Delhi as Business Development Officer since 1991. He proved the letter dated 02.06.2009 of the company to the IO (Ex.PW19/A) alongwith the computer generated statement/details pertaining to the Subbroker Tarsem Lal Verma bearing no. 2311 (Ex.PW19/B). The receipts issued by the company against the deposits by subbrokers Sehzad (mentioned as Shahzad in the documents) and Tarsem Lal Verma are Ex.PW19/C1 to Ex.PW19/C3. He proved that as per the above said documents and investment of Rs.40,000/ was made by Tarsem Lal Verma in his own name in March, 2003. Investments of Rs.20,000/ and Rs. 15,000/ were made by Tarsem Lal Verma in the name of CC No. 07/12 Dated:29.05.2017 43 of 209 RC No.DAI2008A0053 44 Sh. Sehzad as reflected in Ex.PW19/B. He also identified the accused.

10.20 PW20 is Sh. Darshan Lal who was working as Property Dealer and knew the accused. He testified that he gave a loan of Rs. 30,000/ to the accused in the year 1999 for purchase of a flat. The loan was returned by the accused after about 6 to 7 months. The loan document is an affidavit dated 25.05.1999 (Ex.PW20/A). In this document, it is mentioned that an interest free loan of Rs. 30,000/ was extended to the accused by this witness for depositing in DDA on or before 10.05.1999. It further mentions that the loan was advanced on 05.05.1999 in cash. It was to be returned as and when convenient to Tarsem Lal Verma. 10.21 PW21 is Sh. Ajay Arora who was working in M/s Triveni Engineering Industries Ltd., Sector 16A, NOIDA, UP since 1989. He proved the letter dated 17.06.2009 of the company to the IO alongwith the annexures pertaining to rejection of the dematerialization of shares, share certificate, redemptioncuminterim dividend warrant (Ex.PW21/A to Ex.PW21/A4). These documents also show payments made to Tarsem Lal Verma in two installments through cheques in respect of the shares. Before 2003, Tarsem Lal Verma held equity shares of Triveni Engineering or its predecessor company. These CC No. 07/12 Dated:29.05.2017 44 of 209 RC No.DAI2008A0053 45 equity shares were later converted into preference shares. A total dividend of Rs.553.46 was paid from the year 1991 to 2003 to Tarsem Lal Verma.

10.22 PW22 is Sh. Shanti Jha who worked in Karvy Computer Share Pvt. Ltd since 1997. He proved the letter dated 02.06.2009 to the IO (Ex.PW22/A) giving details of the interest payments made to the accused against the investments made by him. One IDBI Infrastructure Bond worth Rs. 5,000/ was issued in his favour on 18.03.1998 (Ex.PW22/B). After completion of 7 years period, payment of Rs. 5,598/ was made to Tarsem Lal Verma vide redemption warrant dated 16.03.2005. Apart from this final payment, total payment of Rs. 3,777/ was also made to him from time to time between 02.04.1998 to 02.04.2004. Apart from this, two other Bonds in IDBI Flexi Bonds were allotted to Tarsem Lal Verma in the year 2000 for a period of three years. In this respect, payments of Rs. 1,250/, Rs. 1,250/ and Rs. 1,250/ (Rs. 3,750/ in total) were made to the accused during the period from 11.02.2000 to 11.02.2002. On maturity of the bonds, he invested the principal amount of Rs. 10,000/ in IDBI Suvidha Fixed Deposit Scheme.

10.23 PW23 is Sh. Bijay Kumar Prasad who was Assistant Manager, IDBI Bank, Karol Bagh in the year 2009. He CC No. 07/12 Dated:29.05.2017 45 of 209 RC No.DAI2008A0053 46 proved his letter dated 30.06.2009 addressed to the IO Ex.PW23/A vide which he provided the details and documents Ex.PW23/A1 to Ex.PW23/A4 pertaining to the IDBI Bonds in the name of accused Tarsem Lal Verma. He proved that the accused applied for one IDBI Bond worth Rs. 5,000/ on 18.02.1998 for a period of 7 years. On maturity, an amount of Rs. 5,598/ was paid to the accused on 16.03.2005 which included the principal amount of Rs.5,000/ and interest of Rs. 598/. During these 7 years, the accrued interest of Rs. 377/ was also paid to the accused. On application of the accused, two IDBI Bonds worth Rs. 5,000/ each were issued in the name of the accused on 11.02.1999 for a period of 3 years. Annual interest in respect of both these bonds amounting to Rs.1,250/ (totalling to Rs. 3,750/ for three years) was paid. On maturity of these two Bonds on 11.02.2002, a total amount of Rs. 10,877/ which includes principal amount of Rs. 10,000/ and interest of Rs. 877/ was paid. However, the accused invested this amount of Rs. 10,877/ in Suvidha Fixed Deposit Scheme for one year which matured on 11.02.2003 and the payment was accordingly made. During his cross examination, this witness admitted two documents Ex.PW23/D1 and Ex.PW23/D2.

CC No. 07/12 Dated:29.05.2017 46 of 209 RC No.DAI2008A0053 47 10.24 PW24 is Sh. Pradeep Kumar Khatri who was posted as Officer in Punjab National Bank, Raj Nagar, Ghaziabad in the year 2009. He proved the attested copy of the cheque dated 04.04.2007 worth Rs. 3,00,000/ Ex.PW24/A issued from the saving bank account no. 4078000100022392 issued by Sh. Bharat Kumar Chadha in favour of accused Tarsem Lal Verma. The debit of the amount of Rs. 3,00,000/ from the above said SB account of Sh. Bharat Kumar Chadha is reflected in his statement of account (Ex.PW24/B) at point B which shows that the above said cheque was cleared. During his cross examination, he stated that this statement of account did not reflect any payment/return of the amount of Rs. 3,00,000/ to the account of Sh. B.K. Chadha from the account of Tarsem Lal Verma.

10.25 PW25 is Sh. Murlidhar @ Moolchand who was a Book Binder at Gulab House, Mayapuri, New Delhi and was known to the accused Tarsem Lal Verma for last about 15 16 years. He deposed that on 06.05.1999, he gave the accused a friendly loan of Rs. 29,000/ which was returned by him in the year 2011 without any interest. He proved the affidavit dated 14.10.1999 (Ex.PW25/A) in this respect. He, however, could not say if his workers namely, Naresh and Radhey Shyam had advanced any loan to the accused. CC No. 07/12 Dated:29.05.2017 47 of 209 RC No.DAI2008A0053 48 He denied the suggestion that the said two workers had extended loans of Rs.5,000/ each to the accused in his presence.

10.26 PW26 is Sh. Vinay Kumar who ran a Tea Shop in Teliwala, Shahadara. He deposed that in the year 1999, he was earning approximately Rs. 5,000/ per month from his tea shop. He further stated that he did not know the accused Tarsem Lal Verma. His neighbour one Sh. Mahender Singh Chadha came to his shop and asked him to sign a receipt of Rs. 10,000/ even though he was not required to give Rs.10,000/ in reality to anyone. An affidavit (Ex.PW26/A) was also got signed from him by Sh. Mahender Singh Chadha who showed that he had given a loan of Rs. 30,000/ to the accused on 05.05.1999 whereas he had not given even a single penny to the accused. He stated that he had signed the receipt as well as the affidavit at the request of his neighbour Sh. Mahender Singh Chadha. 10.27 PW27 is Sh. Suresh Kumar who was working as a Book Binder and knew the accused for a long time. He proved that he advanced a loan of Rs. 5,000/ to the accused on 06.05.1999 and executed an affidavit dated 06.05.1999 Ex.PW27/A in this respect. He deposed that the accused returned the amount in December, 2010. 10.28 PW28 is Sh. Pratap Singh who was working as Sorting CC No. 07/12 Dated:29.05.2017 48 of 209 RC No.DAI2008A0053 49 Assistant in the Ministry of Communication, Department of Post, Govt. of India, Delhi. He knew the accused for last about 20 years. He deposed that he never gave any loan to the accused either in the year 1999 or at any other point of time. He executed the affidavit dated 24.01.2000 (Ex.PW28/A) on request of the accused who was going to purchase a house and was required to show the loan to his office. He signed the affidavit Ex.PW28/A without actually advancing any loan amount to the accused. 10.29 PW29 is Sh. Naresh who was working as SubContractor of Book Binder in the year 1999. He deposed that he did not know the accused and had never advanced any loan to him. He submitted that though he is illiterate, he can sign. He identified his signatures at points A on the documents Ex.PW29/A. He deposed that he signed on a plain paper on the request of his contractor Sh. Murli. During his cross examination, he explained that Sh. Mool Chand @ Murli informed him that one of his friends was purchasing a flat and he was asked to sign the plain paper as if it was a loan document of Rs. 5,000/ whereas actually no such loan amount was ever given.

10.30 PW30 is Sh. Deshraj who was posted as Administrative Officer in the Office of Joint Secretary(Trg) & CAO, Ministry of Defence, EBlock, New Delhi. He proved his CC No. 07/12 Dated:29.05.2017 49 of 209 RC No.DAI2008A0053 50 letter dated 10.08.2009 addressed to the IO Ex.PW30/1 vide which he handed over the service / salary particulars, property transactions and related documents (Ex.PW30/1 to Ex.PW30/4). He also proved his letter dated 25.05.2010 (Ex.PW30/5) vide which he mentioned that the original service book was handed over to CBI in another case against accused Tarsem Lal Verma pending in the Court of ld. ACMM, Patiala House Courts, New Delhi. Certain informations, such as, date of birth, pay scale of the accused were also provided to the IO. The witness has also proved his letter dated 17.05.2010 addressed to the IO (Ex.PW30/6) vide which the requisite informations, documents and record pertaining to the accused (Ex.PW30/7 colly.) were furnished to the IO. The letter dated 03.06.2010 written by him to the IO is Ex.PW30/8 vide which information regarding the Income Tax deductions pertaining to the accused from the year 1998 1999 to 2008 June 2009 were provided to the IO. He also proved his letter to the IO dated 01.02.2010 vide which he provided the statement of Pay & Allowance from January, 1999 to June, 2009 of the accused alongwith certain record (Ex.PW30/9 colly.). He proved the searchcum observationcumseizure memo dated 21.04.2009 (Ex.PW30/10) by identifying the signatures of Sh. N. Sri CC No. 07/12 Dated:29.05.2017 50 of 209 RC No.DAI2008A0053 51 Kumar, the then Assistant Director, AFFPD at point A. Vide this memo, the documents contained in the personal file of the accused (collectively Ex.PW30/11) was handed over to the IO.

10.31 PW31 is Sh. Karan Singh who was UDC in HIGSFS Branch, DDA, Vikas Sadan, New Delhi. He proved the productioncumseizure memo dated 19.01.2010 (Ex.PW31/A) bearing his signatures at point A vide which the original file of flat no. 308, HIG, SFS, 3 rd floor, Motia Khan, Paharganj (Ex.PW57/35) was handed over to the IO. Vide this seizure memo, he handed over the letter dated 11.11.2009 addressed to the IO (Ex.PW31/B) alongwith attested copies of the documents Ex.PW31/C. As per the record, the above said flat no. 308 (SP category) was allotted in the name of Lovekesh s/o Tarsem Lal and a total amount of Rs. 56,56,511/ was paid to the DDA. 10.32 PW32 is Sh. Y.S. Mishra who was posted as Joint Manager in Bank of Baroda in the year 2007 who proved the verified copy of the cheque dated 12.04.2007 bearing no. 159623 worth Rs. 1,00,000/ in the name of Ishaan Sonkatkari drawn on Bank of Baroda (Ex.PW32/A). The statement of account Ex.PW32/B of one Sh. Warshkrit Thakur shows that the above said cheque was issued from the SB account of Sh. Warshkrit Thakur. Upon presentation, the cheque CC No. 07/12 Dated:29.05.2017 51 of 209 RC No.DAI2008A0053 52 was cleared.

10.33 PW33 is Sh. Deepak Gupta who worked as UDC in the Daryaganj branch of Vaish Cooperative New Bank Limited for last about 15 years. He proved the letters both dated 17.11.2009 (Ex.PW33/A and Ex.PW33/B) addressed to the IO. The details of the share money in the accounts no. 31757 of the accused for the period from 21.08.2001 to 30.09.2004 and 30.09.2004 to 13.11.2009 are Ex.PW33/C and Ex.PW33/D respectively. He deposed that the accused purchased the shares of the bank and invested a total amount of Rs. 20,000/ between 23.08.2001 to 21.02.2008 on three occasions. On these investments, total dividend and interest of Rs. 6,980/ was paid to him till 30.09.2009. This amount was credited in the account of the accused bearing no. 31757 which was exclusive account for the above said shares. During the cross examination, the witness clarified on the basis of the statement of account Ex.PW33/D that till 21.04.2009 only an amount of Rs. 3380/ was credited in this account. This amount was credited on 31.03.2009.

10.34 PW34 is Sh. Mohinder Singh who stated that his wife Smt. Gurmeet Kaur, upon the request of the accused, advanced the loan of Rs.30,000/ to the accused. The affidavit of Smt. Gurmeet Kaur in this respect is Ex.PW34/A. This CC No. 07/12 Dated:29.05.2017 52 of 209 RC No.DAI2008A0053 53 document also shows that the loan of Rs. 30,000/ was interest free and was paid in cash on 05.05.1999. This witness was again called for reexamination by the prosecution on 31.03.2015 on which date the witness explained that the loan of Rs. 30,000/ was repaid by the accused within 45 months in two installments. He denied the suggestion of the accused that the loan amount was returned to his wife in December, 2009. 10.35 PW35 is Sh. Madan Lal who deposed that he did not know accused Tarsem Lal Verma and had never advanced any loan of Rs. 5,000/ to him either on 06.05.1999 or at any point of time. He also denied having executed the documents Ex.PW35/A. This document mentions that an amount of Rs. 5,000/ was advanced as loan to the accused on 06.05.1999. However, no name or address is mentioned on this document which would show as to who executed it. The witness denied his signatures at points A on this document.

10.36 PW36 is Sh. Tara Chand who was posted as Civilian Gazetted Officer (CGO), Air Force Central Account Office, Subroto Park, Delhi. He deposed that his cousin introduced him to the accused Tarsem Lal Verma in the year 2006. Upon the request of the accused, he deposited the amount of Rs. 1 lac given to him by the accused on CC No. 07/12 Dated:29.05.2017 53 of 209 RC No.DAI2008A0053 54 09.04.2007 in his bank account in Canara Bank in three installments. After which he issued a cheque of Rs. 1,00,000/ in favour of the accused from that account. He proved the relevant entries in his passbook, the copy of which is Ex.PW36/A (OSR). This document shows deposit of amounts of Rs.49,500/, Rs. 2,500/ both on 10.04.2007 in cash and Rs. 48,500/ on 11.04.2007 in cash. The entry dated 13.04.2007 shows that the amount of Rs. 1,00,000/ was withdrawn by the witness vide a cheque bearing no. 954425 in favour of the accused. He also proved the copy of the cheque dated 12.04.2007 bearing no. 954425 as Ex.PW36/B. During his cross examination, he admitted his signatures on a Loan Agreement (Ex.PW36/DX1). In this document, it is mentioned that the witness had advanced a loan of Rs. 1 lac through cheque no. 954425 dated 12.04.2007 to the accused for a period of five years. It was agreed that the loan amount would be returned on or before 12.04.2012. He also admitted his signatures on the receipt (Ex.PW36/DX2) in which it is mentioned it had received back the amount of Rs. 1,00,000/ from the accused. This receipt is, however, undated. The witness explained during the cross examination that he had signed these documents at the request of the accused who required them to be submitted to some agency and he had signed both these CC No. 07/12 Dated:29.05.2017 54 of 209 RC No.DAI2008A0053 55 documents on 12.04.2007 itself in good faith. 10.37 PW37 is Sh. Anil Kumar Gupta who was posted as LDC, Security Cell, DDA, Vikas Sadan, in the year 2007. He proved the letter dated 11.12.2009 addressed to the Deputy Director (Vigilance)I, DDA as Ex.PW37/A. The attested copies of the relevant pages of the register showing details of the persons to whom identity cards had been issued as well as the attested copies of the applications, intimations and other relevant documents relating to I cards are Ex.PW37/B collectively. The photocopies of the blank I cards of DDA which were not issued to any person are Ex.PW37/C. These identity cards as in Ex.PW37/C could be issued by the DDA only to its employees/officials. He deposed that no such identity card was issued by DDA to the accused.

10.38 PW38 is Sh. Radhey Shyam who was a Helper in Gulab House Press, Mayapuri for last about 20 years. He deposed that in the year 1999, he knew one Murli who was a contractor in the Gulab Press. At his request, he advanced him a loan of Rs. 4,000/ which he returned in the year 2000 in two installments. At that time, he had executed an agreement. He deposed that he did not give any loan of Rs. 9,500/ to any person named Tarsem Lal Verma. This witness deposed that he had studied upto 6 th / 7th standard CC No. 07/12 Dated:29.05.2017 55 of 209 RC No.DAI2008A0053 56 and could not write in English but he could sign in English. He identified his signatures on the documents Ex.PW38/A and Ex.PW38/B. He deposed that he had signed these documents and request of Murli. He again said that he had given amounts of Rs. 5,000/ and Rs. 4,000/ to Sh. Murli. During his cross examination, he stated that it was a possibility that Sh. Murli told him that he required the loan to help his friend Tarsem Lal Verma. He, however, denied all the suggestions that the loan was advanced to Tarsem Lal Verma or that the accused returned it in the year 2010. 10.39 PW39 is Sh. Prem Shankar Verma who was working as Accountant in State Management Office, UP Awas Vikas Parishad, Vasundhara, Ghaziabad since July, 2003. He proved his signatures at point A on the production and seizure memo dated 21.01.2010 (Ex.PW39/A). He proved that vide letter dated 20.01.2010 addressed to the IO (Ex.PW39/B), the documents such as the receipts and ledger pertaining to purchase of plot no. 1/880, Vasundhara Yojna at Vasundhara Ghaziabad UP and payments (Ex.PW39/B1 to Ex.PW39/B5) were handed over to the IO. He deposed that a total amount of Rs. 10,94,192/ was paid by the accused to the department in cash on various dates. The accused also submitted stamp papers of Rs. 1,10,200/ on 27.02.2004. The Sale Deed was executed on CC No. 07/12 Dated:29.05.2017 56 of 209 RC No.DAI2008A0053 57 29.06.2004. Thus, the accused spent a total amount of Rs.12,04,392/.

10.40 PW40 is Sh. Munchun Rai who was posted as Meter Reader in Delhi Jal Board, Karol Bagh Zone, Delhi from the year 2002. He proved the statement of total payments made on account of water charges pertaining to H.NO. 1/102, Old Rajindra Nagar, New Delhi. This statement of payments is Ex.PW40/A. The computer generated 'Summary Of All Rounds' is Mark A. 10.41 PW41 is Sh. Rakesh Agarwal who purchased a plot no.

1/880, Sector1, Vasundhara Ghaziabad under UP Awas Vikas Parishad on 06.12.2005 from accused Tarsem Lal Verma. This amount was paid vide two pay orders worth Rs. 7,50,000/ each. One of these DDs bearing No. 027056 dated 29.11.2005 was issued from the joint account in Syndicate Bank, Ghaziabad, in his name and in the name of his brother Sh. Rajeev Aggarwal. This demand draft is Ex.PW17/B and the same is reflected in the Statement of Account in the name of this witness and Sh. Rajeev Aggarwal (Ex.PW17/A). The statement of account in the name of this witness alone in the Syndicate Bank, Ghaziabad is also on record. This document shows that on 29.11.2005, a pay order worth Rs. 7,50,000/ was also issued from this account. PW41 also deposed that the CC No. 07/12 Dated:29.05.2017 57 of 209 RC No.DAI2008A0053 58 entire amount of Rs. 15 lacs was paid to the accused in the year 2005. During the cross examination, he admitted that the above said plot was purchased through property dealer. 10.42 PW42 is Sh. Dalbir Singh Rawat who was posted as UDC in the office of SubRegistrarVIII, Geeta Colony, Delhi. He proved the letters dated 04.03.2010 and 09.03.2010 (Ex.PW42/A and Ex.PW42/B respectively) vide which the certified true copies of the requisite document was furnished to the IO. The Sale Deed dated 26.09.2007 vide which accused sold his DDA, MIG flat No. 34D, 3 rd floor, Pocket6 at Kondli Gharoli, PhaseII, known as Mayur Vihar PhaseIII, Delhi 110 096 for total consideration amount of Rs. 20 lacs to one Sh. Sanjay Dimri is Ex.PW42/C. 10.43 PW43 is Sh. Rajesh Kaushal who was posted as Senior Assistant in Kangra Cooperative Bank, Paharganj, Chuna Mandi Branch, Delhi in 2010. He proved the letter of the Bank dated 25.02.2010 (Ex.PW43/A) addressed to the IO vide which the Statements of account in the name of Ms. Pramila Verma, Tarsem Lal Verma, Mithlesh Verma and Lovekesh and a joint account in the name of Tarsem Lal Verma and Smt. Mithlesh (Ex.PW43/B colly.) were furnished to the IO. The forms for the preparation of bankers cheque and for deposit of cheque (Ex.PW43/C and CC No. 07/12 Dated:29.05.2017 58 of 209 RC No.DAI2008A0053 59 Ex.PW43/D respectively) were also furnished to the IO. Ex.PW43/C is in respect of depositing of two amounts of Rs. 24,000/ + Rs. 30/ and Rs. 34,000/ + Rs. 34/ (total amount of Rs. 58,058/) deposited on 11.09.2008 by one Sh. Mool Chand in respect of preparation of demand draft in favour of Vice Chairman, HPDA payable at Hapur. An endorsement on this document mentions 'HDFC DD No. 735422 dated 11.09.2008 for Rs. 34,000/'. Ex.PW43/D is regarding deposit of bankers cheque in favour of DDA (Housing) dated 06.05.2007 worth Rs. 2,50,000/ as per the hand written endorsement, the number of the bankers cheque dated 06.05.2007 is 044543. This document also mentions the account number of Lovekesh (40581). This witness has also pointed out an entry dated 06.05.2007 in the statement of account of Lovekesh (account no. 40581, ledger no. 77, Folio No. 123) (part of Ex.PW43/B) and has explained that as per this entry, an amount of Rs. 25 lacs was credited as loan in this account. He further explained the entry dated 01.10.2007 at point X1 in this statement of account that this entry reflects deposit of an amount of Rs. 18 lacs in this account by way of transfer from saving account no. 6898 of Tarsem Lal Verma. He further referred to entry dated 01.10.2007 at point X in the statement of account in the joint name of Tarsem Lal Verma and Smt. CC No. 07/12 Dated:29.05.2017 59 of 209 RC No.DAI2008A0053 60 Mithlesh Verma (SB A/c No. 6898, ledger no. 1, Folio no.

0) (part of Ex.PW43/B) which shows that an amount of Rs. 18 lacs was transferred from this account to the account of Lovekesh.

10.44 PW44 is Sh. Hemant Kumar who was posted as AG3 in the office of BSES, Yamuna Power Ltd at Shankar Road Building, New Rajendra Nagar, Delhi. He proved the letter dated 18.01.2010 (Ex.PW44/A) of BSES addressed to the IO vide which the details of the electricity bills the payment date of which spanned from 31.08.2002 to 23.03.2009 in respect of electricity charges of H.No. 1/102, First floor, Old Rajendra Nagar, New Delhi in the name of one Sh. Sanjay Ranghlani (Ex.PW44/B colly.) were furnished to the IO.

10.45 PW45 is Sh. Mudeer Jamal Kausar who was Manager in HDFC Bank Ltd., Surya Kiran Building, Kasturba Gandhi Marg, Connaught Place, New Delhi. He proved the letter of the Bank dated 21.11.2009 (Ex.PW45/A) addressed to the IO vide which the certified copy of the statement of account (Ex.PW45/B) in the name of accused Tarsem Lal Verma was handed over to the IO. He explained that the account was opened on 07.12.1998 and it was closed on 06.04.2002. He explained that the statement of account shows that a fixed deposit certificate of Rs. 1,73,000/ was CC No. 07/12 Dated:29.05.2017 60 of 209 RC No.DAI2008A0053 61 issued in favour of Tarsem Lal on 07.12.1998 for a period six months and one day. However, the accused redeemed the above mentioned FDR prior to the date of maturity on 08.05.1999 because of which an amount of Rs. 1,79,542.64 was credited in his account which includes interest in the sum of Rs.6,542.64. The fixed deposit confirmation advice is Mark PW45/FD1.

10.46 PW46 is Sh. Ajay Sindhwani who was running his shop in the name and style of M/s Amrit Traders at Jagatpuri Delhi 110 051 from 1987 till about 2011. He proved the bill No. 11551 dated 02.08.2007 in the name of Ms. Mithlesh Verma, H.NO. 1/102, First Floor, Old Rajendra Nagar, New Delhi (Ex.PW46/A) vide which a chimney worth Rs. 5,900/ was purchased. Ex.PW46/A is the true copy of the original bill Ex.PW46/B. 10.47 PW47 is Sh. Sandeep Kumar who was posted as Accounts Executive in MGF, Automobiles Ltd., Jhandewalan Faiz Road, New Delhi in December, 2009. He proved the letter dated December 14, 2009 (Ex.PW47/A) of the company MGF Hyundai addressed to the IO vide which the attested copy of the invoice dated 28.02.2009 (Ex.PW47/B) regarding purchase of vehicle i.e. Santro Car worth Rs. 3,75,921/ in the name of Ishaan Sonkatkari was submitted to the IO. As per the letter Ex.PW47/A, the amount of Rs. CC No. 07/12 Dated:29.05.2017 61 of 209 RC No.DAI2008A0053 62 3,58,000/ was paid on 26.02.2009 vide cheque no. 999760 drawn on State Bank of India, Model Town, Delhi. 10.48 PW48 is Sh. Om Prakash Malhotra who was a Government Valuer on the panel of CBI, Police, Income Tax Department and Banks in the year 2010. He was also working as a Jeweller in the name of M/s Roshan Jewellers at Derawal Nagar, Delhi. He proved his report dated 21.04.2009 regarding valuation of one gram of gold on 21.04.2009. As per this report, the value of one gram of gold on 21.04.2009 was Rs.1520/. He further explained that this rate of gold was as per the rate of bullion (raw) gold.

10.49 PW49 is Sh. Sanjay Sharma who was posted as Senior Law Officer in ICICI Bank, Lodi Road Branch, New Delhi in the year 2009. He proved the letter of 3i Infotec Ltd dated 17.11.2009 addressed to the IO vide which the documents related to the bonds held in the name of Tarsem Lal in various public issue bond of ICICI Bank Ltd were submitted to the IO. All these documents alongwith the above said letter are collectively exhibited as Ex.PW49/A. As per these documents, three bonds of Rs. 5,000/ each were allotted to the accused on 11.03.2005 and were redeemed on maturity on 11.03.2010. Apart from the principal amount of Rs. 15,000/, total interest amount of CC No. 07/12 Dated:29.05.2017 62 of 209 RC No.DAI2008A0053 63 Rs. 3,610/ upto 15.03.2009 was also paid to him. Two bonds of Rs. 5,000/ each were also issued in the name of the accused which were redeemed on the day of their maturity on 24.03.2003 on which date an amount of Rs. 13,645/ including the principal amount and interest was paid to the accused. TDS of Rs. 405/ was deducted by the Bank and, thus, net amount of Rs. 13,645/ was paid to him vide cheque dated 24.06.2003. During this period, interest on application money i.e. Rs. 47/ was also paid to him vide cheque dated 19.04.2000.

10.50 PW50 is Sh. Vivek Kumar who was Second Grade Clerk in Ghaziabad Development Authority (GDA) since the year 1996. He proved the productioncumseizure memo dated 17.05.2010 Ex.PW50/A vide which the allotment file of H.No. 6/190, Sector5, Rajendra Nagar, Ghaziabad, Uttar Pradesh in the name of Kumari Pramila Verma D/o Tarsem Lal Verma (Ex.PW50/B) was seized. The flat was allotted on 15.02.2007 by GDA vide allotment letter Ex.PW50/B1. The documents of payments of amounts of Rs. 50,000/ dated 13.10.2006, Rs. 3,58,194/ dated 16.04.2007, Rs. 9,90,000/ dated 14.07.2007, Rs. 27,497/ dated 17.07.2007, Rs.1,19,500/ are Ex.PW50/B2 to Ex.PW50/B6 (all part of the file Ex.PW50/B). He further explained that the above said file also reflects that an CC No. 07/12 Dated:29.05.2017 63 of 209 RC No.DAI2008A0053 64 amount of Rs.4,170/ was refunded to Ms. Pramila vide cheque dated 20.08.2007. The flat was sold by Ms. Pramila Verma to one Smt. Shashi Singh on 12.10.2009 for a consideration amount of Rs. 17,31,620/ and the purchaser deposited 1% of the sale price with the GDA. 10.51 PW51 is Sh. Pradeep Bhatia who was working as an Executive in Technology Services Ltd. since 2007. He proved that vide letter dated 09.06.2009 (Ex.PW51/A), the details pertaining to Unit Certificate No. 400884230280700 (in respect of 1500 units) in the name of Ishaan Verma under the guardian Madan Lal Verma were furnished to the IO. These unit certificates were issued in the year 1988 under the scheme of Children Gift Growth Scheme. This scheme was closed by UTI in 2004. They were converted into ARS Bonds. Total 1,500 units @ Rs.10/ per unit were issued in the name of Ishaan Verma. These were converted into 1204 bonds @ Rs.100/ per bond in the year 2004. He further deposed that since it was a scheme for children, investment was made under the guardianship of Sh. Madan Lal Verma. From 01.10.2004 to 05.06.2009, total interest of Rs.27,897.75 was paid. This interest was earned on the total initial investment of Rs. 15,000/ and it was paid to minor Ishaan Verma under the guardianship of Madan Lal Verma. The document Ex.PW51/A mentions that the bonds CC No. 07/12 Dated:29.05.2017 64 of 209 RC No.DAI2008A0053 65 were not redeemed by the investor till that time. 10.52 PW52 is Sh. Suresh Kumar who deposed that he had not extended any loan to any person called Tarsem Lal Verma. He refused his signatures on the document Ex.PW52/A (erroneously endorsed as EX.PW54/A on the document) regarding grant of an interest free loan of Rs.5,000/ to Tarsem Lal Verma. This document dated 06.05.1999 is purportedly issued by one Sh. Suresh Chand S/o Sh. Om Prakash. It is mentioned in this document that Sh. Suresh Chand advanced interest free loan of Rs. 5,000/ to the accused to deposit the same in DDA before 10.05.1999 and that this loan would be returned by the accused after getting House Building Advance from his department (Ministry of Defence).

10.53 PW53 is Sh. Bharat Kumar Chadha who retired as Section Officer in April, 2006 from Ministry of Defence, Government of India, New Delhi. He deposed that accused was his best friend for last 25 years. He extended a loan of Rs.5 lac in or around April, 2007 to the accused vide two cheques worth Rs.2 lacs (Ex.P7) and Rs. 3 lacs (Ex.PW24/A) respectively. Both these cheques were encashed by the accused. Loan Agreement dated 04.04.2007 (Ex.PW53/A) bearing signatures of the witness and accused was also executed. The part loan amount of CC No. 07/12 Dated:29.05.2017 65 of 209 RC No.DAI2008A0053 66 Rs. 3 lacs was repaid by the accused vide a cheque in the month of November, 2014 which was encashed. The balance amount of Rs. 2 lacs remained unpaid. During the course of recording of examinationinchief, it was observed by the Court that after getting a signal from the accused, this witness replied regarding the receipt of repayment of loan (Ex.PW53/B) issued by him in favour of the accused in the year 2008 without even receiving any repayment. With permission of the Court, the witness was crossexamined by ld. PP for the CBI as the witness resiled on some material facts. During the cross examination, the witness referred to his original passbook Ex.PW53/DX1 to show that part payment of Rs. 3 lacs towards loan was paid vide entry dated 10.11.2014.

10.54 PW54 is Sh. N.V.N. Krishnan who was posted as Inspector/CBI in ACB, Delhi in the year 2009. He proved the SearchcumObservationcum Seizure Memo dated 21.04.2009 (Ex.PW30/10) vide certain documents were seized from the office premises of AFFPD including the personal file of the accused.

10.55 PW55 is Sh. Kailash Sahu who was posted as Inspector/CBI in ACB, New Delhi in the year 2009. He had conducted the search in the flat of the accused bearing no. 6/190, 3rd Floor, Sector 5, Rajender Nagar Residential CC No. 07/12 Dated:29.05.2017 66 of 209 RC No.DAI2008A0053 67 Colony, Sahibabad, UP in the presence of independent witnesses. Nothing incriminating was found there and the flat was in original condition allotted by the Ghaziabad Development Authority. The search list in this respect is Ex.PW55/A. 10.56 PW56 is Sh. Jagroop Singh who was posted as Inspector in ACB/CBI/Delhi from 21.01.2009 to 30.04.2014. He conducted the search at residential premises at 1/102, First Floor, Old Rajinder Nagar, opposite Nanak Sar Gurudwara, New Delhi. The inventory / observation memo prepared during the search is Ex.PW56/A. The search list is Ex.PW56/B. 10.57 PW57 is Inspector Manas Kumar Dey, the investigating officer of the case. He proved the investigation conducted by him including the statements recorded, searches conducted and documents seized and received. The FIR in the instant case is Ex.PW57/1. He proved all the search warrants issued and searchcumseizure memos and observation memos recorded during the investigation. He also proved the letters and documents seized and received from various banks, companies and Authorities. He also proved the steps taken by him during the investigation. He deposed that during the investigation, the accused was given an opportunity to explain the disproportionate assets CC No. 07/12 Dated:29.05.2017 67 of 209 RC No.DAI2008A0053 68 and he was telephonically called to join the investigation but the accused did not cooperate and failed to explain the disproportionate assets. After the crossexamination, this witness was reexamined by the prosecution. During his re examination, he proved the statement U/Sec. 161 Cr.P.C of PW Shishu Pal (Ex.PW2/C) regarding refund of the amount of Rs. 3 lacs by the accused within the year 2007. He also testified that the document Ex.PW2/B which is a handwritten document in Hindi issued by PW Shishu Pal wherein he has endorsed repayment of loan of Rs. 3 lacs by the accused to him. PW57 deposed that this document was recovered during the search of house of the accused.

11. The Court also examined Sh. D.K. Mehta, Administrative Officer, Office of JS (Training) and CAO, EBlock, Rajaji Marg, New Delhi as CW1, who upon the directions of the Court, produced the summoned record i.e. the original file containing the original documents on the basis of which document Ex.PW30/1 and Ex.PW30/2 were prepared and submitted with attested copies of certain documents (Ex.PW30/3 and Ex.PW30/4) by PW30 Sh. Desh Raj, Admn. Officer, CAO/A2 (B) Ministry of Defence, New Delhi. This witness has also produced the authority letter CC No. 07/12 Dated:29.05.2017 68 of 209 RC No.DAI2008A0053 69 dated 04.07.2014 in his favour to appear before the Court with the original record and has identified the signature of Sh. Abhay Singh at point A on authority letter Ex.CW1/A. STATEMENT OF ACCUSED U/S 313 CrPC

12. In statement u/s. 313 Cr. P. C., entire incriminating evidence was put to the accused. Accused denied the incriminating evidence, pleaded his innocence and explained his defence in brief.

DEFENCE EVIDENCE:

13. Accused examined six witnesses in defence:

13.1 DW1 is Sh. Raghubir Singh who was Section Officer posted in BSES Yamuna Power Ltd, Kamla Market, New Delhi. He brought the summoned record pertaining to the allotment and surrender of electricity connection in the name of the accused. The documents including the application for allotment and records of the bills are collectively Ex.DW1/A. The amount of Rs. 2,400/ was refunded to the accused on 29.04.2003 by cheque by BSES YPL on account of surrender of electricity connection. During cross examination, he explained that the electricity connection was installed at 7A, TypeD, 7th CC No. 07/12 Dated:29.05.2017 69 of 209 RC No.DAI2008A0053 70 Floor, Minto Road Complex, MX Flat, New Delhi. The electricity connection was disconnected w.e.f. 04.10.2007.

13.2 DW2 is Sh. Pawan Kumar Verma who was employed as Deputy Manager in Punjab Financial Corporation at Chandigarh and had retired in May, 2010. He is the brother of the accused. He deposed that the accused had shifted to Delhi in or about 1986 and was residing in Delhi since then. Landline telephone no. 2708739 was installed at H.No. 3134, Sector20D, Chandigarh since 199192 in the name of the accused. It was transferred in the name of the witness in the year 20092010. He deposed that the accused never resided at Chandigarh at the above said address except as and when he visited Chandigarh for few days. He deposed that none of the bills of the telephone were paid by the accused. He brought the statement of account of his saving bank account at ICICI Bank, Chandigarh (Ex.DW2/A). He pointed out four entries to show payment of the bills.

During his cross examination, he explained that he has been in service since 1993.

13.3 DW3 is Sh. Rajender Sharma, Executive Assistant, Kangra Cooperative Bank Limited, Paharganj, Delhi. He CC No. 07/12 Dated:29.05.2017 70 of 209 RC No.DAI2008A0053 71 produced the summoned record. He brought original 15 cheques issued from two different accounts in the names of one Sh. Mool Chand and Sh. Prem Chand respectively. Six cheques pertain to the account of Sh. Prem Chand (SB A/c no. 15778) and 9 cheques pertain to the account of Sh. Mool Chand (A/c no. 15396). The attested copies of these cheques are Ex.DW3/1 to Ex.DW3/15. 13.4 DW4 is Tarsem Lal Verma, the accused himself. He brought on record various documents Ex.DW4/1 to Ex.DW4/32 and Mark A to Mark S to prove his defence. 13.5 DW5 is Sh. Rajesh Jha, ASO, Ministry of Defence, who brought the summoned record i.e. copy of letter of Ms. Saheen Alam wife of S. Tarseem dated 24.11.2000 including annexures. These documents are Ex.DW5/1, Ex.DW5/2 and Ex.DW5/X. 13.6 DW6 is Sh. Sanjeev Kumar, Development Officer, PLI, Office of SSPO, New Delhi produced the attested copy of the relevant pages of the payment register for the year 20032004. He submitted that he had brought the attested copy of the payment register as the file in New Delhi General Post Office in which the sanction memo and other details / documents of the PLI policy no. CA1892 M must have been annexed was not traceable since it was CC No. 07/12 Dated:29.05.2017 71 of 209 RC No.DAI2008A0053 72 an old record. The documents produced by him alongwith the forwarding letter are Ex.DW6/1 and Ex.DW6/X.

14. I have heard final arguments addressed by ld. PP for CBI and Ld. Amicus Curie for accused as well as submissions of the accused and have carefully perused the record. I have also considered the written submissions submitted by prosecution on 15/04/2017 as well as by Accused on 26/04/2017 , 15/05/2017 and 16/05/2017.

15. In a case of Disproportionate Assets, the prosecution is required to establish the following ingredients:

                 (1)          Accused is a public servant.
                 (2)          The nature and extent of pecuniary resources or the

property found in his possession or in possession of person on his behalf.

                 (3)          The known sources of income.
                 (4)          The properties/resources found in possession of the

accused or any person on his behalf were disproportionate to his known source of income.

After prosecution proves these requirements, the burden of satisfactorily accounting for possession of such resources or property shifts to the accused. The Explanation to section 13(1)(e) of PC Act provides that 'known income' means income received from any lawful source and such CC No. 07/12 Dated:29.05.2017 72 of 209 RC No.DAI2008A0053 73 receipt has been intimated in accordance with the provision of law, rules or order for the time being applicable to a public servant.

CHECK PERIOD

16. As per the accused, the check period in the FIR, chargesheet and the order on charge has been taken to be from 01.01.1999 to 21.04.2009. As per the prosecution, however, the check period is from 01.01.1998 to 21.04.2009.

17. In the FIR dated 17.12.2008 (Ex.PW57/1), it is mentioned that the information regarding the disproportionate assets of the accused was received in respect of the period 01.01.1999 till the date of FIR. This allegation has been reproduced in the chargesheet. However, in the chargesheet, it has been specifically mentioned that the period of check on the basis of maximum acquisition of assets has been taken from January, 1998 to April, 2009 i.e. till the date of search on 21.04.2009. In the order dated 18.05.2013 on the point of charge, the check period as mentioned in the chargesheet has been noted as 01.01.1998 to 21.04.2009. Therefore, the check period without any doubt is from 01.01.1998 to 21.04.2009.

CC No. 07/12 Dated:29.05.2017 73 of 209 RC No.DAI2008A0053 74 WHETHER ACCUSED WAS A PUBLIC SERVANT DURING THE CHECK PERIOD

18. The contention of the accused is that vide order dated August 18, 2009 in Writ Petition (Civil) No. 3450/1998 titled as 'Union of India and Ors vs. Tarseem Lal Verma', Hon'ble High Court of Delhi upheld the notice of his discharge from service dated 05.05.1993 and quashed the judgment dated 03.10.1997 passed by the Tribunal in OA No. 1211/1991 vide which accused was reinstated. It has been argued that as per this order of Hon'ble High Court of Delhi, the accused stood discharged from service w.e.f. 05.05.1993 and, therefore, he cannot be considered to be a public servant under the P.C. Act during the check period.

19. I have perused the above said judgment of Hon'ble High Court of Delhi carefully. It has been observed in the said judgment :

'After his reinstatement in the service pursuant to the order passed by the Tribunal, Respondent had been working with the Petitioner all along this period. Accordingly, we are of the view that whatever monetary benefits Respondent has received be not recovered from him.' CC No. 07/12 Dated:29.05.2017 74 of 209 RC No.DAI2008A0053 75 It is not disputed that during the check period, the accused was attending the office, performing his duties as public servant and was on the pay roll of the Government (Ministry of Defence).

20. The above said judgment of Hon'ble High Court of Delhi was challenged by the accused in Hon'ble Supreme Court of India in Civil Appeal Nos. 78957896 of 2010 titled as Tarsem Lal Verma vs. Union of India and Ors. Vide order dated 19.01.2017, Hon'ble Supreme Court of India observed that it was clear that the appellant served the department from 1986 to 2010 i.e. for about 24 years. In these circumstances, it was directed that the appellant's (accused herein) order of discharge be treated as order of compulsory retirement from 03.02.2010.

21. Since the accused was in the service and pay of the Government during the check period, he falls within the ambit of the definition of 'public servant' as envisaged in Section 2(c) of the Prevention of Corruption Act, 1988.

22. The cognizance in the instant case was taken on 05.06.2010 by which time the accused had ceased to be in service. Thus, no sanction U/Sec. 19 of the PC Act was required.

CC No. 07/12 Dated:29.05.2017 75 of 209 RC No.DAI2008A0053 76 KNOWN SOURCES OF INCOME

23. In State of M.P. Vs. Awadh Kishore Gupta and Ors., AIR 2004 Supreme Court 517, it has been held by Hon'ble Supreme Court of India :

"5. Section 13 deals with various situations when a public servant can be said to have committed criminal misconduct. Clause (e) of subsection (1) of the Section is pressed into service against the accused. The same is applicable when the public servant or any person on his behalf, is in possession or has, at any time during the period of his office, been in possession, for which the public servant cannot satisfactorily account pecuniary resources or property disproportionate to his known sources of income. Clause (e) of subsection (1) of S. 13 corresponds to Cl.(e) of subsection (1) of S.5 of the Prevention of Corruption Act, 1947 (referred to as 'old Act'). But there has been drastical amendments. Under the new clause, the earlier concept of "known sources of income" has undergone a radical change. As per the explanation appended, the prosecution is relieved of the burden of investigating into "source of income" of an accused to a large extent, as it is stated in the explanation that "known CC No. 07/12 Dated:29.05.2017 76 of 209 RC No.DAI2008A0053 77 sources of income" mean income received from any lawful source, the receipt of which has been intimated in accordance with the provisions of any law, rules, orders for the time being applicable to a public servant. The expression "known sources of income"

has reference to sources known to the prosecution after thorough investigation of the case. It is not, and cannot be contended that "known sources of income" means sources known to the accused. The prosecution cannot, in the very nature of things, be expected to know the affairs of an accused person. Those will be matters "specially within the knowledge" of the accused, within the meaning of S.106 of the Indian Evidence Act, 1872 (in short the 'Evidence Act').

6. ................

7. The Legislature has advisedly used the expression "satisfactorily account". The emphasis must be on the word "satisfactorily" and the Legislature has, thus, deliberately cast a burden on the accused not only to offer a plausible explanation as to how he came by his large wealth, but also to satisfy the Court that his explanation was worthy or acceptance".

CC No. 07/12 Dated:29.05.2017 77 of 209 RC No.DAI2008A0053 78

24. Contention of the accused is that the prosecution has changed the value of total Pay & Allowances allegedly received by the accused during the check period thrice in the instant case. It is submitted that values of the total emoluments in the chargesheet, in the synopsis filed at the time of framing of charge and as per the submissions of ld. PP at the time of final arguments are all different. It has been argued that it shows uncertainty in the mind of the prosecution regarding 'known sources of income' of the accused and, therefore, the prosecution has failed to discharge the burden of proving the known sources of income of the accused. The Court does not agree with this argument.

25. In Awadh Kishore Gupta's case, it has been held that the expression 'known sources of income' has reference to sources known to the prosecution after thorough investigation of the case. Thus, the 'Pay and Allowances' received by the accused during the check period constitutes one of the known sources of income. The total amount received by him against this known source of income, however, is subject to calculations on the basis of evidence. The calculations pertaining to P&A (Pay & Allowances) of the accused have been separately dealt CC No. 07/12 Dated:29.05.2017 78 of 209 RC No.DAI2008A0053 79 with in Srl no. 1 of StatementC (Income). Regarding other sources of income, the prosecution cannot be expected to know matters 'specially within the knowledge' of the accused within the meaning of section 106 of the Indian Evidence Act, 1872. It is for the accused to satisfactorily account for the pecuniary resources and how he came by his large wealth.

WHETHER WINDFALL GAINS CAN CONSTITUTE LAWFUL SOURCES OF INCOME

26. The prosecution has shown following loan amounts as income of the accused in the chargesheet:

 Srl.                                      SOURCE OF LOAN                                                                    AMOUNT in
 No.                                                                                                                            Rs
    1         Received Cheque No. 064076 dated 04.04.2007                                                                          5,00,000.00

of PNB, Sec11, Raj Nagar, Ghaziabad (U.P) for Rs.3,00,000/ & Cheque No. 0593867 dated 07.04.2007 of HDFC Bank, Raj Nagar, Ghaziabad for Rs.2,00,000/ from Sh. Bharat Kumar Chadda as Personal Loan as per documents received from the bank.

2 Taken Personal Loan from Shri Tara Chand S/o 1,00,000.00 Late Chiranji Lal R/o C11, Minto Road Complex, New Delhi02 on 12.04.2007 (As per Ex.DW4/22. This amount was received by accused on 13.04.2007).

    3         Taken Personal  Loan from Shri Radhe Shyam                                                                                 4,000.00 
              S/o   Shri   Ram   Sevak   R/o   H.No.   RZBlockR,                                                                          (as per


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  RC No.DAI2008A0053
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Srl.                                     SOURCE OF LOAN                                                                    AMOUNT in
No.                                                                                                                           Rs
            98/B, Chankaya Place, PartII, Near C7, Janak                                                                       Ex.PW38/A

Puri, Delhi59, New Delhi64 on 06.05.1999. and B, loan amount was Rs. 9,500/.

Therefore, Rs.9,500/ shall be considered.) 4 Taken Personal Loan from Sh. Darshan lal S/o 30,000.00 Sh. Inder Raj, Aged41 years R/o H.No. A12, Bholanath Nagar Exten. Shahadra, Delhi32 on 05.05.1999.

5 Taken Personal Loan from Smt. Gurmeet kaur 30,000.00 W/o Sh. Mahender Singh, Aged51 years R/o H.No. 70A/5, Old Tejab Mill, Shahdara, Delhi 32 on 05.05.1999.

6 Taken Personal Loan from Sh. Murlidhar @ 29,000.00 Mool Chand S/o Chetu Singh, VillDholana, The Hapur Distt. Ghaziabad, presently residing at H.No. 3416, Asaf Ali Road, Delhi02 on 06.05.1999.

7 Taken Personal Loan from PW27 Shri Suresh 5,000.00 Kumar, S/o Dal Chand, Aged45 Years R/o H.No. 1816, Gali Mandirwali, Hiamtgarh, Sitaram Bazar, Delhi06 on 06.05.1999. 8 Received amount through Cheque no. 969135 4,80,000.00 dated 12.03.2007 from sh. Chandravir Singh on A/C no. 10210644090 dated 20.11.2009 of SBI Model Town Branch, Ghaziabad (U.P) CC No. 07/12 Dated:29.05.2017 80 of 209 RC No.DAI2008A0053 81 Srl. SOURCE OF LOAN AMOUNT in No. Rs 9 Income towards Personal Loan which was taken 3,00,000.00 from Sh. Shishu Pal Singh S/o Sh. Babu Ram, aged 46 years R/o 17B/114, Vasundhara, Ghaziabad (U.P) during the year 2007. 10 Given benefit of Personal Loans which could 4,13,000.00 not be verified during the investigation but the document of which are Ex.PW57/11 (colly.) (D 114 to 142 except D139 Ex.PW57/37) and Ex.PW57/25 to Ex.PW57/32. The total amount of such unverified 38 personal loans is Rs. 4,13,000/.

TOTAL 18,96,500.00 ADDITIONAL LOANS/AMOUNTS RECEIVED (as per the accused while explaining various assets/incomes/expenditures) Srl. Source of Loans/amount received Amount No. 11 Amount received from Lovekesh on 3,00,000.00 04.05.2007 vide his cheque bearing no. (This amount 992169 has been separately considered under Srl. no.4 of StatementB and shall not be considered here) CC No. 07/12 Dated:29.05.2017 81 of 209 RC No.DAI2008A0053 82 Srl. Source of Loans/amount received Amount No.

12. Loans taken from two unspecified friends and 2,00,000.00 converted into FDR closure proceeds of which were credited in Axis Bank account of accused on 03.05.2007

13. Closure proceeds of two FDRs in the name of 73,220.00 Lovekesh credited in the bank account of + 2,50,753.00 accused

14. Amount received from friend Sh. Mool Chand 1,78,100.00 by accused

15. Amount received from friend Sh. Prem Chand 1,71,700.00 by accused

16. Loan received from Lovekesh from his 46,600.00 Kangra Cooperative Bank account on 17.12.2003 17 Loan from Ishaan on 13.04.2007 (though 1,00,000.00 source has not been specified in the entry dated 13.04.2007 in Ex.DW4/22)

18. Loan received from Ishaan on 25.02.2004 and 40,000.00 13.10.2005 + 46,000.00 19 Amount received from Lovekesh on 7,07,000.00 05.05.2007 (This amount has been separately considered under Srl. no.4 of StatementB and shall not be considered here) CC No. 07/12 Dated:29.05.2017 82 of 209 RC No.DAI2008A0053 83 Srl. Source of Loans/amount received Amount No.

20. Loan received from Kishan Swarup on 62,500.00 28.01.2008 TOTAL 11,68,873.00 AMOUNT SHOWN AS LOANS BY ACCUSED IN THE NAMES CERTAIN PWs Srl. Source of Loans/amount received Amount No. 21 Loan shown by accused in the name of PW26 30,000.00 Sh. Vinay Kumar (loan document is Ex.PW26/A) 22 Loan shown in the name of PW28 Sh. Pratap 45,000.00 Singh (loan document is Ex.PW28/A)

23. Loan shown in the name of PW29 Sh. Naresh 5,000.00 (loan document is Ex.PW29/A) 24 Loan shown in the name of PW35 Sh. Madan 5,000.00 Lal (Loan document is Ex.PW35/A)

25. Loan shown in the name of PW52 Sh. Suresh 5,000.00 Kumar (loan document is Ex.PW52/A).

                                                    TOTAL                                                                              90,000.00
                                         GRAND TOTAL                                                                         18,96,500.00
                                                                                                                           +11,68,873.00
                                                                                                                              + 90.000.00
                                                                                                                           = 31,55,373.00

27. Some of the above said loan amounts were converted into FDRs by the accused and he also earned interest on them.

CC No. 07/12 Dated:29.05.2017 83 of 209 RC No.DAI2008A0053 84 The above said chart also shows that in a span of about 10 years and majorly in the year 1999 and the year 2007, the accused claims to have availed loan/received amounts to the tune of Rs. 31,55,373/ in total.

28. The case of the accused is that most of the loans were returned after the check period and therefore, they should be treated as incomes only whereas case of the prosecution is that the loans were returned within the check period and, therefore, they should be considered not only as incomes but also as expenditures.

29. The Court does not agree with either of the above said points of view of the prosecution and the accused. The nature of the loans and amounts purportedly received from others is discussed in the following paras.

30. Personal loans which could not be verified but the documents regarding which were seized from accused are mentioned at Srl. no. 10 of the above said chart. These loans as reflected in documents Ex.PW57/11 (colly.) and Ex.PW57/25 to Ex.PW57/32 constitute 38 loan transactions of the amounts ranging from Rs. 5,000/ to Rs.48,000/. The total amount of such loans is Rs. 4,13,000/. Apart from these 38 transactions, record shows that there are atleast 22 other such transactions vide which CC No. 07/12 Dated:29.05.2017 84 of 209 RC No.DAI2008A0053 85 the accused claims to have received amounts in the form of loans or otherwise from his friends, acquaintances and his two sons. These 60 transactions cannot be taken at their face value. These transactions only prove the extent to which the accused has gone to rotate the money in a calculated manner to give it a lawful character. The defence of the accused that these were genuine loan transactions must be completely rejected.

31. It would not be out of place to mention here that the testimonies of PW26, PW28, PW29, PW35 and PW52 show that even though certain documents of loan transactions were executed at request of the accused, loans were in fact never advanced by them to the accused. PW36 Sh. Tara Chand has also deposed that the accused first gave him Rs. 1,00,000/ in cash on 09.04.2007 which he deposited in his salary account in three installments over a period of two days. Thereafter, he issued the cheque of Rs.1,00,000/ in favour of the accused.

32. Accused has claimed to have received the amounts of Rs.1,78,100/ and Rs. 1,71,700/ from one Sh. Mool Chand and one Sh. Prem Chand. These are mentioned at Srl. No. 14 and 15 in the chart above. The case of the accused is that he received these amounts from them over CC No. 07/12 Dated:29.05.2017 85 of 209 RC No.DAI2008A0053 86 a period of time i.e. during the years 2003, 2004, 2005 and 2006. The purpose and duration of these loan amounts has not been explained. It has also not been explained whether these amounts were returned by the accused. Certain aspects of these amounts have also been discussed at Srl. no. 52 and 53 in StatementC.

33. I would also discuss the testimony of PW53 Sh. Bharat Kumar Chadha from whom the accused claims to have taken a loan of Rs. 5,00,000/ vide two cheques bearing nos. 593867 dated 04.04.2007 worth Rs. 2,00,000/ and no. 064076 dated 04.04.2007 worth Rs.3,00,000/. In the Punjab National Bank (Raj Nagar, Ghaziabad Branch) statement of account of Sh. Bharat Kumar Chadha (Ex.PW24/B), only the transaction related to issuance of cheque bearing no. 64076 worth Rs 3,00,000/ is reflected. The attested copy of the cheque Ex.PW24/A shows that the cheque was issued on 04.04.2007. It is important to note that before issuance of this cheque, a cash amount of Rs.3,00,000/ was deposited in this account on 03.04.2007 and a further cash amount of Rs. 10,000/ was deposited on 04.04.2007. Prior to the transaction dated 03.04.2007, the withdrawal transaction in sum of Rs. 9,000/ had taken place on 30.03.2007. On that day, the balance in the CC No. 07/12 Dated:29.05.2017 86 of 209 RC No.DAI2008A0053 87 account of PW53 was only Rs. 23,260/. Thus, till 30.03.2007, there was not sufficient balance in this bank account for issuance of cheque worth Rs 3 lakh . The cheque was issued only after this amount was first deposited in cash.

34. It appears that the second cheque worth Rs.2,00,000/ was issued from the HDFC account (Raj Nagar, Ghaziabad Branch) of PW53.

35. The undated receipt Ex.PW53/B reads as follows:

"Received back Rs. Five Lac (5,00,000/) from Sh. Tarsem Lal Verma as the said amount was given by me on loan vide cheque no. 593867 dated 04.04.2007 Rs. 2,00,000/ & No. 064076 dated 04.04.2007 Rs. 3,00,000/ (Total Five Lacs) to him. Interest amount on said money was paid by him earlier.

B.K. Chadha".

36. The case of the prosecution is that the loan amount of Rs.

5,00,000/ was returned in the year 2008 after which PW53 executed the receipt Ex.PW53/B. During his cross examination by ld counsel for accused, he stated that he did not issue any receipt in the year 2008 in favour of the accused in respect of repayment of any amount. Conduct CC No. 07/12 Dated:29.05.2017 87 of 209 RC No.DAI2008A0053 88 of the witness at this stage of the crossexamination was noted by my ld. Predecessor in the following manner:

"At this stage, the witness asked from accused and after getting signal from him stated that - I issued a receipt to accused Tarsem Lal Verma in the year 2008 on his request though no payment was made to me by him."

This conduct of the witness and the accused is highly dubious. It is also no coincident that before the testimony of this witness on on 01.12.2014, a letter (Ex.PW53/DX2) dated 07.08.2014 was written by PW53 to the accused from his residence at U.S.A demanding repayment of the loan amount of Rs. 5,00,000/ back. The envelope is Ex.PW53/DX3. There is no explanation as to why after a gap of 7 years from the date of advancing loan, PW53 was reminded of demanding the loan back just a few months before he was to testify before this Court in the instant case. This letter is, therefore, complete untrustworthy. PW53 also produced copy of a single page of his HDFC Bank statement of account/passbook to show that he received part loan amount of Rs. 3,00,000/ on 10.11.2014. Again, this amount was deposited only 25 days prior to the recording of testimony of PW53. It, CC No. 07/12 Dated:29.05.2017 88 of 209 RC No.DAI2008A0053 89 therefore, is highly suspicious. Besides, there is nothing to show that this amount was deposited by the accused.

37. The above said circumstances and conduct of the PW53 as well as the accused make the entire loan transaction in sum of Rs. 5,00,000/ highly suspicious.

38. The testimonies discussed above and the fact that the accused has shown nearly 56 transactions vide which he received certain amounts from others as loans show that these were all sham transactions by which he rotated his own money to make it appear legal.

39. The accused has also claimed that the two amounts of Rs.

73,220/ and Rs. 2,50,753/ mentioned at Srl. no. 13 of the chart were the closure proceeds of the FDRs in the name of Lovekesh which were transferred to his Axis Bank account on the basis of endorsements on the FDRs by Lovekesh. No evidence has been brought on record by the accused to show that the proceeds of FDRs in the name of one could be directly transferred to the account of another. There is also no evidence on record to show that these proceeds reflected in the statement of account of accused were in fact the closure proceeds of the FDRs in the name of Lovekesh created out of his separate account. Accused has failed to satisfactorily account for these amounts.

CC No. 07/12 Dated:29.05.2017 89 of 209 RC No.DAI2008A0053 90 These amounts have also been discussed at Srl. no. 45 and 46 of StatementC (Income).

40. Similarly, there is nothing on record to show that the amount of Rs. 1,00,000/ mentioned at Srl. no. 17 in the chart above was received from Ishaan. This amount has not been satisfactorily accounted for by the accused. Such an amount cannot be considered to be an income and will be considered as Asset.

41. The accused has also claimed that an amount of Rs.

40,000/ + Rs. 46,000/ = Rs. 86,000/ was received from Ishaan (as mentioned at Srl. no. 18 in the chart above). The purpose and duration of this loan has not been explained by the accused. He has also avoided to say if this loan amount was ever repaid. Similarly, the amount of Rs.46,600/ (Srl. no. 16 in the chart above) has been claimed to have been received as loan from Lovekesh. The purpose and duration of this loan also has not been explained by the accused. He has also not explained whether or not this loan amount has been repaid.

42. The issue is whether or not such amounts as mentioned in the chart above can be considered as 'Income'.

43. Vide judgment dated 14.02.2017 in State of Karnataka vs. Selvi J. Jayalalitha and Ors., Crl. Appeal Nos. 300 CC No. 07/12 Dated:29.05.2017 90 of 209 RC No.DAI2008A0053 91 303 of 2017, Hon'ble Supreme Court of India discussed 'sources of income' in light of various case laws including State of M.P vs. Awadh Kishore Gupta & Ors, (2004) 1 SCC 691 wherein the attributes of income were elaborated.

44. In Awadh Kishore Gupta's case, it was held by Hon'ble Supreme Court of India in para 6:

"The phrase "known sources of income" in Section 13(1)(e) [old Section 5(1)(e)] has clearly the emphasis on the word "income". It would be primary to observe that qua the public servant, the income would be what is attached to his office or post, commonly known as remuneration or salary. The term "income" by itself, is elastic and has a wide connotation. Whatever comes in or is received, is income. But, however, wide the import and connotation of the term "income", it is incapable of being understood as meaning receipt having no nexus to one's labour, or expertise, or property, or investment and having further a source which may or may not yield a regular revenue. These essential characteristics are vital in understanding the term "income". Therefore, it can be said that, though CC No. 07/12 Dated:29.05.2017 91 of 209 RC No.DAI2008A0053 92 "income" is receipt in the hand of its recipient, every receipt would not partake the character of income. Qua the public servant, whatever return he gets from his service, will be the primary item of his income. Other incomes, which conceivably are income qua the public servant, will be in the regular receipt from (a) his property, or (b) his investment. A receipt from windfall, or gains of graft, crime or immoral secretions by persons prima facie would not be receipt from the "known sources of income" of a public servant."

45. The receipt of amount of Rs. 31,55,373/ has no nexus to labour, expertise or property or investment of the accused.

46. Thus, even though these amounts were shown to have been received by the accused, they can not be considered as Income. I shall consider these amounts as 'Assets' and , therefore , any of these amounts would also not be considered as Expenditure. Calculations at Srl no. 4 of Statement B would also show that an amount of Rs 18,04,473/ out of this receipt of money was invested by accused towards purchase of flat no. 308 Motia Khan New Delhi in the name of his son Lovekesh. Further, the CC No. 07/12 Dated:29.05.2017 92 of 209 RC No.DAI2008A0053 93 interest earned on some of these loan amounts which were converted into FDRs would also not fall within the ambit of 'income'. It has been held by Hon'ble Supreme Court of India that a receipt from windfall, graft, crime or immoral secretions would not be receipt from the 'known sources of income' of a public servant.

47. In Jayalalitha's case, it was reiterated that the word 'satisfactorily' did levy a burden on the accused not only to offer a plausible explanation as to how he came by his large wealth but also to satisfy the Court that the explanation was worthy of acceptance. In the instant case, the explanation of the accused in respect of the above mentioned transactions is not worthy of acceptance.

Intimation To The Department Regarding 'Windfall Amounts'

48. Regarding intimations to the department about these loans, it was argued by the accused that the department had informed him that he did not need to seek the permission of the department for taking loans from private persons or to intimate it about such loans.

49. The note dated 05.05.1999 bearing no. A/36149/ CAO/A2(B) of Senior Admn. Officer, CAO/A2(B), Office of the JS (Trg) and CAO, Ministry of Defence CC No. 07/12 Dated:29.05.2017 93 of 209 RC No.DAI2008A0053 94 regarding 'Permission to avail Personal Loan for payment to DDA in respect of Shri Tarsem Lal Verma, Photographic Officer, AFFPD' is part of the personal file of the accused (Ex.PW30/10 colly.). In para 2 of this note, it has been specifically mentioned as follows:

'2. Shri Tarsem Lal Verma, Photographic Officer may be informed that no permission for raising funds (interest free) from friends / relatives for payment of Cost of Flat allotted by DDA is required. However, he is required to furnish the details of such transaction to this office in the prescribed format'.

50. The above said note proves that it was within the knowledge of the accused that he was required to intimate his office regarding the interest free loans availed by him. It is not the case of the accused that he had given such intimations to his department. In Jayalalitha's case, Hon'ble Supreme Court of India discussed the judgment dated 09.08.1999 in P. Nallammal and Anr vs. State wherein Hon'ble Supreme Court of India held that the known sources of income of a public servant for the purpose of satisfying the Court should be 'lawful source' and further the receipt thereof should have been intimated by him or her in accordance with the provisions of any law CC No. 07/12 Dated:29.05.2017 94 of 209 RC No.DAI2008A0053 95 applicable to such public servant at the relevant time. Explanation to Section 13(1)(e) of the PC Act,1988 also describes 'known sources' in the same way.

51. The above said transactions to the tune of Rs 31,55,373/ in total cannot be considered as lawful sources of income.

ISSUE OF MISS PRAMILA VERMA

52. Issue related to Miss Pramila Verma d/o Tarsem Lal Verma involves the following:

i) Whether she resided with Ms. Mithlesh, exwife of accused or with the accused himself.

(ii) Whether she was financially independent or financially sound enough to invest money in immovable properties.

These issues are important to resolve to reach the conclusion whether or not the incomes, assets and expenditures in her name could be imputed to the accused.

53. The contention of the prosecution is that Miss Pramila Verma is the daughter of the accused from his second marriage who resided with him and had no independent source of income. Reliance has been placed upon the searchcumseizure memo and searchcumobservation memo both dated 21.04.2009 (Ex.PW57/6) wherein the IO CC No. 07/12 Dated:29.05.2017 95 of 209 RC No.DAI2008A0053 96 has mentioned that Miss Pramila Verma was present alongwith the accused at the residential premises bearing flat no. 308, Block1, Motia Khan, New Delhi.

54. On the other hand, contention of the accused is that she was his adopted daughter and was residing with his ex wife Ms. Mithlesh after their divorce. His contention is also that she was financially independent and had been earning from a very young age. Further, she was being helped financially by her adoptive mother Ms. Mithlesh Verma as well as her biological mother. No details of her biological mother have been provided by the accused.

55. During the course of arguments, ld. Counsel for the accused has pointed out that the IO (PW57) has admitted in his cross examination "It is correct that accused get a decree of divorce against his wife in the year 1999 and thereafter his wife and children were not residing with him". The testimony of the IO, however, must be read as a whole and one sentence cannot be read in isolation. During his crossexamination, the IO has reiterated that at the time of search of the residence of the accused, his daughter was present with him. He also admitted the suggestion that after the decree of divorce, the two sons of the accused were residing with their mother. He also CC No. 07/12 Dated:29.05.2017 96 of 209 RC No.DAI2008A0053 97 denied the suggestion that Miss Pramila was not residing with the accused during the check period. He also reiterated that as per his investigation, Miss Pramila was the daughter of Ms. Shaheen Alam, the second wife of the accused. In view of the overall testimony of the IO, the Court does not agree with the contention of the accused that the IO has admitted that Miss Pramila Verma resided with Ms. Mithlesh Verma.

56. Now I will consider the relevant documents to decide whether or not the Miss Pramila Verma resided with the accused at the relevant time. Further, I shall also consider whether she was financially independent or was she dependent upon her father Tarsem Lal Verma (accused).

57. The first document that I will consider is the divorce agreement dated 31.05.1996 (Ex.DW4/14) executed between the accused and Smt. Mithlesh Verma. In this agreement, it is mentioned that the minor sons namely Lovekesh Verma and Ishaan Verma will remain with the mother and that she would be responsible for their upbringing. Further, the minor kids would not claim any right or title in future in the property of the accused. This agreement is completely silent about Miss Pramila Verma.

58. In Ex.PW57/6 which are the searchcumseizure memo CC No. 07/12 Dated:29.05.2017 97 of 209 RC No.DAI2008A0053 98 and searchcumobservation memo dated 21.04.2009, it has been mentioned that when search was carried out in flat no. 308, Motia Khan, Miss Pramila was present alongwith the accused. One Ms. Shakuntala was also present. Search was also conducted in H.No. 1/102, 1 st Floor, Old Rajinder Nagar, Opposite Nanaksar Gurudwara. At the time of the search, Lovekesh Verma and Ishaan Verma were both found present. It is the case of the accused that H.No. 1/102 belonged to his exwife. The presence of both the sons in the house of the exwife of the accused, as observed by the IO in the document, is in consonance with the terms of the Divorce Agreement Ex.DW4/14.

59. Ex.PW43/B is the Statement of account of Miss Pramila Verma bearing SB A/c no. 20756 in Kangra Cooperative Bank Ltd, Paharganj wherein her residential address is mentioned as Flat no. 308, Motia Khan, Paharganj, New Delhi 110 055. The statement of account pertains to the period 29.02.2008 to 21.04.2009.

60. The Receipt Applicant Copy dated 15.09.2008 vide which an amount of Rs. 34,000/ was deposited by Miss Pramila Verma with HapurPilkhua Vikas Pradhikaran for purchase/allotment of plot is Ex.DW4/24 and is part of CC No. 07/12 Dated:29.05.2017 98 of 209 RC No.DAI2008A0053 99 Ex.PW9/A. In this document also, Miss Pramila Verma has mentioned her address for correspondence as HIGFlat No. 308, BlockI, Motia Khan, Paharganj, New Delhi 110 055.

61. Ex.PW50/B is the allotment file of H.No. 6/190, Sector5, Rajendra Nagar, Ghaziabad, Uttar Pradesh vide which plot no. 6/190 was allotted to Miss Pramila Verma. This file contains the application form of Miss Pramila Verma dated 13.10.2006 (Ex.PW50/B2) and various correspondences addressed to her by Ghaziabad Development Authority as well as to GDA by her from 13.10.2006 to 12.11.2007. In all these correspondences as well as in the application form dated 13.10.2006, Miss Pramila Verma has mentioned her address as 7A, MSD Flats, Minto Road Complex, New Delhi 110 002. This flat no. 7A was a Government Accommodation allotted to the accused.

62. It is pertinent to observe that ITR returns of Miss Pramila Verma regarding assessment years 20062007 filed on 30.03.2007 and AY 20042005 filed on 01.11.2004 are on record. In both these returns, her address is mentioned as 7A, MSDFlats, Minto Road Complex, New Delhi which was the Government accommodation allotted to the CC No. 07/12 Dated:29.05.2017 99 of 209 RC No.DAI2008A0053 100 accused.

63. To show that his daughter Miss Pramila Verma resided with his exwife Ms Mithlesh Verma at H.No. 1/102, Old Rajinder Nagar, Delhi, the accused has solely relied upon her Aadhar Card (Ex.DW4/27) in which the Rajinder Nagar address is mentioned as her residence. However, since Ex.DW4/27 is the copy of the laminated Aadhar Card, the details like date of its issuance cannot be ascertained. During the course of trial, Ms. Mithlesh Verma had placed on record copies of her Aadhar Card as well as those of her two sons namely Lovekesh and Ishaan alongwith the application dated 05.10.2013. These were the copies of the detailed paper Aadhar Cards. These documents show that the Aadhar Card of Sh. Lovekesh and Sh. Ishaan were issued on 15.12.2011 and 24.12.2011 respectively. The Aadhar Card of Ms Mithlesh was issued on 06.11.2011. On all these Aadhar Cards the address mentioned is 1/102, First Floor, Old Rajinder Nagar, Delhi. Ms. Mithlesh Verma has also been mentioned as 'wife of T.L. Verma'. Be that as it may, an inference can be drawn that the Aadhar Card of Miss Pramila Verma was also issued in the year 2011 i.e. after filing of the chargesheet. In all other documents prior to that period, CC No. 07/12 Dated:29.05.2017 100 of 209 RC No.DAI2008A0053 101 the address of Miss Pramila Verma is either H.No. 308 Motia Khan or Flat no. 7A MSDFlats, Minto Road Complex, New Delhi 110 002.

64. Since the accused avoided to examine any of his family members to prove certain facts which were exclusively in the knowledge of the accused and his family members , reliance must be placed by this Court on the above mentioned documents. The documents of Miss Pramila Verma alongwith the divorce agreement between accused and Ms Mithlesh Verma as well as observation/seizure memos of the IO speak for themselves that she resided with her father/ accused first at the Minto Road Government Accommodation and later at HIG Flat no. 308 Motia Khan, New Delhi whereas sons of the accused stayed with their mother Ms Mithlesh Verma at H.No. 1/102, Old Rajinder Nagar, Delhi.

65. Now I will consider the financial independence of Miss Pramila Verma.

66. During his crossexamination on 25.02.2015, the IO has explained that during the investigation, Miss Pramila informed him that she was appearing in 10 th class examination from Open School. Further, she did not disclose anything about working as a Tailor/Fashion CC No. 07/12 Dated:29.05.2017 101 of 209 RC No.DAI2008A0053 102 Designer. The accused has also not brought any document on record to show that Miss Pramila Verma was financially independent from a very young age and the courses she pursued and when.

67. Two ITRs of Miss Pramila Verma have been placed on record. In the ITR Return for AY 20062007, she has shown her income from business or profession as Rs.1,48,200/. No other income from other sources has been shown. Even the calculation sheet supporting this ITR does not mention any other income such as Bank interest etc. In the ITR for the AY 200405, the profits and gains of business or profession have been shown as Rs. 50,000/. No other income has been shown. Thus, an amount of Rs. 1,98,200/ can be added as her income. This income, however, was grossly insufficient to fund payments of consideration amounts/installments towards allotments of plot and flat.

68. No doubt the booking amount of Rs. 50,040/towards purchase of HIG Flat No. 6/190, Rajinder Nagar, Sahibabad, Ghaziabad in the name of Miss Pramila Verma was paid from the account of Ms. Mithlesh Verma, this single transaction does not prove that Miss Pramila Verma was being financially taken care of by her.

CC No. 07/12 Dated:29.05.2017 102 of 209 RC No.DAI2008A0053 103

69. It was upon the accused to satisfactorily account for the money spent in the name of Miss Pramila Verma towards purchase of a flat, plot, LIC Policy and creation of FDRs. Accused has failed to do that. Thus, the assets, expenditure as also the income as mentioned above shall be included while calculating the disproportionate assets of the accused.

MISCELLANEOUS ARGUMENTS OF THE ACCUSED

70. It has been argued on behalf of the accused that during the investigation, the IO never called him to explain his income, assets and expenditures. It has also been argued that the prosecution has failed to prove that the daughter of the accused Miss Pramila Verma was holding the property benami and, therefore, the properties in her name cannot be considered as properties of the accused.

71. So far as the allegation that the IO never called the accused to explain his income, assets and expenditures is concerned, this argument can no longer be considered at this stage as he had full opportunity to explain and prove the same during the trial.

72. So far as the concept of benami properties is concerned, it is well settled that the Benami Transactions (Prohibition) CC No. 07/12 Dated:29.05.2017 103 of 209 RC No.DAI2008A0053 104 Act, 1988 and the Prevention of Corruption Act, 1988 operate in different fields. It has been succinctly held by Hon'ble Madras High Court in M.S. Kuppuswami and Ors vs. State, 1992 Cri.L.J 56 = 1990 SCC Online Mad.725 that "the Benami Transactions (Prohibition) Act and the Prevention of Corruption Act operate in different fields. I am unable to accept the contention that under section 5(1)(e) of the Act, the petitioner cannot be asked to explain the source for the fixed deposits found in the name of his wife and unmarried daughter". The accused , thus, must explain the source of all the assets in the name of his daughter Miss Pramila Verma.

73. The accused has relied upon the judgment dated 03rd November, 2010 of Hon'ble High Court of Kerala at Ernakulam in Criminal appeal no. 713 of 2010 titled as 'T.G. Natesan, Range Officer vs. Dy. Superintendent of Police, Vigilance and AntiCorruption Bureau' wherein it has been held that if prosecution has a case that any property or pecuniary resource is in possession of a public servant's wife or any other person and thereby, such public servant is guilty of offence U/Sec 13(1)(e) of the PC Act, prosecution must specifically allege and prove that such possession was 'on his behalf' or in his interest or as his CC No. 07/12 Dated:29.05.2017 104 of 209 RC No.DAI2008A0053 105 representative. I have perused this judgment carefully. The facts of this case before Hon'ble High Court of Kerala are distinct from the one before this Court. In view of the judgment of Hon'ble High Court of Madras in M.S. Kuppuswami's case, the accused can be asked to explain the source of incomes, assets and expenditures in the name of his daughter Miss Pramila Verma.

74. It has also been argued by the accused that the prosecution did not examine his family members. The accused, however, has not explained as to what prevented him from examining his family members in his defence. The burden of satisfactorily accounting for his incomes, assets and expenditures is primarily on the accused himself.

75. Regarding nonproduction of his ITRs, the accused has relied upon a letter dated 18.12.2009 of the Office of the Income Tax Officer, Ward45 (2), New Delhi addressed to the IO. This document (D78) has not been relied upon by the prosecution but it has been placed on record. This letter as well as its annexures show that it was written in response to the letter of the IO dated 09.12.2009.Vide this reply, the ITO informed the IO that no manual / physical record was available in that department before the Assessment Year 200809 as a major fire had occurred on CC No. 07/12 Dated:29.05.2017 105 of 209 RC No.DAI2008A0053 106 October 06, 2007 and all the records were destroyed. It was also that before the AY 20072008, there was no fully computerized work in that department. However, the assessment reports U/Sec. 143(1) for the AY 20032004, 20042005, 20062007 and 20082009 of Ms. Mithlesh Verma R/o H.No. 102, Block No. 1, Old Rajinder Nagar New Delhi were available and were handed over to the IO.

76. The accused has not explained whether or not he also submitted his Income Tax Returns in the same office of Income Tax Officer, Ward 45 (2), New Delhi. As a reference, I will refer to the SARAL Income Tax Return Form of Lovekesh where his residential address has been shown as 7A, MS Flats, Minto Road Complex, New Delhi. This ITR is dated 02.07.2002 and has been endorsed as Mark P by this Court while recording the evidence of the accused (DW4). The stamp on this documents shows that it was deposited in the office of Income Tax Officer, Ward

- 32 (1), New Delhi. It shows that the offices of the Income Tax Officer are Wardwise. The accused did not examine the Income Tax Officer of the Ward where he deposited his ITR nor summoned any record from there which could have proved conclusively whether or not his Income Tax Returns were available with the concerned CC No. 07/12 Dated:29.05.2017 106 of 209 RC No.DAI2008A0053 107 office of ITO. More so when despite major fire, the concerned office of ITO was able to produce four ITRs of Ms. Mithlesh Verma from the year 2003 onwards. The argument of the accused regarding his ITRs is, therefore, rejected.

STATEMENT A ASSETS AT THE BEGINNING OF CHECK PERIOD Srl. No. 1 Household items detected during the house searches

77. As per CBI, the value of these household articles is Rs.

36,750/. As per the accused, the total value of these articles mentioned in the searchcumseizure memo dated 21.04.2009 (part of Ex.PW57/6) is Rs. 33,250/. The contention of the accused, however, is that these articles were found at DDA flat no. 308, Block1, Motia Khan, New Delhi which belongs to his son Sh. Lovekesh. His contention is that he lived alone in only one room in this flat and all the articles in the other rooms belonged to Lovekesh. It has already been discussed how, as per the documents, the two sons of the accused i.e. Lovekesh and Ishaan stayed with their mother at H.No. 1/120, Rajinder Nagar, Delhi whereas accused stayed with his daughter CC No. 07/12 Dated:29.05.2017 107 of 209 RC No.DAI2008A0053 108 Miss Pramila Verma at Flat no. 308. There is nothing to show that his elder son Lovekesh also resided there and that most of the articles in question belonged to him. Therefore, argument of the accused that only an amount of Rs. 3400/ and Rs. 750/ should be added towards his household items, is rejected. Value of Rs. 36,750/ mentioned by the prosecution is accepted.

Srl. No. 2

Income earned from photography etc prior to joining of service

78. The accused has sought to add an amount of Rs.

17,82,000/ as income earned from photography/job prior to joining the service. The prosecution has not specified any amount under this head.

79. As per the IO, the accused joined the service at Armed Forces Film and Photo Division, Ministry of Defence as Photographic Officer on 16.07.1986 at the pay scale of Rs.650/ Rs. 1200/ (pay fix at Rs. 810/). It is also the case of the accused that he has been working since 1969. It was upon the accused to show what his savings were at the beginning of the check period. The total income of the accused prior to the check period cannot be considered and his savings and assets at the beginning of the check period CC No. 07/12 Dated:29.05.2017 108 of 209 RC No.DAI2008A0053 109 alone are of concern in the calculation of disproportionate assets. The accused has failed to bring anything on record to show what his savings or movable assets like FDRs etc were at the beginning of the check period. Thus, no movable asset or savings can be attributed to the accused under this head.

Srl. No. 3

Additional Asset as claimed by the accused

80. As per the accused, he became the owner of LIG flat No.116C, Motia Khan, New Delhi by a General Power of Attorney dated 06.02.1996 (Ex.DW4/2A) issued by one Smt. Veena Kapoor and registered in the office of Sub RegistrarI, Central District, Delhi. He sold the said flat to one Ms. Indu Rani W/o Sh. Anil Kumar Mahajan for an amount of Rs. 5,20,000/ vide an Agreement to Sell and registered GPA dated 22.01.2004 (Ex.DW4/2D). The registered GPA was executed in the name of the husband of the purchaser Sh. Anil Kumar Mahajan. The receipt (Ex.DW4/2B) has been issued by the accused against receiving of the consideration amount. The Agreement to Sell and the receipt mention that the total consideration amount of Rs. 5,20,000/ was paid vide three demand drafts dated 30.12.2003, 03.01.2004 and 21.01.2004 worth CC No. 07/12 Dated:29.05.2017 109 of 209 RC No.DAI2008A0053 110 Rs. 2,00,000/, Rs. 3,00,000/ and Rs. 20,000/ respectively. Copies of the demand drafts worth Rs. 3,00,000/ and Rs. 20,000/ have also been placed on record by the accused as Mark A and Mark B. Incidentally, the receipt and Agreement to Sell also mention that the accused had purchased the said flat for a sum of Rs. 4,60,000/.

81. Ld. PP for the CBI has objected to these documents on the ground that the receipt dated 22.01.2004 does not bear the signatures of Smt. Indu Rani. Further, the copies of demand drafts annexed are worth Rs. 3,20,000/ only in total and not Rs. 5,20,000/. It has also been argued that there are no corresponding entries in the statements of accounts of the accused and that no document such as Income Tax Return reflecting these transactions has been placed on record.

82. The GPA and receipt dated 22.01.2004 show that the flat no. 116C, Motia Khan was sold by the accused for a sum of Rs. 5,20,000/. The signatures of the purchaser Smt. Indu Rani are affixed on the GPA as a witness. The details of the three pay orders are mentioned in the receipt. Even though the corresponding entries of deposit of demand draft in any of the bank accounts of the accused have not CC No. 07/12 Dated:29.05.2017 110 of 209 RC No.DAI2008A0053 111 been shown nor any ITR placed on record, however, the registered GPAs executed in purchase and sale of the property in question are sufficient to grant the benefit to him. The benefit is, therefore, granted to the accused. The amount of Rs. 5,20,000/ shall be added as an income separately in StatementC.

83. The issue at this stage is what was the value of the asset when it was purchased. Contention of the accused is that he had purchased this property for a sum of Rs. 4,60,000/. He has pointed out that in the receipt dated 22.01.2004 vide which he had received payments from the purchaser, he has endorsed in hand that he had acquired the said property from Smt. Veena Kapoor for a sum of Rs. 4,60,000/ in 1996. The GPA dated 06.02.1996 vide which he had acquired the property is, however, silent on the consideration amount paid. Since there is nothing to show that Smt. Veena Kapoor was related to the accused in any manner either personally or professionally so as to transfer the property without consideration, the contention of the accused that he had acquired it against payment of consideration amount is accepted. The value of the asset at the beginning of the check period is, therefore, accepted as Rs. 4,60,000/.

CC No. 07/12 Dated:29.05.2017 111 of 209 RC No.DAI2008A0053 112

84. Since this Asset was sold during the check period, it shall not constitute part of the Assets at the end of the check period. Therefore, the purchase price of Rs. 4,60,000/ shall not be deducted from the total value of the Assets at the end of the check period, more so when the sale price of this plot is being considered as Income.

STATEMENT B ASSETS AT THE END OF THE CHECK PERIOD (MOVABLE AND IMMOVABLE PROPERTY) Srl. No. 1 House hold goods as per Inventory prepared during search of Flat No. 308, HIG (SFS) Motia Khan, Paharganj, Delhi on 21.04.2009 (House hold goods Rs.62,050/ & Cash Rs.3,400/)

85. As per the prosecution, the value of these goods is Rs.

65,450/. As per the accused, only articles worth Rs. 4150/ belong to the accused. It is submitted that even if the searchcumseizurecumobservation memo is to be accepted, the goods that were purchased during the check period would be of the value of Rs. 26,300/. Since the household articles observed during the house search at H.No. 308, Motia Khan have also been mentioned in Statement A and the value of such articles at the CC No. 07/12 Dated:29.05.2017 112 of 209 RC No.DAI2008A0053 113 beginning of the check period has been taken to be Rs. 36,750/, therefore, the value of household articles found at the end of the check period would be considered as Rs. 65,450/. It has already been discussed that the accused and his daughter stayed in this house. The amount mentioned by the prosecution is therefore, is accepted.

Srl. No. 2

Plot in the name of Tarsem Lal Verma at Plot No. 1/880, Vasundhara Yojana allotted by UP Awas Vikas Parisad, Vasundhara, Ghaziabad on 13.04.2004.

86. This entry is not disputed. The amount paid by the accused towards purchase of this plot is Rs.12,04,392/. Since, the Asset was sold off in the year 2004 (Ex.DW4/P1), the purchase price of Rs. 12,04,392/ will be considered as an expenditure and not as an Asset at the end of the check period.

Srl. No. 3

Purchase of Flat no. 15A, SectorG, PktA, Kondli Gharoli, in the name of Sh. Ishan Verma (Sonkatkari) allotted by DDA vide Conveyance Deed dated 12.01.2005.

87. The Assets, income and expenditure of Ishaan have already been excluded at the time of framing of charge.

CC No. 07/12 Dated:29.05.2017 113 of 209 RC No.DAI2008A0053 114 Srl. No. 4 Purchase of Flat no. 308, Third Floor, PktB, Motia Khan Paharganj, New Delhi in the name of Sh. Lovekesh allotted through lottery by DDA vide Conveyance Deed dated 22.08.2007.

88. This asset stands in the name of Lovekesh. The case of the prosecution is that out of the consideration amount of Rs. 61,09,071/, an amount of Rs.30,06,511/+ Rs. 18,00,000/ +Stamp duty worth Rs. 4,52,585/ = Rs. 52,59,096/ was arranged by the accused.

89. The demand draft in sum of Rs. 30,06,511/ created out of the Axis Bank account of accused is reflected against entry dated 05.05.2007 at point X in Ex.DW4/21( Axis Bank statement of account of accused ). The amount of Rs. 4,52,585/ at point X1 in Ex.DW4/21 is the withdrawal entry pertaining to payment of stamp duty by the accused. Further, the amount of Rs. 18,00,000/ was paid by the accused on 01.10.2007 from his Kangra Co operative Bank Ltd. account, the statement of account of which is Ex.PW43/B. These entries are not disputed by the accused. The accused has only tried to explain how he arranged an amount of Rs. 30,06,511/ + Rs. 4,52,585/ from his Axis Bank Account.

90. The case of the accused is that though it appears that an CC No. 07/12 Dated:29.05.2017 114 of 209 RC No.DAI2008A0053 115 amount of Rs. 30,06,511/ was paid by him through his Axis Bank account but in fact out of this amount, an amount of Rs. 14,31,473/ was transferred to this account by Lovekesh and Ishaan themselves. Thus, it was only an amount of Rs. 12,81,027/ that was actually arranged by the accused by taking loans from his friends. The accused has explained how he arranged the amount of Rs. 30,06,511/ for the purpose of issuing demand draft from his Axis Bank account in the following manner. For this purpose, he has referred to various entries in his statement of account in the Axis Bank (Ex.DW4/21 and Ex.DW4/22). The statement of account bearing no. 007010100249720 for the period from 02.09.2004 to 04.05.2007 is Ex.DW4/22 and for the period from 05.05.2007 to 11.07.2015 is Ex.DW4/21.

Srl.        Date of                                  Amount                                            Source
NO.         entries                                   (in Rs.)
 1. 07.04.2007                                    2,00,000/ Loan   from   B.K.   Chadha   (PW53)
        &                                       + 3,00,000/ which   was   converted   into   FD   and
    07.04.2007                                               matured on 04.05.2007.
 2. 13.04.2007                                      1,00,000/ Loan from Tara Chand (PW36)
 3. 13.04.2007                                      1,00,000/ Loan from younger son Ishaan.
 4. 23.04.2007                                      3,00,000/ Loan from Shishu Pal (PW2) 
 5. 01.05.2007                                      4,80,000/ Loan from Chanderveer by cheque 
 6. 03.05.2007                                      3,00,000/ GPF advance by accused


  CC No. 07/12                                                     Dated:29.05.2017                                            115 of 209
RC No.DAI2008A0053
                                                                                   116

Srl.         Date of                                  Amount                                            Source
NO.          entries                                   (in Rs.)
  7. 03.05.2007                                         73,720/ Closure   proceeds   of   the   FD   (Axis
                                                                 Bank)   in   the   name   of   Lovekesh

deposited/transferred in the Axis Bank account of accused by way of endorsement on the FDR by Lovekesh.

8. 04.05.2007 2,50,753/ Same as above

9. 04.05.2007 3,00,000/ FD made out of the loan of Rs.3,00,000/ advanced by Shishupal was got encashed. Since it was for a short period, no interest was earned.

10. 05.05.2007 7,07,000/ Transferred by Lovekesh in the account of accused.

11. 03.05.2007 3,00,000/ Lovekesh's cheque of his Bank of India account in sum of Rs. 3,00,000/ which came in the Axis Bank account of the accused on 04.05.2007.

          Total                  (34,11,473/)  
                                 (Rs.3,00,000/
                                 mentioned at 
                                 Srl.  no. 9) 
                                 = Rs. 31,11,473/

Since the amount of Rs.3,00,000/ advanced as loan to the accused by PW2 Sh. Shishupal has been mentioned twice at Srl. nos. 4 and 9 above, the amount of Rs. 3,00,000/ shall be considered only once bringing the total amount to Rs. 31,11,473/.

91. The case of the accused is that he arranged the amount of Rs. 30,06,511/ out of the above said amount of Rs. 31,11,473/ received from friends and sons. He also arranged for payment of the stamp duty in sum of Rs. 4,52,585/.

92. I have perused the above said entries in Ex.DW4/21 and CC No. 07/12 Dated:29.05.2017 116 of 209 RC No.DAI2008A0053 117 Ex.DW4/22 carefully. Except the entry dated 05.05.2007 which categorically mentions that an amount of Rs. 7,07,000/ was transferred from 'UTI#29042 FRN Lovekesh' and transfer of Rs.3,00,000/ from Bank of India account of Lovekesh, no other entry specifies the source of the amount.

93. Since, all the entries mentioned in the above said chart except the GPF advance of Rs. 3,00,000/ of the accused and the amounts of Rs. 7,07,000/ and Rs. 3,00,000/ received from Lovekesh have been considered as Assets while discussing 'Windfall gains', those amounts shall not be considered again under this head. Therefore, only the amount of Rs. 3,00,000/(GPF advance) + Rs. 3,00,000/ (received from Lovekesh) + Rs. 7,07,000/ (received from Lovekesh) + Rs.4,52,585/ ( Stamp duty ) + Rs. 18,00,000/ (paid from Kangra Cooperative Bank account of accused) = Rs. 35,59,585/ shall be considered under this head.

94. It is noted that as per the chart above the total value of amounts arranged by the accused comes at Rs. 31,11,473/ out of which he had paid a sum of Rs. 30,06,511/ towards this asset. Therefore, I will deduct the amount of Rs. 1,04,962/ from the amount of Rs.

CC No. 07/12 Dated:29.05.2017 117 of 209 RC No.DAI2008A0053 118 35,59,585/ calculated above. Thus, the value paid by the accused out of his own bank account that shall be considered under this head would be Rs.34,54,623/ even though the total amount paid out of the Bank accounts of accused comes to Rs 52,59,096/. Since the two amounts (Rs. 3,00,000/ and Rs. 7,07,000/) received from Lovekesh have been added towards that part of the value of the asset which was paid by the accused, they will not be considered again as expenditures.

Srl. No. 5

Purchase of 112.50 Sq.Mtr. Plot at Anand Vihar Residential Scheme under HapurPilkhawa Development Authority in the name of Miss Pramila Verma, on dated 13.03.2009.

95. Since this property stood in the name of Miss Pramila Verma, it shall be considered as an asset and its value shall be added. There is no dispute that it was purchased for a sum of Rs. 5,51,000/. There is nothing to show that any amount towards purchase of this property was paid by Ms. Mithlesh Verma.

Srl. No. 6

CC No. 07/12 Dated:29.05.2017 118 of 209 RC No.DAI2008A0053 119 Purchase of HIG(F/S) Flat no. 6/190, Rajender Nagar, Sahibabad, Ghaziabad, allotted by Ghaziabad Development Authority on 30.07.2007 in the name of Miss Pramila Verma.

96. The amount of Rs. 15,49,361/ paid towards this property is not disputed. The property was purchased in the name of Miss Pramila Verma.

97. Ex.PW50/B is the file of Ghaziabad Development Authority bearing no. 51/754/11D/1066 dated 15.02.2007 in respect of the property under consideration in the name of Miss Pramila. Ex.PW50/B2 is the application form for booking of a property bearing code no. 11D, Scheme Code no. 754, category HIG (F/S), Sector5, Rajinder Nagar. This application form is dated 13.10.2006. It also mentions that the booking amount of Rs. 50,040/ vide draft no. 302645 dated 13.10.2006 drawn on UTI Bank Ltd, New Delhi was paid. Ex.DW4/13 is the Statement of Account of Ms. Mithlesh Verma in Axis Bank (earlier UTI Bank). The entry dated 13.10.2006 shows that she withdrew an amount of Rs. 50,040/ from her account. Both these entires correspond with each other. Ld. PP has pointed out that before this amount was withdrawn by Ms. Mithlesh, an amount of Rs. 49,000/ was deposited in cash in her bank account. There is, however, nothing to show CC No. 07/12 Dated:29.05.2017 119 of 209 RC No.DAI2008A0053 120 that this amount in cash was deposited by the accused. Besides, it is not disputed that Ms. Mithlesh Verma was financially independent. The contention of the accused that the booking amount was paid by his exwife is, therefore, accepted.

98. Letter dated 13.07.2007 of Oriental Bank of Commerce addressed to the Secretary, GDA, Ghaziabad is also part of the file Ex.PW50/B. It mentions that Oriental Bank of Commerce (also referred to as 'OBC'), Minto Road Complex granted a house loan for Rs. 9,90,000/ to Miss Pramila Verma at her request. It also requested GDA to issue NOC in respect of the mortgage of the allotted property. The letter dated 06.10.2007 shows that the full loan amount alongwith interest was paid by Miss Pramila Verma to OBC. There is absolutely no document to show how this loan was repaid by her. It has already been established that she did not have sufficient income for such investments. Therefore, the circumstances in which the housing loan of Rs. 9,90,000/ was repaid in a matter of three months remain unexplained and unaccounted. During the course of arguments, the accused submitted that since Miss Pramila Verma did not reside with him, he does not know how she arranged this amount. This CC No. 07/12 Dated:29.05.2017 120 of 209 RC No.DAI2008A0053 121 argument merely shows that the accused has nothing to say on this issue. The receipt of GDA dated 16.04.2007 (Ex.PW50/B3) shows that an amount of Rs. 3,58,194/ was paid in cash by Miss Pramila Verma towards the allotted flat. An amount of Rs. 27,497/ was also paid in cash on 17.07.2007. An amount of Rs. 1,19,500/ was paid towards stamp duty (Ex.PW50/B6). There is nothing to show the source of these cash amounts.

99. The perusal of Ex.PW50/B shows that the total amount paid by Miss Pramila Verma towards this Asset is (Rs. 9,90,000/ + Rs. 3,58,194/ + 27,497/ + 1,19,500/ = Rs, 14,95,191/). Since an amount of Rs. 4,170/ was refunded vide noting dated 27.07.2007, the total amount comes out to be Rs. 14,95,191/ Rs. 4,170/ = Rs. 14,91,021/. The accused has failed to satisfactorily account these payments by his daughter.

100. Since housing loan of Rs. 9,90,000/ was availed from Oriental Bank of Commerce and it was repaid in about three months, this amount will be considered only as value of the asset (paid to GDA) and will not be separately shown as income and expenditure.

Srl. No. 7

CC No. 07/12 Dated:29.05.2017 121 of 209 RC No.DAI2008A0053 122 Purchase of Flat no. 34D, 3rd Floor, Ph2, Pkt6, Gr7, Kondli Gharoli, Mayur Vihar, Delhi allotted by DDA and consideration amount paid in between 16.04.1999 to 10.05.1999

101. As per the accused, this flat was purchased by the accused in the year 1999 for a sum of Rs. 7,59,143/. As per the prosecution, the value of this property at the time of purchase was Rs. 8,27,380/.

102. The copy of the Conveyance Deed dated 28.03.2007 vide which the accused purchased the property from DDA is on record and is part of Ex.PW11/A. This document shows that the accused paid the following amounts towards this property:

(i) Consideration value : Rs. 7,66,000/

(ii) Stamp Duty : Rs. 61,280/

(iii) Registration Fee : Rs. 100/ Total Rs. 8,27,380/

103. The value of the asset when purchased is, therefore, Rs.

8,27,380/.

104. Since the accused sold this property to one Sh. Sanjay Dimri (PW11) on 26.09.2007, i.e. during the check period vide Sale Deed dated 26.09.2007 (part of Ex.PW11/A), the value of Rs. 8,27,380/ shall be CC No. 07/12 Dated:29.05.2017 122 of 209 RC No.DAI2008A0053 123 considered as expenditure. It shall not be counted as Asset at the end of the check period.

Srl. No. 8

Last balance as on 21.04.2009 vide A/C No. 0007010100249720 at Axis Bank, MOD Branch in the name of Tarsem Lal Verma

105. It is not disputed that the last balance in this account as on 21.04.2009 was Rs. 24,968/.

Srl. No. 9

Last balance as on 21.04.2009 vide A/C No. SB6898 at The Kangra Cooperative Bank Ltd, Chuna Mandi Branch in the name of Tarsem Lal Verma

106. It is not disputed that the last balance in this Bank account of accused as on 21.04.2009 was Rs. 4,312/.

Srl. No. 10

Last balance as on 21.04.2009 vide A/C No. 0007010100363051 at Axis Bank, MOD Branch, in the name of Sh. Lovekesh

107. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge. This amount of Rs. 6,580/ shall, therefore, be excluded.

CC No. 07/12 Dated:29.05.2017 123 of 209 RC No.DAI2008A0053 124 Srl. No. 11 Deposited vide AC/No. 77/123 in the name of Lovekesh (Membership Loan Account) at The Kangra Co Operative Bank Ltd, Chuna Mandi Branch

108. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge. The amount of Rs. 95,591/ would, therefore, shall be excluded.

Srl. No. 12

Last balance as on 21.04.2009 vide A/C No. SB20756 at The Kangra CoOperative Bank Ltd, Chuna Mandi Branch, in the name of Pramila Verma

109. It has already been discussed above that the assets of Miss Pramila Verma shall be included while calculating the value of disproportionate assets. As per the IO, the value of the last balance as on 21.04.2009 is Rs. 1,02,766/. However, perusal of the statement of account (Ex.PW43/B) shows that the closing balance as on 06.04.2009 was Rs. 10,266/. No further transaction is reflected in this document. Therefore, the amount of Rs.10,266/ shall be considered.

CC No. 07/12 Dated:29.05.2017 124 of 209 RC No.DAI2008A0053 125 STATEMENTC INCOME Srl. No. 1.

Received Pay & Allowances w.e.f. 01.01.1998 to 21.04.2009 was Rs. 29,95.261/ 22,596/ (Income Tax deduction).

110. Ex.PW30/9 is the letter dated 01.02.2010 vide which the Accounts Officer, Ministry of Defence provided the following details of the salary of the accused from 01.01.1998 to June, 2009:

  Year                                   Total P & A                                                  Total Deductions
   1998 Rs. 1,37,735/                                                                    Rs. 62,825/
   1999 Rs. 1,69,183/ +                                                                  Rs. 82,662/
        Rs. 60,000/ (GPF Withdrawal)
        Rs. 5,375/ (FPC Arrear)
   2000 Rs. 1,79,322/                                                                    Rs. 88,838/
   2001 Rs. 16,453/                                                                      Rs. 6,878/
   2002 Rs. 6,85,943/ (GPF F/Settlement)                                                 -
        Rs. 51,944/
        Rs. 78,290
   2003                                             -                                     - 
   2004 Rs. 94,601/                                                                      Rs. 25,900/
        Rs. 1,68,636 (Back wages from 
        10 Nov.2001 to 27 July 2004)
   2005 Rs. 2,40,000/                                                                    Rs. 77,700/
   2006 Rs. 2,56,788/                                                                    Rs. 1,51,408/
   2007 Rs. 2,86,751/                                                                    Rs. 1,00,000/
        Rs. 3,00,000/ (GPF F/Withdrawal)
   2008 Rs. 4,80,554/                                                                    Rs. 1,31,000/
   2009 Rs. 1,68,876 (Upto June 2009)

Closing Balance in GPF as per CCO9 for the year 200809: Rs 89,806/ CC No. 07/12 Dated:29.05.2017 125 of 209 RC No.DAI2008A0053 126

111. CBI has calculated the net salary by subtracting total deductions from total P&A. To that amount, arrears to the tune of Rs. 17,852/ paid in April, 2002 on account of CGEIS and Rs.48,857/ paid prior to June, 2009 on account of 40% arrears of 6th pay commission were added. CW1 and PW 30 have referred to these arrears in their cross examinations. The prosecution has also relied upon the testimony of CW1 who provided details of net salary from January, 2009 to April, 2009 as Rs. 20,009/ X 4 = Rs. 80,036/. The salary for the year 2009 would, therefore, be considered to be Rs 80,036/ instead of Rs. 1,68,876/ which is the salary from January, 2009 to June, 2009. The total salary received by the accused from 01/01/1998 to 21/04/2009, thus, is Rs 26,31,109/.

112. As per the accused, the deductions could not have been subtracted from the salary shown in the P& A column as these components of salary were receivable later. The accused, however, could not specify what these components were that he received later. For this purpose, I shall refer to the personal file of accused (329 pages) (part of Ex.PW30/10) in which the IO has also attached the six pages seized from AFFPD office at HBlock, DHQ PO, MOD, New Delhi 110 011 as mentioned in the CC No. 07/12 Dated:29.05.2017 126 of 209 RC No.DAI2008A0053 127 searchcumobservationcumseizure memo dated 21.04.2008 (part of Ex.PW30/10). One of these six pages is the pay slip of the accused for the month of November, 2001. It mentions the components constituting the deductions. These components are subscription amount (GPF) in sum of Rs. 6,000/, CGHS in sum of Rs. 100/, CGEIS in sum of Rs. 60/ and Licence fee in sum of Rs. 218/. Out of these four components, only the amounts of GPF and CGEIS were payable to the accused. The arrears towards CGEIS as well as GPF have already been added in the total Pay & Allowances during the check period.

113. During the course of final arguments, the accused moved a hand written application on 11.05.2017 vide which he placed on record a document dated 30.09.2004 bearing no. 01186/AFFPD issued by Section Officer, AFFPD, Ministry of Defence, regarding 'Payment of Back Wages of Pay & Allowances to Sh. T.L. Verma, Photographic Officer, AFFPD'. The accused submitted that he had somehow procured this document only now and, therefore, he could not take steps to summon the concerned official from the department to prove it. In fact, he has mentioned in the supporting hand written application dated 11.05.2017: 'As the correct income of CC No. 07/12 Dated:29.05.2017 127 of 209 RC No.DAI2008A0053 128 Salary/Arrears/GPF etc was not filed by ld. PP/IO, I went to CAO office and now got letter dated 30.09.2004'. This averment is contrary to the record. Perusal of record shows that the accused had also placed this document on record alongwith his written submissions dated 18.09.2012 on point of charge as part of AnnexureA. The accused had the possession of this document yet he did not take any steps to prove it. I shall, however, examine this document.

114. The document dated 30.09.2004 mentions in reference to order dated 22.07.2004 of Hon'ble CAT in OA No. 476/2003 that the total amount of GPF settlement paid to Sh. T.L. Verma was Rs.8,14,177/. Upon reinstatement, the accused was required to deposit it alongwith the interest amount of Rs. 1,68,892/ for the period from June, 2002 to September, 2004. Accused has submitted that upon his request, the department allowed him to retain the GPF amount of Rs. 8,14,177/ withdrawn by him. No evidence to this effect has been led. This document does not give any detail regarding GPF withdrawals and dates of such withdrawals. Details of GPF withdrawals/ settlement (Rs.60,000/ + Rs. 6,85,943/ + Rs. 3,00,000/) during the check period are already mentioned in CC No. 07/12 Dated:29.05.2017 128 of 209 RC No.DAI2008A0053 129 Ex.PW30/9. Besides, during the crossexamination of CW1 and PW30, accused did not challenge the GPF withdrawals and settlements reflected in the calculation sheet of total Pay & Allowances (Ex.PW30/9).

115. It has also been argued on behalf of the accused that the salary details as provided in Ex.PW30/9 cannot be relied upon as it is not supported by either by the pay band register or the salary slips. As an instance, it has been pointed out that only one month's salary has been shown in Exh PW30/9 for the year 2001 whereas salary from Jan 2001 to Sept 2001 has not been reflected. The accused himself did not bring anything on record to show that in the year 2001, he received more than Rs. 16,453/ from his department.

116. The testimonies of PW 30 and CW 1 show that the original record on the basis of which salary details were prepared by PW 30 was produced by CW 1. There was no challenge to these details except on two counts. First, the amount of Rs 17,852/ on account of payment of CGEIS had not been reflected. Second, 40% arrears in view of the 6th Pay Commission had not been reflected. CW1 explained that the first installment of 6 th Pay Commission arrears was paid before May 2009 and remaining 60% CC No. 07/12 Dated:29.05.2017 129 of 209 RC No.DAI2008A0053 130 was paid in September 2009 i.e. after the check period. The amount of Rs 48,857/ is the net amount after deduction of the income tax from the gross 40% arrears of Rs. 52,721/. Regarding salary for the year 2009, CW1 explained during his cross examination that the monthly net salary for the months of Jan to April 2009 was Rs 20,009/ per month. All these factors have been taken care of while calculating the amount of Rs 26,31,109/. There is no objection at all related to other salary details including the details for the year 2001 either during the cross examination of PW 30 or that of CW1.

117. Regarding Pay Band Register and salary bills, CW1 stated during his crossexamination 'I made inquiries from the office but I was told that pay band register (PBR) was not being maintained in our office. In our office two copies of salary bills are being prepared and the one copy is sent to audit department and other is kept in accounts department. There are different sections in Ministry of defence. I do not have knowledge whether PBR register is being maintained in any other section of our department'. Neither PW 30 nor CW 1 were challenged by the accused to produce the Salary bills. No steps were taken by the accused to summon these Salary Bills in his defense. The CC No. 07/12 Dated:29.05.2017 130 of 209 RC No.DAI2008A0053 131 contention of the accused that all his documents were seized by the IO during the searches and, therefore, he had no document available with him to explain his actual P&A is no defense.

118. In view of above discussion, the total value of Pay & Allowances including arrears and GPF received by the accused during the check period is Rs. 26,31,109/.

Srl. No. 2

Sale of Flat no. 1/880, Sector1, UP Awas Vikash Parisad, Vasundhara, Ghaziabad (U.P) to Sh. Rakesh Aggarwal vide registered Sale Deed.

119. This entry pertains to the sale price of the Plot NO. 1/880, Sector1, UP Awas Vikas Parisad, Vasundhara sold by accused to Sh. Rakesh Aggarwal (PW41) in the year 2004. In the chargesheet, IO has mentioned the consideration amount of this flat as Rs.19,00,000/. Accused has not disputed this amount. The case of the prosecution, however, is that the total sale price of the flat no. 1/880, SectorA, Vasundhara, Ghaziabad was Rs. 15,00,000/ and not Rs. 19,00,000.00.

120. As per the testimony of PW41, the consideration amount of Rs. 15,00,000/ was paid to the accused. PW41 has not been crossexamined by the accused. The perusal of CC No. 07/12 Dated:29.05.2017 131 of 209 RC No.DAI2008A0053 132 Ex.DW4/P1 which is the official file maintained by UP Avas and Vikas Parishad in respect of plot no. 1/880, Sector1, Residential Colony, Vasundhara, Ghaziabad shows that in fact Rs.19,00,000/ was the consideration amount received by PW41 Sh. Rakesh Aggarwal when he further sold the said plot to one Sh. Shyam Sunder. The consideration amount of Rs. 15,00,000/ would, therefore, be added as income.

Srl. No. 3

Maturity amount received from M/s Shamken Group of Companies for investment in FDR vide FDR No. 1QB0063 in the name of Tarsem Lal Verma and FDR No. 1QB0077 and 1QB0107 (Maturity date 11.03.2004 & 13.04.2004 and paid on 22.08.2005).

121. As per Ex.PW18/A1, the maturity amount of the FDR of the accused as on 11.03.2004 was Rs. 40,917/. The other two FDRs pertain to Ms. Mithlesh Verma and will not be considered. During his crossexamination, PW18 admitted that the interest of Rs. 1162/ paid vide receipt Ex.PW18/B to the accused has not been reflected in Ex.PW18/A1. He has further admitted that there may have been other quarterly interests also which might not have been mentioned in the statement of account produced by him. He further admitted that it appeared that the CC No. 07/12 Dated:29.05.2017 132 of 209 RC No.DAI2008A0053 133 statement of account brought by him was not correct. Upon the request of ld. Defence counsel, this witness was directed to submit fresh statement of account alongwith the Memorandum of Understanding (MOU) in respect of compromise between the investor and company. The witness could not produce the MOU. In these circumstances, the amount of Rs. 67,888/ as stated by the accused is accepted.

Srl. No. 4

Interest/Survival benefit received vide LIC Policy No. 251359746 in the name of Tarsem Lal Verma

122. This amount of Rs. 12,434.50 is not disputed.

Srl. No. 5

Interest/Survival benefit received vide LIC Policy No. 110710159 in the name of Tarsem Lal Verma

123. This amount of Rs. 14,995.50 is not disputed.

Srl. No. 6

Received amount towards interest of one (01) Bond vide folio No. FIB052989 against IDBI Flexi Bond3 (paid on 16.03.2005)

124. As per PW22 and the document Ex.PW22/A, the interest earned on the principal amount of Rs.5,000/ is Rs.598/. This document further mentions that over a period of 7 CC No. 07/12 Dated:29.05.2017 133 of 209 RC No.DAI2008A0053 134 years, accused earned an interest of Rs.3,777/ (i.e. Rs.27+625+625+625+625+625+625/). The total amount is Rs.4,375/ which shall be added.

Srl. No. 7

Received amount towards redemption amount including Principle amount on completion of maturity of one (01) Bond vide folio no. FIB052989 against IDBI Flexi Bond3 (Paid on 16.03.2005)

125. Since the interests earned by the accused on this Flexi Bond have been calculated at Srl. no. 6, only the amount of Rs. 5,000/ which is the principal amount would be considered under this head. Since this investment of Rs. 5,000/ was made on 18.03.1998, it shall also be reflected under the 'Expenditures'.

Srl. No. 8

Received amount on maturity towards interest of two (02) Bond vide folio No. BIF020424 against IDBI Flexi Bond5 (Paid on 11.02.2002).

126. As per Ex.PW22/A, accused earned interest for three years @ Rs. 1,250/ per annum on these two bonds. The total interest, therefore, comes out to be Rs. 3,750/. There is no dispute so far as this amount is concerned.

CC No. 07/12 Dated:29.05.2017 134 of 209 RC No.DAI2008A0053 135 Srl. No. 9 Received principle amount on maturity of two (02) Bonds vide folio no. BIF020424 against IDBI Flexi Bond5 (Paid on 11.02.2002)

127. The amount of Rs. 10,000/ under this head is not disputed. This is the principal amount invested by the accused on these bonds. The interest earned has already been calculated under Srl. no. 8.

Srl. No. 10

Received interest Rs.877/ towards interest of IDBI Suvidha vide FDR No. 504698 on 11.02.2003

128. This interest amount of Rs. 877/ is not disputed.

Srl. No. 11

Received redemption and dividend money towards 100 Nos. of shares of M/s. Triveni Pool Intaridal Ltd vide no. 44775771 to 660.

129. The amount of Rs. 1210.46 is not disputed.

Srl. No. 12

Received Redemption amount towards M/s. Templeton India Income Fund - Growth Plan vide No. 1560000256858 jointly with Sh. Mool Chand on 09.12.2003.

130. The amount of Rs. 5188.85 is not disputed. In Ex.PW14/A, it has been mentioned that Sh. Mool Chand was the first holder and Tarsem Lal was the second CC No. 07/12 Dated:29.05.2017 135 of 209 RC No.DAI2008A0053 136 holder. At the same time it was confirmed that the investments in Franklin Templeton Mutual Fund were made by accused Tarsem Lal Verma. PW14, however, explained that the first holder had invested the principal amount and the maturity amount was also paid to the first holder. This amount, therefore, shall be excluded.

Srl. No. 13

Received Redemption amount towards M/s Franklin India Blue Chip Fund - Growth Plan vide No. 0389900624941 which is exchange in Form No. 0169900624941 on 13.04.2004.

131. The amount of Rs. 21,337.31 is not disputed.

Srl. No. 14

Received Redemption amount towards M/s Templeton India Income Fund - Growth Plan vide No. 1560000256847 on 09.12.2003

132. This amount of Rs. 5,188.85 is not disputed.

Srl. No. 15

Received dividend towards M/s Float Glass India Ltd. Share Certificate No. 161361 & 202074, paid on 2007

133. The amount of Rs. 268.25 is not disputed.

CC No. 07/12 Dated:29.05.2017 136 of 209 RC No.DAI2008A0053 137 Srl. No. 16 Received interest towards Share Money in The Vaish Cooperative New Bank Ltd, Daryaganj, New Delhi vide A/C no. 231757 w.e.f. 31.03.2005 to 30.09.2009 is Rs. 6,980 (taken upto check period only i.e. till 21.04.2009)

134. The amount of Rs. 3,380.10 is not disputed.

Srl. NO. 17

Received interest payment on 15.03.2006, 15.03.2007, 15.03.2008 & 15.03.2009 towards invested of 03 Nos. of ICICI Tax savings Bond, OptionI on 09.02.2005 vide No. 51833032.

135. This amount of Rs. 3,610/ is not disputed.

Srl. NO. 18

Received interest on Application Money payment 19.04.2000 towards invested 02 Nos. of ICICI Tax savings Bond, OptionII on 16.02.2000 vide No. 14283738.

136. This amount of Rs. 47/ is not disputed.

Srl. No. 19

Received interest on Application Money payment 24.06.2003 towards invested 02 Nos. of ICICI Tax Bond, OptionII on 16.02.2000 vide no. 14283738 (Amount received Rs.13,645.00 - 405.00 as TDS) savings

137. The amount of Rs. 13,240/ is not disputed.

CC No. 07/12 Dated:29.05.2017 137 of 209 RC No.DAI2008A0053 138 Srl. No. 20 Received interest and Redemption amount towards earlier Invested Fixed Deposit in HDFC Bank Ltd., vide Fixed Deposit No. 00034470046812 on maturity (from 31.12.1998 to 30.05.1999).

138. This amount of Rs. 21,330.36 is not disputed.

Srl. No. 21 to Srl. No. 28

139. While discussing the 'windfall gains', it has been held that these loans received by the accused shall be treated as 'Assets' and not as 'Incomes'. These amounts will, therefore, be excluded.

Srl. No. 29

Received Bonus & Interest amount towards PLI Policy No. CA1892M, at Post Office, Sansad Marg, New Delhi01 on maturity on 01.07.2008.

140. As per prosecution, the accused earned total bonus and interest amount in sum of Rs. 58,080/ during the check period. The case of the accused is that he earned an amount of Rs. 1,20,000/. As per the maturity calculation sheet (Ex.PW7/C; also endorsed as Ex.DW4/11), the cumulative sum against this policy in the name of accused as on 30.06.2008 was Rs. 1,20,000/. PW7 testified that the policy matured on 01.07.2008 and the maturity payment of Rs. 1,20,000/ includes the principal amount CC No. 07/12 Dated:29.05.2017 138 of 209 RC No.DAI2008A0053 139 of Rs. 61,920/ which was paid in form of premium @ Rs.258/ per month from 01.07.1988 onwards. This document further shows that the paid up value of the policy was Rs. 50,000/ and bonus value was Rs. 70,000/. Thus, an amount of Rs. 1,20,000/ shall be considered under this head.

Srl. No. 30

Pkt6, Gr7, Kondli Gharoli, Mayur Vihar, Delhi sold to Sh. Sanjay Dimri for Rs. 20,00,000/ paid vide Vijaya Bank DD no. 611518917 dated 26.09.2007 to Tarsem Lal Verma (A/C No. 6898 of Kangra Co operative Bank, Chuna Mandi Branch, New Delhi.

141. The case of the prosecution is that as per the Sale Deed dated 26.09.2007 (Ex.PW11/A), the accused sold the above said flat to Sh. Sanjay Dimri (PW11) for a sum of Rs. 20 lacs. As per the accused, the value of Rs. 25 lacs should be considered as PW11 had also paid an additional Rs. 5 lacs to him on account of fittings and fixtures.

142. PW11 Sh. Sanjay Dimri proved the Sale Deed Ex.PW11/A vide which he purchased MIG Flat at Mayur Vihar, Kondli, Gharoli, PhaseIII, Delhi from the accused and paid an amount of Rs. 20,00,000/ as consideration amount. In the cross examination, he admitted that apart from the consideration amount, he paid an amount of Rs.

CC No. 07/12 Dated:29.05.2017 139 of 209 RC No.DAI2008A0053 140 5,00,000/ to accused Tarsem Lal Verma through a cheque from his account in Indian Overseas Bank on account of fittings and fixtures. He further stated that this cheque was given to the accused in the year 2007 itself.

143. Prosecution has argued that as per PW11, the additional amount of Rs. 5 lacs was paid through cheque and this fact has not been proved by any document. The Court is not convinced with this argument. Sh. Sanjay Dimri is a prosecution witness. He has admitted a fact during his cross examination. In view of his testimony, the total amount of Rs. 25,00,000/ will be considered as income.

Srl. No. 31

Income towards Principal amount and interest on FDR maturity vide No. 00034470046812 (deposited on 08.12.1998) from HDFC Bank, Kasturba Gandhi Marg, pre mature on 08.05.1999

144. As per the prosecution, the amount received upon the pre mature encashment of the above said FDR on 08.05.1999 is Rs.1,79,542.64. As per the accused, this amount is Rs.1,85,121.23. The accused has pointed out that on 06.04.2002, the HDFC Bank account was closed and the amount of Rs. 5578.59 was also paid to the accused. The accused has added this amount to the maturity value of the FDR. Since the amount of Rs. 5578.59 has not been CC No. 07/12 Dated:29.05.2017 140 of 209 RC No.DAI2008A0053 141 separately shown as income, therefore, I will consider this amount under Srl. no. 31 itself. Therefore, the amount of Rs. 1,85,121.23 is accepted.

Srl. No. 32

Income towards sale of Shares to Sh. Raghuraj Singh Rajput through M/s Integrated Master Securities Pvt.

Ltd.

145. This amount of Rs. 15,378/ is not disputed.

Srl. No. 33

Income towards Personal Loan which was taken from Sh. Shishu Pal Singh S/o Sh. Babu Ram, aged 46 years R/o 17B/114, Vasundhara, Ghaziabad (U.P) during the year 2007.

146. While discussing the 'windfall gains', this amount has already been considered as 'Asset'. This amount is, therefore, excluded.

Srl. No. 34

Given benefit of Personal Loan of unverified portion i.e. Rs. 4,13,000/.

147. While discussing the 'windfall gains', this amount has already been considered as 'Asset'. This amount is, therefore, excluded.

CC No. 07/12 Dated:29.05.2017 141 of 209 RC No.DAI2008A0053 142 ADDITIONAL INCOME SHOWN BY THE IO IN THE SYNOPSIS DATED 14.03.2013 (EX.PA) Srl. No. 35 Income from Sale of LIG Flat no. 116C, Motia Khan, New Delhi in the year 2004.

148. The consideration amount of Rs. 5,20,000/ received by the accused is not disputed.

Srl. NO. 36

Income from Sale of Moujpur plot in the year 2005

149. The consideration amount of Rs. 1,30,000/ received by the accused in this transaction is not disputed.

Srl. NO. 37

Income from DDA compensation as per State Commission order vide cheque no. 039352 dated 30.06.2008 worth Rs. 1,00,000/.

150. The amount of Rs. 1,00,000/ received by accused as compensation is not disputed.

Srl. no. 38 Income as penalty cost as per order of reinstatement dated 03.10.1997 of CAT

151. This amount of Rs. 5,000/ received by the accused is not disputed.

CC No. 07/12 Dated:29.05.2017 142 of 209 RC No.DAI2008A0053 143 Srl. NO. 39 Additional amount of Rs. 40,000/ towards PLI Policy maturity on 01.07.2008.

152. The IO has given benefit of an additional amount of Rs.

40,000/ under this head but it is not clear on what grounds has he granted this benefit. The total amount received by the accused towards maturity of PLI Policy has already been considered under Srl. no. 29 on the basis of evidence led. It, therefore, shall not be considered again.

Srl. no. 40 Additional P&A/salary

153. The IO has also sought to give benefit of the amounts of Rs.1,23,003/ and Rs. 1,28,234/ to the accused towards his salary. The total Pay & Allowances received by the accused from his department has already been discussed and considered under Srl. no. 1. It, therefore, shall not be considered again.

ADDITIONAL INCOME CLAIMED BY THE ACCUSED:

Srl. No. 41

Income earned during the period of dismissal i.e. 10.11.2001 to 27.07.2004

154. As per the accused, he earned an amount of Rs. 5,500/ per month on an average during this period since he is a CC No. 07/12 Dated:29.05.2017 143 of 209 RC No.DAI2008A0053 144 professional photographer. Therefore, his earning to the tune of Rs. 1,68,000/ must be calculated.

155. One of his ITRs of this period is on record and it mentions the refundable tax of Rs. 1,802/ (Ex.DW4/8). It also shows that in the assessment year 200304, he earned gross income of Rs. 21,258/ which appears to be contrary to the assertion that accused earned Rs.5,500/ per month on an average during this period. The accused has clarified that this ITR pertained to refund of TDS deducted on the bank interest earned by him on his deposits. He submits that Rs. 21,258/ was the total interest earned by him on various deposits. He has pointed out that form16 was also annexed with the above said ITR. His contention is that for this reason, his annual income cannot be considered as Rs. 21,258/. There is, however, nothing to show that accused earned an amount of Rs.1,68,000/ during this period doing private jobs. The refund amount of Rs. 1,802/ has been separately considered at Srl. no. 55. The amount of Rs. 1,68,000/ is, therefore, excluded.

Srl. No. 42

Amount of Rs. 3,00,000/ paid by Lovekesh from his Bank of India account to the accused

156. The accused has referred to an entry dated 04.05.2007 in CC No. 07/12 Dated:29.05.2017 144 of 209 RC No.DAI2008A0053 145 sum of Rs. 3,00,000/ reflected in the Statement of account Ex.DW4/22. He submits that vide document Ex.PW13/B which is a cheque worth Rs. 3,00,000/ bearing no. 992169 drawn on Bank of India and issued by Lovekesh, the amount of Rs. 3,00,000/ was transferred to his account. He submits that Lovekesh transferred this amount to his account after maturity of his FDR worth Rs. 3,00,000/ on 04.05.2007. I have considered these documents. This transaction is also reflected against entry dated 04.05.2007 in the Bank of India statement of account of Lovekesh. This amount constitutes part of the amount paid by the accused towards the asset HIG DDA Flat no. 308, Motia Khan, New Delhi as discussed at Srl. no. 4 in StatementB. Since it has been shown as part of the value of the Asset paid by accused, it shall also be considered as income.

Srl. NO. 43

GPF advance

157. Accused has referred to the entry in his statement of account in the Axis Bank (Ex.DW4/22) to show that he had received an amount of Rs. 3,00,000/ as GPF advance. This amount has already been calculated in Srl. no. 1 of income chart. It shall not be considered again.

CC No. 07/12 Dated:29.05.2017 145 of 209 RC No.DAI2008A0053 146 Srl. No. 44 Interest of Rs. 466/ on FDR worth Rs. 2,00,000/

158. The accused has referred to entry dated 03.05.2007 in his Axis Bank statement of account (Ex.DW4/22) showing the closure proceeds in sum of Rs. 2,00,466/ at point X3. His case is that he had taken loans of Rs.1,00,000/ each from his two friends and had converted that amount into FDR. The principal amount of Rs. 2,00,000/ has already been considered as an Asset while discussing the 'windfall gains'. This interest amount of Rs. 466/ earned out of such an Asset will also be considered as an Asset.

Srl. no. 45 Closure proceeds of Rs. 73,220/ of FD in name of Lovekesh

159. As per the accused, the entry dated 04.05.2007 in Ex.DW4/22 shows closure proceeds in sum of Rs. 73,220/. It has been argued that FDR in sum of Rs. 73,000/ was created on 12.04.2007 in the Axis Bank account of Lovekesh but upon his endorsement, its maturity amount was directly transferred to the Axis bank account of the accused. Ld. PP has objected to this contention on the ground that there was no procedure that the closure proceeds of an FDR in the name of one can be directly credited to the account of another. The accused CC No. 07/12 Dated:29.05.2017 146 of 209 RC No.DAI2008A0053 147 also did not lead any evidence that would prove his contention. The closure proceeds of Rs. 73,220/ received in the account of the accused remains unaccounted for and the circumstances explained by him are unsubstantiated. While discussing the 'windfall gains', this amount received by the accused has already been considered as Asset. This amount will, therefore, be excluded.

Srl. No. 46

Closure proceeds in sum of Rs. 2,50,753/ received in Axis Bank Account of accused against entry dated 03.05.2007

160. An entry dated 04.05.2007 in Axis Bank Statement of Account of accused (Ex.DW4/22) shows that he received closure proceeds of Rs. 2,50,753/. As per the accused, the FDR worth Rs. 2,50,000/ was created out of loan amount that he had received. This principal amount or creation of an FD worth Rs. 2,50,000/ is not reflected in the statement of account.

161. Accused has also placed reliance on Ex.DW4/29 which is a pointwise reply of Axis Bank to certain queries of the accused under the RTI. Though this document mentions FD of Rs. 2,50,000/ created on 20.12.2005 and another FD of Rs. 2,00,000/ created on 21.08.2006 in the Axis Bank Saving account of Lovekesh, the maturity amounts CC No. 07/12 Dated:29.05.2017 147 of 209 RC No.DAI2008A0053 148 of these two FDs (Rs.2,58,088/ and Rs. 2,07,837/ respectively) do not tally with the maturity amount under consideration. As per Ex.DW4/29, the above mentioned two amounts were credited in the Axis Bank account of Lovekesh. Besides, the closure proceeds under consideration were received by accused on 04.05.2007 which is before the creation of above said two FDRs. The amount of Rs. 2,50,753/ is clearly not the closure proceed of FDR of Lovekesh. No detail has been given either about the persons from whom loan amount of Rs. 2,50,000/ was taken or how was the amount of Rs. 2,50,753/ the closure proceed of Lovekesh's FDR.

162. While discussing the 'windfall gains', it has been held that this amount received by the accused shall be treated as 'Asset' and not as 'Income'. This amount will, therefore, be excluded.

Srl. No. 47

Interest in sum of Rs. 1677/ earned on an FDR in the Axis Bank account against entry dated 04.05.2007

163. As per entry dated 10.04.2007 at point X2 in Ex.DW4/22, an amount of Rs.5,10,000/ was converted into FDR. As per accused, an amount of Rs. 5,00,000/ was received vide two cheques dated 07.04.2007 against two entries at CC No. 07/12 Dated:29.05.2017 148 of 209 RC No.DAI2008A0053 149 point X1. It is submitted that this amount was the loan extended to him by his friend Sh. B.K. Chadha (PW53). The closure proceed of this FDR is mentioned in entry dated 04.05.2007 in Ex.DW4/22. The maturity amount was Rs. 5,11,677/. The accused, thus, earned an amount of Rs. 1,677/ as interest. While considering the 'windfall gains', the principal amount has been considered as an Asset. It has also been discussed that no intimation of the loan amount was given to the department by the accused. Therefore, the income generated by such an Asset shall also be considered as an Asset and not a lawful income. This amount will, therefore, be added as an Asset and not as Income.

Srl. NO. 48

Interest in sum of Rs. 2,079/ earned on an FDR of Rs. 3,00,000/ in the Axis Bank against entry dated 08.06.2007

164. As per the accused, he had received loan of Rs. 3,00,000/ from his friend Shishupal (PW2) which is reflected in entry dated 21.04.2007 in Ex.DW4/22. Vide entry dated 23.04.2007, it was converted into FDR. The closure proceeds of this FDR in sum of Rs. 3,02,079/ is reflected against entry dated 08.06.2007 in Ex.DW4/21. While considering the 'windfall gains', the principal amount has CC No. 07/12 Dated:29.05.2017 149 of 209 RC No.DAI2008A0053 150 been considered as an Asset. It has also been discussed that no intimation of the loan amount was given to the department by the accused. Therefore, the income generated by such an Asset shall also be considered as an Asset and not a lawful income. This amount will, therefore, be added as an Asset and not as Income.

Srl. No. 49

Closure proceeds in sum of Rs. 26,285/ received on 05.05.2007 in Axis Bank account.

165. Contention of the accused is that he invested an amount of Rs. 25,000/ in creation of an FDR vide entry dated 01.06.2006 in statement of account Ex.DW4/21. The closure proceeds of this FDR are reflected in entry dated 05.05.2007. Closure proceed are to the tune of Rs. 26,285/. Ld. PP has objected and argued that there was nothing on record that would connect the closure proceeds with the purported principal amount of the FDR. Since the principal amount of Rs. 25,000/ converted into FDR and the closure proceeds are mentioned in the statement of account of the accused, not only the principal amount of Rs. 25,000/ would be considered as expenditure but the closure proceeds/maturity amount of Rs.26,285/ shall be considered as income.

CC No. 07/12 Dated:29.05.2017 150 of 209 RC No.DAI2008A0053 151 Srl. NO. 50 Amounts of Rs.2,08,000/, Rs. 2,35,000/, Rs. 7,000/ and Rs. 3,00,000/ received from Ms. Mithlesh Verma

166. Contention of the accused is that he had given a loan of Rs. 7.5 lacs to his exwife Ms. Mithlesh Verma which is reflected in entry dated 01.12.2005 in her Axis Bank statement of account (Ex.DW4/13). His case is that this amount was refunded by her in four installments. As per the accused, first installment is reflected in entry dated 19.04.2007 in Ex.DW4/13 which shows a cash withdrawal of Rs. 2,35,000/ by Mithlesh Verma. Next entry is dated 05.05.2007 which shows that she issued a cheque worth Rs. 2,08,000/ in favour of accused. Accused has submitted that the third installment of Rs. 3 lacs is reflected in the statement of account of accused (Ex.DW4/21) at point X3 which is an entry dated 07.03.2008 which shows that an amount of Rs. 3 lacs was received in cash. The source is not known. Entry dated 07.03.2008 in Ex.DW4/13 shows that on this date Ms. Mithlesh had paid the amount of Rs.3,00,000/ to son Ishaan. There is no nexus between the amount of Rs. 3,00,000/ transferred by Ms. Mithlesh Verma to Ishaan and the amount of Rs.3,00,000/ received by accused in CC No. 07/12 Dated:29.05.2017 151 of 209 RC No.DAI2008A0053 152 cash.

167. Out of the above said amounts purportedly refunded by Ms. Mithlesh Verma, there is nothing to show that an amount of Rs. 2,35,000/ withdrawn in cash by her was paid to the accused. Accused could have summoned Ms. Mithlesh Verma to prove that this amount was withdrawn to be paid to him. He did not take steps to examine her. Thus, only the payment of Rs.2,08,000/ by Ms. Mithlesh Verma to the accused stands proved. The other amounts of Rs.2,35,000/, Rs. 3,00,000/ and Rs. 7,000/ are, therefore, excluded.

Srl. No.51 Maturity amount of Rs. 3,02,079/ reflected in entry dated 08.06.2007 in Axis Bank Statement of account of accused (Ex.DW4/21)

168. The issue of this FDR has already been considered at Srl.

No. 48. It, therefore, shall not be considered again.

Srl. no. 52 Amount of Rs. 1,78,100/ received by accused from his friend Sh. Mool Chand

169. Accused has referred to Ex.DW3/P1 which is statement of account of Sh. Mool Chand in Kangra Cooperative Bank Ltd, Paharganj (account no : SB00010160015396) and has referred to entries dated 17.12.2003, 23.12.2003, CC No. 07/12 Dated:29.05.2017 152 of 209 RC No.DAI2008A0053 153 11.04.2004, 24.04.2004, 20.11.2004, 06.01.2005, 20.02.2006, 17.06.2006, 12.09.2006. It is submitted that vide these entries, Sh. Mool Chand has paid an amount of Rs. 1,78,100/ to the accused. On the other hand, ld. PP has pointed out that apart from entires dated 25.02.2004, 11.04.2004, 20.02.2006 and 12.09.2006, there is nothing to show that the amounts withdrawn by Sh. Mool Chand were paid to the accused. It has also been argued that accused never summoned Sh. Mool Chand as a defence witness who could have explained the circumstances under which certain amounts were paid to the accused. Ld. PP has drawn the attention of the Court towards the document Ex.DW3/P4 which is part of the Account Opening Form dated 23.09.2002 and which mentions the address of Sh. Mool Chand as 116C, Motia Khan, Paharganj. This is the property of the accused. On one hand, the contention of the accused is that his premises no. 116C, Motia Khan remained under the tenancy of one Sh. Abdul Nawab from 1998 till December, 2003, on the other hand, he introduced the Account Opening Form of Sh. Mool Chand in the year 2002 showing Mool Chand's address to be 116C, Motia Khan. It makes both the submissions of the accused regarding Sh. Abdul Nawab and Sh. Mool Chand doubtful.

CC No. 07/12 Dated:29.05.2017 153 of 209 RC No.DAI2008A0053 154

170. The allegation of the prosecution is that this bank account was falsely got opened under the name of Sh. Mool Chand under the above said address of the accused who also introduced him at the time of opening of the Bank account. It is neither the case of the accused nor is it reflected from any record that Sh. Mool Chand ever lived at the above said address. It has been argued that the entries of such an account which was apparently under the control of the accused should not be relied upon.

171. In these circumstances, the Court shall consider the submissions of the accused qua this account with caution. Besides, while considering the 'windfall gains', this amount has already been considered as an Asset. This amount, therefore, shall be excluded.

Srl. NO. 53

An amount of Rs. 1,71,700/ received by accused from Sh. Prem Chand

172. Accused has relied upon certain entries in the statement of account of Sh. Prem Chand in the Kangra Cooperative Bank Ltd (account no. SB000100089133). The statement of account of Sh. Prem Chand is Ex.DW3/P3. These entries are dated 17.12.2003, 25.02.2004, 11.04.2004, CC No. 07/12 Dated:29.05.2017 154 of 209 RC No.DAI2008A0053 155 04.06.2006, 17.08.2006 and 12.09.2006. The total of these entries comes out to be Rs.1,71,700/. Ld. PP has objected and argued that apart from the entries dated 25.02.2004, 11.04.2004 and 12.09.2006, there is nothing to show that the other payments were made to the accused. It has further been argued by ld. PP that before the above said amounts were withdrawn, approximately same amount was also deposited. As an instance, he has pointed out that in the statement of account of Sh. Prem Chand, an amount of Rs. 40,000/ was deposited on 25.02.2004 and on the same day an amount of Rs. 41000/ was withdrawn to be paid to the accused. On the other hand, the accused submits that apart from this entry, no other entry substantiates the allegations of the prosecution.

173. Be that as it may, while considering the 'windfall gains', this amount has already been considered as an Asset. This amount is, therefore, excluded.

Srl. NO. 54

An amount of Rs. 16,000/ earned by the accused by sale of old scooter

174. Though there is no documentary evidence to prove this transaction, it has been orally argued by the accused that he had sold his old scooter on 23.02.2008 for Rs. 16,000/ after which he purchased a motorcycle for a sum of Rs.

CC No. 07/12 Dated:29.05.2017 155 of 209 RC No.DAI2008A0053 156 35,895/ on 26.02.2008. Since the amount is small, it is accepted as income.

Srl. no. 55 ITR refund of Rs. 1802/

175. Accused has relied upon Ex.DW4/8 which is ITR for the assessment year 200304 vide which he sought refund of an amount of Rs. 1,802/ towards tax deducted at source (TDS). Though, there is no document to show that he was actually refunded this amount, this entry is accepted as income since the amount is small.

Srl. NO. 56

Amount of Rs. 17,852/ received by accused on account of CGIES

176. Accused submits that an amount of Rs. 17,852/ was paid to him towards CGIES. He has relied upon Ex.DW4/9 which is a correspondence of Ministry of Defence regarding payment of Pay & Allowance for the period w.e.f. 01.11.2001 to 09.11.2001 and it pertains to final settlement of GPF and payment of benefits of savings under CGIES. This correspondence dated 14.01.2002 mentions that as per their calculation, an amount of Rs. 17,852/ was payable towards the benefit of CGIES but this amount was subject to audit.

CC No. 07/12 Dated:29.05.2017 156 of 209 RC No.DAI2008A0053 157

177. All the salaries, emoluments including arrears, GPF and CGIES have been considered under Srl. NO. 1 of ' Statement CIncome'. Therefore, it shall not be considered again.

Srl. no. 57 Amount of Rs. 2,000/ received from Lovekesh vide cheque dated 20.01.2009

178. This transaction is reflected against entry dated 20.01.2009 in Axis Bank account of Lovekesh (Part of Ex.P3). It being a small amount is accepted as income.

Srl. NO. 58

Amount of Rs. 46,600/ received from Lovekesh from his account in Kangra Cooperative Bank Ltd.

179. This entry is reflected in the Statement of account of Lovekesh in the Kangra Cooperative Bank Ltd (Ex.DW4/18) against entry dated 17.12.2003. While considering the 'windfall gains', this amount has been considered as an Asset. This amount is, therefore, excluded.

Srl. no. 59 Amount of Rs. 86,000/ received from Ishaan from his Bank account in Kangra Cooperative Bank Ltd.

180. The relevant transactions are reflected in the statement of account of Ishaan in the above said bank (Ex.DW4/19).

CC No. 07/12 Dated:29.05.2017 157 of 209 RC No.DAI2008A0053 158 Vide entry dated 25.02.2004, an amount of Rs. 40,000/ was paid by Ishaan to the accused. Vide entry dated 13.10.2005, an amount of Rs. 46,000/ was paid to the accused. While considering the 'windfall gains', this amount has been considered as an Asset. This amount is, therefore, excluded.

Srl. NO. 60

Refund of Rs. 2400/ by DESU/BSES

181. As per accused, an amount of Rs. 2400/ was refunded by DESU (now BSES) when he got the electricity meter disconnected from his Minto Road Government Flat. The relevant entry is at point X on the hand written ledger book of BSES which is part of Ex.DW1/A. DW1 who produced the BSES Yamuna Power Ltd record has also testified that at page no. 15 of Ex.DW1/A at Srl. no. 11, an entry has been shown at point X for Rs. 2400/ which has been refunded to the accused on 29.04.2003 by cheque of the company on account of surrender of the electricity connection. This refunded amount of Rs. 2400/ is, therefore, accepted as income.

Srl. NO. 61

Amount of Rs. 30,000/ paid towards PLI Policy No. CA1892M

182. DW6 Sh. Sanjeev Kumar, Development Officer, PLI, CC No. 07/12 Dated:29.05.2017 158 of 209 RC No.DAI2008A0053 159 Office of SSPO, New Delhi produced the record Ex.DW6/1 (OSR) and proved that the payment register showed payment of Rs. 20,000/ and Rs. 10,000/ made to the accused on 11.12.2003 and 01.07.2004. The relevant entries are at points X and X1 in Ex.DW6/1 (OSR). During the course of crossexamination, he explained after going through the register that the date 08.12.2003 was the date of sanction of release of maturity amount of policy and it was released on 11.12.2003. Similarly the date 30.06.2004 was the date of sanction and the maturity amount was released on 01.07.2004.

183. In this respect, it is pertinent to mention that the payment of the maturity amount of Rs. 1,20,000/ has already been considered under Srl. No. 29. Accused has also not explained how the amount mentioned by DW6 is apart from the amount already considered under Srl. no. 29. This amount, therefore, shall not be considered again.

Srl. NO. 62

Rental income of Rs. 4,20,300/

184. Contention of the accused is that in 1998 he was allotted Quarter no. 7A at Minto Road which is a Government Accommodation and he stayed there till December, 2007. Once he was allotted Government Accommodation, he CC No. 07/12 Dated:29.05.2017 159 of 209 RC No.DAI2008A0053 160 rented out his flat no. 116C, Motia Khan in1998 itself to Abdul Nawab. It is further submitted that Sh. Abdul Nawab also paid the electricity bills of premises no. 116 C. It is submitted that Sh. Abdul Nawab stayed as tenant till December, 2003. Initially, the rate of rent was Rs. 4,600/ per month. Later on it was increased to Rs. 6,000/ per month. It is alleged that even though the IO had collected the Kirayanama and the electricity bills from Sh. Abdul Nawab and had recorded the statement U/Sec. 161 Cr.P.C of Sh. Abdul Nawab and one Sh. Mahajan, the same were never produced on record. On the other hand, the contention of ld. PP is that in absence of any document, alleged rental income of Rs. 4,20,300/ cannot be considered. He has further argued that accused also did not summon any witness at all in support of this contention.

185. In absence of any kind of evidence that could have substantiated the assertions of the accused, this alleged rental income cannot be considered. It is excluded.

Srl. NO. 63

An amount of Rs. 62,500/ received as loan from one Sh. Kishan Swarup

186. The accused has relied upon the entry dated 28.01.2008 in his Axis Bank statement of account (Ex.DW4/21) vide CC No. 07/12 Dated:29.05.2017 160 of 209 RC No.DAI2008A0053 161 which an amount of Rs. 62,500/ was received from one Sh. Kishan Swarup. Ld. PP has objected to this entry on the ground that the circumstances in which this amount was paid have not been explained which is important to interpret whether this entry should be considered as income or not. Further, Sh. Kishan Swarup was not examined by the accused as witness.

187. While considering the 'windfall gains', this amount has been considered as an Asset. This amount is, therefore, excluded.

Srl. NO. 64

FDR Maturity amount of Rs. 49,249/

188. The accused has relied upon entry dated 22.02.2008 in Ex.DW4/21 vide which FD of Rs.49,000/ was created. The maturity amount of Rs. 49,249/ is reflected in entry dated 23.04.2008 in Ex.DW4/21. The maturity amount would be considered as income.

ADDITIONAL INCOME Srl. no. 65 Amount of Rs. 7,07,000/ received from Lovekesh on 05.05.2007

189. The amount of Rs. 7,07,000/ was received by accused from Lovekesh from his Axis Bank account. This CC No. 07/12 Dated:29.05.2017 161 of 209 RC No.DAI2008A0053 162 transaction is reflected in the entry dated 05.05.2007 of the Axis Bank statement of account of the accused Ex.DW4/21 and also as entry dated 05.05.2007 in the Axis Bank account of Lovekesh (EX.P3). This amount constitutes part of the amount paid by accused towards the Asset HIG DDA Flat no. 308, Motia Khan, New Delhi as discussed at Srl. no. 4 in StatementB. Since it has been shown as part of the value of the Asset paid by accused, it shall also be considered as Income.

INCOME OF ISHAN VERMA & LOVEKESH Srl. No. 67 Ishan received as interest on Investment towards purchase of UTI Certificate No. 400884230280700 for 1500 units (Paid on from 01.10.2004 to 05.06.2009)

190. Income, assets and expenditure of Ishaan & Lovekesh have already been excluded at the time of framing of Charge. This amount, therefore, shall be excluded from the calculations.

Srl. No. 68

Ishan received amount from Sh. Warshkrit Thakur A/C No. 21290100017505 presented for clearing on dated 13.04.2007 which was in favour of Sh. Ishaan Sonkatkari SB A/C No. 00710100249720 of UTI Bank was paid through RBI

191. Income, assets and expenditure of Ishaan & Lovekesh CC No. 07/12 Dated:29.05.2017 162 of 209 RC No.DAI2008A0053 163 have already been excluded at the time of framing of Charge. This amount, therefore, shall be excluded from the calculations.

Srl. No. 69

Lovekesh Verma received amount as interest including Principle amount on maturity on 04.05.2007 towards investment in Short Term Receipt for 46 days at Bank of India, Connaught Circus Branch vide No. 4139574 dated 19.03.2007.

192. Income, assets and expenditure of Ishaan & Lovekesh have already been excluded at the time of framing of Charge. This amount, therefore, shall be excluded from the calculations.

Srl. no. 70 Lovekesh received Redemption amount including Principle amount towards investment in Templeton India Income FundGrowth Plan vide No. 1560000256860 dated 09.12.2003.

193. Income, assets and expenditure of Ishaan & Lovekesh have already been excluded at the time of framing of Charge.This amount, therefore, shall be excluded from the calculations.

CC No. 07/12 Dated:29.05.2017 163 of 209 RC No.DAI2008A0053 164 STATEMENTD EXPENDITURE Srl. No. 1 Amount given to his exwife (Smt. Mithlesh Verma) by transfer to her account no. 0070100275187 in UTI Bank on 31.11.2005 out of proceeds towards sale of Flat no. 1/880, UP Awas Vikash Parisad, Vasundhara, Ghaziabad.

194. This amount of Rs 7.50 lac is not disputed.

Srl. No. 2

Investment in LIC premium vide Policy No. 110710159 in the name of Tarsem Lal Verma upto 21.04.2009

195. This amount of Rs 30, 563.40 is not disputed.

Srl. No. 3

Investment in LIC premium vide Policy No. 112050608 in the name of Tarsem Lal Verma upto 21.04.2009

196. This amount of Rs 53,300/ is not disputed.

Srl. No. 4

Investment in LIC premium vide Policy No. 251359746 in the name of Tarsem Lal Verma upto 21.04.2009

197. As per the prosecution, the amount of Rs 28,798/ was invested by the accused. As per the accused , this amount is Rs 29,798/. Since the difference between the two amounts is very less, the amount submitted by the accused is accepted.

CC No. 07/12 Dated:29.05.2017 164 of 209 RC No.DAI2008A0053 165 Srl. No. 5 Investment for purchase of one (01) Bond vide folio No. FIB052989 against IDBI Flexi bond3, through M/s Karvy Consultants Ltd (on 20.06.1998)

198. As per the accused this amount of Rs 5000/ should be excluded as it was purchased on 18/02/1998 ie beyond the check period. This submission of accused is incorrect. It has already been discussed that the check period is from 01/01/1998 to 21/04/2009. This amount will, therefore, be considered as expenditure.

Srl. No. 6

Investment for purchase of two (02) Bonds vide folio No. BIF020424 against IDBI Flexi bond5, through M/s Karvy Consultants Ltd (on 11.02.2000)

199. As per PW22 , these bonds were purchased on 21/12/1998 within the check period. The amount of Rs 10,000/ is not disputed. It will be considered as expenditure.

Srl. No. 7

Invested principal amount on maturity of two (2) Bonds vide folio No. BIF020424 against IDBI Flexi Bond5, into IDBI Suvidha Fixed Deposit Scheme (on 11.02.2002)

200. Upon receiving the maturity amount of Rs 10,877/ against the Bonds mentioned at Srl no. 6, the amount of Rs 10,000/ was re invested by the accused in Suvidha CC No. 07/12 Dated:29.05.2017 165 of 209 RC No.DAI2008A0053 166 Fixed Deposit Scheme on 11.02.2002 . The scheme matured on 11.02.2003. There is nothing on record to show how much maturity amount was paid to the accused. Since, the maturity amount in respect of this investment has not been included in 'Income', this reinvested amount of Rs 10,000/ would also not be included under ' Expenditure'. This amount is , therefore, excluded.

Srl. No. 8

Invested amount towards purchase of 100 Nos of Shares of M/s Triveni Pool Intaridal Ltd vide No. 44775771 to 660.

201. During his cross examination, PW21 explained that originally 100 equity shares @ Rs. 10/ each were allotted to the accused in 1991. Subsequently, 50 equity shares on right basis were allotted to the accused at the premium of Rs. 40/ per share to the accused by the predecessor company in 1993. The testimony of PW 21 clearly shows that the initial investments were made prior to the check period. The amount of Rs 1000/ is , therefore, excluded.

Srl. No. 9

Invested into purchase of M/s Templeton India Income Builder Account Plan B - Growth Plan vide No. 0169900624941 on 10.07.2003.

202. This amount of Rs 20,000/ is not disputed.

CC No. 07/12 Dated:29.05.2017 166 of 209 RC No.DAI2008A0053 167 Srl. No. 10 Invested into purchase of M/s Templeton India Income FundGrowth Plan vide No. 1560000256847 on 09.06.2003.

203. PW14 deposed that on 09.06.2003, Sh. Lovekesh had invested principal amount of Rs. 5000/ and had earned an interest of Rs. 188.85. Total payment of Rs. 5188.85 was paid to Lovekesh on 09.12.2003. The accused has pointed out that the Income and expenditure of Lovekesh have already been excluded at the time of framing of Charge. This amount is,therefore, excluded.

Srl. No. 11

Invested into purchase of M/s Templeton India Income FundGrowth Plan vide no. 1560000256858 jointly with Sh. Mool Chand on 09.06.2003.

204. As per Ex.PW14/A, the principal amount was invested by the accused. However, PW14 has explained in his testimony that Sh. Mool Chand was the first holder and the accused was the second holder in this Plan. PW14 further testified categorically that Sh. Mool Chand invested the principal amount of Rs. 5000/ on 09.06.2003 and earned interest of Rs. 188.85. He also confirmed that the total amount of Rs. 5,188.85 was paid to the first holder Sh. Mool Chand. Since the amount was paid to the first holder, this amount stands excluded.

CC No. 07/12 Dated:29.05.2017 167 of 209 RC No.DAI2008A0053 168 Srl. No. 12 Invested into purchase of M/s Float Glass India Ltd. Share Certificate No. 161361 & 202074 in the year 1994

205. PW1 has admitted in his crossexamination that the 100 shares of M/s Float Glass India Ltd were allotted to the accused prior to 1998 ie prior to the check period . This amount is excluded.

Srl. No.13 Invested towards Share Money in The Vaish Co Operative New Bank Ltd, Daryaganj, New Delhi vide A/C No. 231757 on 23.08.2001, 06.09.2006 and 21.02.2008.

206. This amount of Rs 20,000/ is not disputed.

Srl. No.14 Purchase one Motor Cycle, Bajaj (Platina model) on 26.02.2008 receipt No. 352019 from M/s Bagga Link Bajaj, Link Road, Karol Bagh, New Delhi 05.

207. This amount of Rs 35,895/ is not disputed.

Srl. No.15 Invested in 03 Nos. @ Rs.5,000/ in ICICI Tax Savings Bond, OptionI on 09.02.2005 vide No. 518330032

208. The amount of Rs 15,000/ is not disputed.

CC No. 07/12 Dated:29.05.2017 168 of 209 RC No.DAI2008A0053 169 Srl. No.16 Invested in 02 Nos @ Rs. 5,000/ in ICICI Tax Savings Bond, OptionII on 16.02.2000 vide No. 14283738

209. The amount of Rs 10,000/ is not disputed.

Srl. No. 17

Invested in Fixed Deposit in HDFC Bank Ltd., vide Fixed Deposit No. 00034470046812 on dated 08.12.1998

210. PW 45 has proved that the FDR in sum of Rs 1,73,000/ was issued in favour of the accused on 07.12.1998 which is within the check period. This amount would , therefore , be added towards Expenditure.

Srl. No.18 Returned Personal Loan which was earlier taken from Sh. Tara Chand S/o Late Chiranji Lal R/o C11, Minto Road Complex, New Delhi02 on 08.04.2007

211. Since this amount has already been considered as 'Asset' while discussing the 'windfall gains', it shall not be considered again as 'expenditure'. This amount is, therefore, excluded.

Srl. No.19 Returned Personal Loan which was earlier taken from Sh. Radhe Shyam S/o Sh. Ram Sevak R/o H.No. RZ BlockR, 98/B, Chankaya Place, PartII, Near C7, Janak Puri, Delhi59 in the year 2000

212. Since this amount has already been considered as 'Asset' while discussing the 'windfall gains', it shall not be CC No. 07/12 Dated:29.05.2017 169 of 209 RC No.DAI2008A0053 170 considered again as 'expenditure'. This amount is, therefore, excluded.

Srl. No.20 Returned Personal Loan which was earlier taken from Sh. Darshan Lal S/o Sh. Inder Raj, Aged41 years, R/o H.No. A12, Bholanath Nagar Extn. Shahdara, Delhi32 on November/December, 1999

213. Since this amount has already been considered as 'Asset' while discussing the 'windfall gains', it shall not be considered again as 'expenditure'. This amount is, therefore, excluded.

Srl. No.21 Returned Personal Loan which was earlier taken from Smt. Gurmeet Kaur W/o Sh. Mahender Singh aged51 years R/o H.No. 70A/5, Old Tejab Mill, Shahdara, Delhi32 on November/December, 1999

214. Since this amount has already been considered as 'Asset' while discussing the 'windfall gains', it shall not be considered again as 'expenditure'. This amount is, therefore, excluded.

Srl. No. 22

Returned Personal Loan which was earlier taken from Sh. Shishu Pal Singh S/o Sh. Babu Ram aged46 years R/o 17B/114, Vasundhara, Ghaziabad, (UP) during the year 2007.

215. Since this amount has already been considered as 'Asset' CC No. 07/12 Dated:29.05.2017 170 of 209 RC No.DAI2008A0053 171 while discussing the 'windfall gains', it shall not be considered again as 'expenditure'. This amount is, therefore, excluded.

Srl. No.23 Returned Personal Loan which was earlier taken from Sh. Bharat Kumar Chadda R/o H.No. 40, Sec23, Raj Nagar Ghaziabad (U.P.)

216. Since this amount has already been considered as 'Asset' while discussing the 'windfall gains', it shall not be considered again as 'expenditure'. This amount is, therefore, excluded.

Srl. No.24 Payment of BSNL Tel. Bills of Tel No. 2708739 installed in the name of Tarsem Lal Verma at R/o H.No. 3134, Sec20, Chandigarh160020 w.e.f 01.04.1998 to March, 2009.

217. As per Ex.PW3/B, the amount of payment made towards the telephone bills of the telephone connection no. 2708739 in the name of accused are as follows:

                                           Duration                                            Amount (Rs.)
                          01.04.1998 to 31.03.1999                                                             4,653/
                          01.04.1999 to 31.03.2000                                                             5,212/
                          01.04.2000 to 31.03.2001                                                             6,152/
                          01.04.2001 to 31.03.2002                                                             6,071/

   CC No. 07/12                                                     Dated:29.05.2017                                            171 of 209
 RC No.DAI2008A0053
                                                                                   172

                                           Duration                                            Amount (Rs.)
                          01.04.2002 to 31.03.2003                                                             7,182/
                          01.04.2003 to 31.03.2004                                                             9,160/
                          01.04.2004 to 31.03.2005                                                             3,868/
                          01.04.2005 to 31.03.2006                                                             2,112/
                          01.04.2006 to 31.03.2007                                                             5,322/
                          01.04.2007 to 31.03.2008                                                             6,953/
                          01.04.2008 to 31.03.2009                                                             8,067/
                                                Total                                                       64,752/

218. The defence of the accused is that after his appointment in the Ministry of Defence in Delhi, the telephone connection was used by his brother Sh. Pawan Kumar Verma who had paid all the telephone bills. Accused examined his brother Sh. Pawan Kumar Verma as DW2 who deposed that accused had shifted to Delhi in or about 1986 after his appointment in Ministry of Defence. The said telephone connection was then used by him (DW2). He further deposed that normally the payments of telephone bills were made by him in cash and on a few occasions, he made the payments by cheques. He produced the statement of his saving bank account in ICICI Bank (Ex.DW2/A). This statement of account bearing no. 632201012768 in the name of Sh. Pawan Kumar Verma bear the stamp of ICICI Bank, Chandigarh. CC No. 07/12 Dated:29.05.2017 172 of 209 RC No.DAI2008A0053 173 It reflects that DW2 had issued four cheques in favour of BSNL, Chandigarh. These cheques were issued on 24.07.2008, 27.09.2008, 20.10.2008, 21.01.2009. During his cross examination, he stated that in the year 1998, he was posted as Deputy Manager in Punjab Financial Corporation, Chandigarh.

219. That accused was appointed in Ministry of Defence in or around 1986 is not disputed. DW2 was also gainfully employed in Chandigarh. In such circumstances, the benefit should go to the accused and the above said total expenditure amount of Rs. 64,752/ shall not be included as expenditure.

Srl. No.25 Purchase of Indane Gas Cylinder Consumer No. US 783T from M/s Siddarth Enterprises (Indane), Plot NO. A2, Sir Ganga Ram Hospital Marg, Rajinder Nagar, New Delhi60 on 02.05.2007.

220. As per the accused, the Gas Connection stood in the name of his exwife Ms Mithlesh Verma. As per the prosecution, the accused was the registered consumer of this Gas connection. The prosecution has calculated the amount against this entry as Rs.294/ X 135 months of the check period = Rs. 39,690/. The prosecution has relied CC No. 07/12 Dated:29.05.2017 173 of 209 RC No.DAI2008A0053 174 upon the testimony of PW6.

221. PW6 has deposed that the price of one LPG Gas Cylinder in the month of May, 2007 was Rs. 294.75. He also testified that accused was the registered consumer of Gas Cylinder Agency of Indian Oil Corporation, Old Rajinder Nagar, New Delhi. He also deposed that the registered address of the consumer was 102/1, Old Rajinder Nagar, New Delhi.

222. Several documents show that the H.No. 102/1, Old Rajinder Nagar, New Delhi was the address where Ms. Mithlesh stayed with her sons. The Divorce Agreement between Ms. Mithlesh and the accused shows that they got divorce in the year 1999. As per PW6, who is the husband of the owner of the Gas Cylinder Agency, the connection was transferred to this agency in the year 2000. In such a case, the contention of the accused that his exwife was the actual consumer is accepted. It is also noted that while calculating the expenditure occurred towards purchasing the LPG Gas Cylinders during the check period, the prosecution did not take into account the fluctuating fuel prices.

223. In view of above discussion, this expenditure is excluded.

CC No. 07/12 Dated:29.05.2017 174 of 209 RC No.DAI2008A0053 175 Srl. No.26 Invested in PLI towards Policy No. CA1892M, premium @ Rs. 258/ per month at Post Office Sansad Marg, New Delhi01 w.e.f. 01.07.1988 to 01.07.2008

224. This amount pertains to the amount of premium paid by the accused @ Rs. 258/ per month towards the PLI Policy No. CA1892M which commenced on 01.07.1988 and matured on 01/07/2008. As per PW7, the maturity amount of Rs. 1,20,000/ comprised of the principal amount of Rs. 61,920/ (i.e. the total amount of premium paid) . This amount , however , is w.e.f. 01/07/1988. The check period begins from 01/01/1998. The total premium paid during the check period i.e. from 01/01/1998 to 01/07/2008 comes out to be Rs 30,960/ which shall be considered under this head.

Srl. No.27 Payment of Electricity charges to BSES Yamuna Power Ltd in R/o CRN NO. 1120054796 in the name of Tarsem Lal Verma installed at Flat No. 7A, TypeD, Multi Storied Flat, Minto Road Complex, New Delhi w.e.f. 21.10.2002 to 26.12.2007.

225. The amount of Rs 15,032 / is not disputed.

CC No. 07/12 Dated:29.05.2017 175 of 209 RC No.DAI2008A0053 176 Srl. No. 28 Kitchen expenses / unverifiable expenses during the check period.

226. The contention of the accused is that he was living alone in one room in the house of Lovekesh i.e. at Flat no. 308, Motia Khan, New Delhi and, therefore, the well settled principal of law of considering 1/3rd of the net salary as kitchen expenses/unverifiable expenses should not apply to the accused.

227. It has already been discussed how the accused resided in Flat no. 308, Motia Khan, New Delhi alongwith his daughter whereas Lovekesh and Ishaan stayed with their mother Ms. Mithlesh Verma in the old Rajender Nagar house in New Delhi. The searchcumobservation memo dated 21.04.2009 in respect of Flat no. 308 Motia Khan does not support the contention of the accused. It points towards a fullfledged household being run. Therefore, the 1/3rd of the net salary of the accused would be added as amount spent towards unverifiable expenses/kitchen expenses.

228. The Salary earned by the accused during the check period has already been calculated to be Rs 26,31,109/. The kitchen expenses or unverifiable expenses would be 1/3rd CC No. 07/12 Dated:29.05.2017 176 of 209 RC No.DAI2008A0053 177 of this amount. The amount of Rs 8,77,036/ would be considered under this head.

Srl. No.29 Investment in FDR No. 1QB00063 C in M/s Shamken Group on 12.03.2003.

229. The amount of Rs 40,000/ is not disputed.

Srl no.30 Expenditure in LIC premium vide Policy No. 113619160 in the name of Miss Pramila Verma upto 21.04.2009

230. The documents Ex.PW10/A1 (colly.) show that the LIC policy of Miss Pramila Verma was taken on 20.04.2003. The premium paid towards this LIC policy upto 21.04.2009 amounts to Rs.26,916/. There is nothing to show that any amount was refunded or paid to Miss Pramila Verma against this policy during the check period. Therefore, the amount of Rs. 26,916/ shall be added as expenditure.

ADDITIONAL EXPENSES SHOWN BY THE ACCUSED Srl no. 31 DD UP Awas Vikas Parishad

231. The entry dated 07.11.2007 in Ex.DW4/22, an amount of Rs. 45,000/ was expended by the accused for creation of CC No. 07/12 Dated:29.05.2017 177 of 209 RC No.DAI2008A0053 178 a demand draft in favour of Uttar Pradesh Awas Vikas Parishad. This DD is unrelated to any of the transactions of immovable property pertaining to UP AVP that have already been considered under Assets (StatementB). Even though it is not clear as to for what purpose this demand draft in favour of UP AVP was issued, this amount as reflected in the statement of account and relied upon by the accused shall be added towards expenditure.

Srl no. 32 Loan of Rs 34,59,096/ to Lovekesh for his HIG DDA Flat at Motia Khan

232. The transaction related to HIG DDA flat No. 308 Motia Khan in name of Lovekesh has already been considered under statement - B. It, therefore, shall not be considered again as expenditure.

Srl no. 33 Payment of Rs 7,46,943/ towards Flat Kondli

233. The transaction relates to purchase of flat No. 34D, PhaseII, Pocket6, Kondli, Gharoli, Mayur Vihar, Delhi alloted by DDA. As discussed at Srl. no.7 of StatementB (Assets), the amount of Rs.8,27,380/ shall be added as expenditure.

CC No. 07/12 Dated:29.05.2017 178 of 209 RC No.DAI2008A0053 179 Srl no.34 Payment of Rs 50,000/ towards Plot Maujpur

234. Since the consideration amount by sale of this plot has been show as income, therefore, amount spent by the accused towards its purchase would be added as expenditure. The amount of Rs. 50,000/ as submitted by the accused shall be added as an expenditure.

ADDITIONAL EXPENSES MENTIONED IN THE SYNOPSIS DATED 17.04.2013 (EXH PA)

235. This list of additional expenses was prepared by IO after scrutiny of Axis Bank Statement of A/c (Ex.DW4/21 and Ex.DW4/22) of the accused.

Srl no. 35 FD dated 20/12/2005 worth Rs 2,50,000/ in the name of Lovekesh prepared from account of accused.

236. There is nothing to show that this FD was prepared out of the Axis Bank account of the accused the statement of account of which in two parts is Ex.DW4/21 and Ex.DW4/22. The Axis Bank statement of account of Lovekesh (Ex.P3) shows that it was created out of his account. This amount is, therefore, excluded.

CC No. 07/12 Dated:29.05.2017 179 of 209 RC No.DAI2008A0053 180 Srl no 36 2 FDs both dated 20/12/2005 in the name of Pramila worth Rs 2,00,000/ and Rs 73,600/ prepared from the Axis bank account of accused

237. There is nothing to show that this FD was prepared out of the Axis Bank account of the accused the statement of account of which in two parts is Ex.DW4/21 and Ex.DW4/22. The Axis Bank statement of account of Lovekesh (Ex.P3) shows that it was created out of his account. This amount is, therefore, excluded.

Srl no. 37 2 FDs both dated 01/01/2006 worth Rs1,29,000/ and Rs 25,000/

238. The record does not support this assertion of the IO. The accused has referred to Ex.DW4/29 which is the response of Axis Bank to his RTI application related to certain FDRs. As per Ex.DW4/29, 01.01.2006 was a Bank Holiday. There is nothing on record to show that any FDR was created on this date. These two amounts are, therefore, are excluded.

Srl no. 38 Amount of Rs 4,10,000/ transferred to Lovekesh on 02/01/2006

239. The Axis Bank statement of account of Lovekesh (Ex.P3;

also endorsed as Ex.DW4/23) shows that an amount of CC No. 07/12 Dated:29.05.2017 180 of 209 RC No.DAI2008A0053 181 Rs. 4,10,000/ was received in the account of Lovekesh from accused Tarsem Lal Verma. This amount shall, therefore, be added as expenditure.

Srl no. 39 FD dtd 10/04/2007 worth Rs 5,10,100/

240. As per the accused, he had received loan of Rs. 5,00,000/ vide two cheques worth Rs. 2,00,000/ and Rs. 3,00,000/ both dated 07.04.2007 from his friend Sh. B.K. Chadha (PW53). On 10.04.2007, it was converted into an FDR worth Rs. 5,10,000/. Since the loan amount of Rs. 5,00,000/ has already been considered as an Asset while discussing 'Windfall gains', only an amount of Rs. 10,000/ shall be considered as expenditure. The amount of Rs. 5,00,000/ shall not be considered again as expenditure.

Srl no. 40 FD dtd 16/04/2007 worth Rs 2,00,000/

241. As per the accused, this FD was created out of two loans of Rs. 1,00,000/ each received from Sh. Tara Chand and Sh. Ishaan respectively. Since the loan amounts amounting to Rs. 2,00,000/ in total has already been considered as 'Asset' while discussing 'Windfall gains', it shall not be considered again as expenditure.

CC No. 07/12 Dated:29.05.2017 181 of 209 RC No.DAI2008A0053 182 Srl no.41 FD dtd 23/04/2007 worth Rs 3,00,000/

242. As per the accused, this FDR was created out of the loan of Rs. 3,00,000/ advanced by PW2 Sh. Shishupal. Since, this amount has already been considered as 'Asset' while discussing 'Windfall gains', it shall not be considered as expenditure again.

Srl no. 42 Amount of Rs 22,93,000/ as part of DD worth Rs 30,00,000/ prepared from Axis Bank account of accused .

243. It pertains to the amounts spent by accused towards HIG DDA flat no. 308, Motia Khan in the name of Lovekesh. It has already been considered under StatementB (Assets). It shall not be considered again as expenditure.

Srl no 43 FD dtd 22/02/2008 worth Rs 49,000/

244. As per the accused, this FD was created out of the amount deposited in his account by his son Ishaan. Ex.DW4/21 shows that an amount of Rs. 49,000/ was deposited in cash on 22.02.2008 in the Axis Bank account of the accused. This entry does not mention any source from whom this amount was received. It was converted into FDR on the same day. There is nothing to show that this CC No. 07/12 Dated:29.05.2017 182 of 209 RC No.DAI2008A0053 183 amount in cash was received from Ishaan. The source of this amount has not been properly accounted for. Since the FDR has been created out of the Axis Bank account of the accused, it shall be considered as the expenditure of the accused.

Srl no 44 An amount of Rs 1,50,000/ as part of Pay Order worth Rs 9,00,000/ in favour of Greater NOIDA Industrial Development Authority.

245. The entry dated 18.03.2008 of the Axis Bank statement of account of the accused (Ex.DW4/21) shows that the accused spent an amount of Rs. 9 lacs towards creation of a Pay Order worth Rs.9,00,000/. Out of this amount, only an amount of Rs. 1,50,000/ has been shown as the expenditure of the accused by the IO. It is not clear why the entire amount of Rs. 9 lacs was not taken as expenditure. It is noted that the above said pay order worth Rs. 9 lacs is not in respect of any of the immovable properties which have been discussed in StatementB (Assets). It is not clear regarding which immovable property was this demand draft issued. At this stage, however, and in absence of any other evidence, the amount of Rs. 1,50,000/ which has not been disputed by the accused is accepted.

CC No. 07/12 Dated:29.05.2017 183 of 209 RC No.DAI2008A0053 184 EXPENDITURE DETAILS OF ISHAN VERMA Srl. No. 45 Investment towards purchase of UTI Certificate No. 400884230280700 for 1500 units @ Rs.10/ per unit on 15.12.2003.

246. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

Srl. NO. 46

Purchase of Car Santro Regn. No. DL2CAE3944 from MGF Hyundai, MGF Auto Mobiles Ltd. 1, Jhandewala, Faiz Road, New Delhi05 on 26.02.2009.

247. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

Srl. no.47 Invested towards ICICI Prudential Life Insurance vide Policy

248. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

Srl. No. 48

Invested towards ICICI Prudential Life Insurance vide Policy No. 11510622 on 13.03.2009

249. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

CC No. 07/12 Dated:29.05.2017 184 of 209 RC No.DAI2008A0053 185 Srl. no. 49 Invested towards ICICI Prudential Life Insurance vide Policy No. 10398037 on 14.11.2008

250. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

Srl. no. 50 Invested towards ICICI Prudential Life Insurance vide Policy No. 10357889 on 13.11.2008

251. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

Srl. no. 51 Expenditure towards Tuition fees for 4 years B.Tech (Computer Science) from Ambedkar Institute of Technology, GNCT, Geeta colony, Shakurpur, Delhi 92 w.e.f 2004

252. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

Srl. no. 52 Expenditure towards Airtel Mobile No. 9871713971 w.e.f 05.07.2005 to 24.02.2009

253. Income, assets and expenditure of Ishaan have already been excluded at the time of framing of Charge.

CC No. 07/12 Dated:29.05.2017 185 of 209 RC No.DAI2008A0053 186 EXPENDITURE DETAILS OF LOVEKESH VERMA Srl. No. 53 Fees paid to Maharaja Agresen Institute of Technology Enroll. No. 058148 3906/MBA for MBA Session 20062008.

254. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

Srl. No. 54

Invested towards ICIC Prudential Life Insurance vide Policy No.10413410 on 17.11.2008

255. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

Srl. no. 55 Invested towards ICIC Prudential Life Insurance vide Policy No.10407839 on 16.11.2008

256. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

Srl. no. 56 School Fees w.e.f 1995 to 1996 in Kendriya Vidyalaya, Gole Market, New Delhi of Master Lovekesh

257. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

CC No. 07/12 Dated:29.05.2017 186 of 209 RC No.DAI2008A0053 187 Srl. no. 57 Invested in Short Term Receipt for 46 days at Bank of India, Connaught Circus Branch vide No. 4139574 dated 19.03.2007

258. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

Srl. no. 58 Fees paid towards BE (Electronics & Communication) from Netaji Subhas Institute of Technology, Dwarka from 1998 to 2002 (excluding Security Deposit of Rs.5,000/)

259. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

Srl. No. 59

Repayment of loan of Rs. 25,00,000/ (Principal amount of Housing Loan taken vide A/C No. SLH 40581 (77/123) on 07.10.2007 including interest paid Rs. 1,07,181/ w.e.f 06.05.2007 to 07.10.2007. It is found that Tarsem Lal Verma arranged a sum of Rs.18,00,000/ as per transaction in the loan account of Lovekesh at the Kangra Cooperative Bank Ltd.

260. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

Srl. no. 60 CC No. 07/12 Dated:29.05.2017 187 of 209 RC No.DAI2008A0053 188 Invested into purchase of M/s Templeton India Income Fund - Growth Plan vide No. 1560000256860 on 09.06.2003.

261. Income, assets and expenditure of Lovekesh have already been excluded at the time of framing of Charge.

262. In view of the above discussion and on the basis of evidence recorded, following are the final details:

STATEMENTA ASSETS AT THE BEGINNING OF CHECK PERIOD Srl. Particulars Amount No

01. Household items detected during the house 36,750/ searches

02. Income earned from photography etc prior to _ joining of service

03. Additional Asset (116C, Motia Khan, New 4,60,000/ Delhi purchased on 06.02.1996) as claimed by (to be the accused excluded as it was sold within the check period and sale price is added as Income) Value for the purpose of deduction from 36,750/ StatementB CC No. 07/12 Dated:29.05.2017 188 of 209 RC No.DAI2008A0053 189 STATEMENTB ASSETS AT THE END OF THE CHECK PERIOD (Movable & Immovable property) Sl. Particulars Amount (in No. Rs.)

01. House hold goods as per Inventory 65,450/ prepared during search of Flat No. 308, HIG (SFS) Motia Khan, Paharganj, Delhi on 21.04.2009 (House hold goods Rs.62,050/ & Cash Rs.3,400/) 02 Plot in the name of Tarsem Lal Verma at 12,04,392/ Plot No. 1/880, Vasundhara Yojana allotted (Excluded as by UP Awas Vikas Parisad, Vasundhara, asset at the end Ghaziabad on 13.04.2004. of the check period but this value has been added in StatementD (Expenditure))

03. Purchase of Flat no. 15A, SectorG, Pkt Already A, Kondli Gharoli, in the name of Sh. Ishan excluded at the Verma (Sonkatkari) allotted by DDA vide time of framing Conveyance Deed dated 12.01.2005. of charge

04. Purchase of Flat no. 308, Third Floor, Pkt 34,54,623/ B, Motia Khan Paharganj, New Delhi in the name of Sh. Lovekesh allotted through lottery by DDA vide Conveyance Deed dated 22.08.2007.

05. Purchase of 112.50 Sq.Mtr. Plot at Anand 5,51,000/ Vihar Residential Scheme under Hapur CC No. 07/12 Dated:29.05.2017 189 of 209 RC No.DAI2008A0053 190 Sl. Particulars Amount (in No. Rs.) Pilkhawa Development Authority in the name of Miss Pramila Verma, on dated 13.03.2009.

06. Purchase of HIG(F/S) Flat no. 6/190, 14,91,021/ Rajender Nagar, Sahibabad, Ghaziabad, allotted by Ghaziabad Development Authority on 30.07.2007 in the name of Miss Pramila Verma.

07. Purchase of Flat no. 34D, 3rd Floor, Ph2, 8,27,380/ Pkt6, Gr7, Kondli Gharoli, Mayur Vihar, (Excluded as Delhi allotted by DDA and consideration asset at the end amount paid in between 16.04.1999 to of the check 10.05.1999. period but this value has been added in StatementD (Expenditure))

08. Last balance as on 21.04.2009 vide A/C 24,968/ No. 0007010100249720 at Axis Bank, MOD Branch in the name of Tarsem Lal Verma

09. Last balance as on 21.04.2009 vide A/C 4,312/ No. SB6898 at The Kangra Cooperative Bank Ltd, Chuna Mandi Branch in the name of Tarsem Lal Verma

10. Last balance as on 21.04.2009 vide A/C Excluded at the No. 0007010100363051 at Axis Bank, time of framing MOD Branch, in the name of Sh. Lovekesh of charge

11. Deposited vide AC/No. 77/123 in the name Excluded at the CC No. 07/12 Dated:29.05.2017 190 of 209 RC No.DAI2008A0053 191 Sl. Particulars Amount (in No. Rs.) of Lovekesh (Membership Loan Account) time of framing at The Kangra CoOperative Bank Ltd, of charge Chuna Mandi Branch

12. Last balance as on 21.04.2009 vide A/C 10,266/ No. SB20756 at The Kangra CoOperative Bank Ltd, Chuna Mandi Branch, in the name of Pramila Verma

13. Windfall Gains & unaccounted amounts 31,55,373/ received

14. Interest earned on FDR worth Rs. 1,677/ 5,10,000/ as per entry dated 04.05.2007 in Axis Bank statement of account of accused. (refer to Srl. no. 47 of Statement C)

15. Interest earned on an FDR worth Rs. 2,079/ 3,00,000/ as per entry dated 08.06.2007 in the Axis Bank statement of account of the accused (refer to Srl. no. 48 of Statement C)

16. Interest earned on FDR worth Rs. 466/ 2,00,000/ as per entry dated 03.05.2007 in the Axis Bank statement of account of the accused (Ex.DW4/22) (refer to Srl. no. 44 of StatementC).

                                     TOTAL ASSETS                                                                      87,61,235/




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                                                            STATEMENTC
                                                              INCOME

Srl.                                          Particulars                                                         Amount (in Rs.)
No.
01. Received   Pay   &   Allowances   w.e.f.                                                                                  26,31,109/
    01.01.1998   to   21.04.2009   was   Rs.
    29,95.261/      22,596/   (Income   Tax
    deduction).
02. Sale   of   Flat   no.   1/880,   Sector1,   UP   Awas                                                                   15,00,000/

Vikash Parisad, Vasundhara, Ghaziabad (U.P) to Sh. Rakesh Aggarwal vide registered Sale Deed.

03. Maturity amount received from M/s 67,888/ Shamken Group of Companies for investment in FDR vide FDR No. 1QB0063 in the name of Tarsem Lal Verma and FDR No. 1QB0077 and 1QB0107 (Maturity date 11.03.2004 & 13.04.2004 and paid on 22.08.2005).

04. Interest/Survival benefit received vide LIC 12,435/ Policy No. 251359746 in the name of Tarsem Lal Verma

05. Interest/Survival benefit received vide LIC 14,996/ Policy No. 110710159 in the name of Tarsem Lal Verma

06. Received amount towards interest of one (01) 4,375/ Bond vide folio No. FIB052989 against IDBI Flexi Bond3 (paid on 16.03.2005)

07. Received amount towards redemption 5,000/ amount including Principle amount on completion of maturity of one (01) Bond vide CC No. 07/12 Dated:29.05.2017 192 of 209 RC No.DAI2008A0053 193 Srl. Particulars Amount (in Rs.) No. folio no. FIB052989 against IDBI Flexi Bond3 (Paid on 16.03.2005)

08. Received amount on maturity towards 3,750/ interest of two (02) Bond vide folio No. BIF020424 against IDBI Flexi Bond5 (Paid on 11.02.2002).

09. Received principle amount on maturity of 10,000/ two (02) Bond vide folio no. BIF020424 against IDBI Flexi Bond5 (Paid on 11.02.2002)

10. Received interest Rs.877/ towards interest of 877/ IDBI Suvidha vide FDR No. 504698 on 11.02.2003

11. Received redemption and dividend money 1,210/ towards 100 Nos. of shares of M/s. Triveni Pool Intaridal Ltd vide no. 44775771 to 660.

12. Received Redemption amount towards M/s. Excluded Templeton India Income Fund - Growth Plan vide No. 1560000256858 jointly with Sh. Mool Chand on 09.12.2003.

13. Received Redemption amount towards M/s 21,337/ Franklin India Blue Chip Fund - Growth Plan vide No. 0389900624941 which is exchange in Form No. 0169900624941 on 13.04.2004.

14. Received Redemption amount towards M/s 5,189/ Templeton India Income Fund - Growth Plan vide No. 1560000256847 on 09.12.2003

15. Received dividend towards M/s Float Glass 268/ CC No. 07/12 Dated:29.05.2017 193 of 209 RC No.DAI2008A0053 194 Srl. Particulars Amount (in Rs.) No. India Ltd. Share Certificate No. 161361 & 202074, paid on 2007

16. Received interest towards Share Money in 3,380/ The Vaish Cooperative New Bank Ltd, Daryaganj, New Delhi vide A/C no. 231757 w.e.f. 31.03.2005 to 30.09.2009 is Rs. 6,980 (taken upto check period only i.e. till 21.04.2009)

17. Received interest payment on 15.03.2006, 3,610/ 15.03.2007, 15.03.2008 & 15.03.2009 towards invested of 03 Nos. of ICICI Tax savings Bond, OptionI on 09.02.2005 vide No. 51833032.

18. Received interest on Application Money 47/ payment 19.04.2000 towards invested 02 Nos. of ICICI Tax savings Bond, OptionII on 16.02.2000 vide No. 14283738.

19. Received interest on Application Money 13,240/ payment 24.06.2003 towards invested 02 Nos. of ICICI Tax Bond, OptionII on 16.02.2000 vide no. 14283738 (Amount received Rs.13,645.00 - 405.00 as TDS) savings

20. Received interest and Redemption amount 21,330/ towards earlier Invested Fixed Deposit in HDFC Bank Ltd., vide Fixed Deposit No. 00034470046812 on maturity (from 31.12.1998 to 30.05.1999).

21. Received Cheque No. 064076 dated Excluded 04.04.2007 of PNB, Sec11, Raj Nagar, CC No. 07/12 Dated:29.05.2017 194 of 209 RC No.DAI2008A0053 195 Srl. Particulars Amount (in Rs.) No. Ghaziabad (U.P) for Rs.3,00,000/ & Cheque No. 0593867 dated 07.04.2007 of HDFC Bank, Raj Nagar, Ghaziabad for Rs.2,00,000/ from Sh. Bharat Kumar Chadda as Personal Loan as per documents received from the bank.

22. Taken Personal Loan from Shri Tara Chand Excluded S/o Late Chiranji Lal R/o C11, Minto Road Complex, New Delhi02 on 12.04.2007.

23. Taken Personal Loan from Shri Radhe Excluded Shyam S/o Shri Ram Sevak R/o H.No. RZ BlockR, 98/B, Chankaya Place, PartII, Near C7, Janak Puri, delhi59, New Delhi64 on 06.05.1999.

24. Taken Personal Loan from Sh. Darshan lal Excluded S/o Sh. Inder Raj, Aged41 years R/o H.No. A12, Bholanath Nagar Exten. Shahadra, Delhi32 on 05.05.1999.

25. Taken Personal Loan from Smt. Gurmeet Excluded kaur W/o Sh. Mahender Singh, Aged51 years R/o H.No. 70A/5, Old Tejab Mill, Shahdara, Delhi32 on 05.05.1999.

26. Taken Personal Loan from Sh. Murlidhar @ Excluded Mool Chand S/o Chetu Singh, VillDholana, The Hapur Distt. Ghaziabad, presently reside at H.No. 3416, Asaf Ali Road, Delhi02 on 06.05.1999.

27. Taken Personal Loan from Shri Suresh Excluded Kumar, S/o Dal Chand, Aged45 Years R/o H.No. 1816, Gali Mandirwali, Hiamtgarh, CC No. 07/12 Dated:29.05.2017 195 of 209 RC No.DAI2008A0053 196 Srl. Particulars Amount (in Rs.) No. Sitaram Bazar, Delhi06 on 06.05.1999.

28. Received amount through Cheque no. Excluded 969135 dated 12.03.2007 from sh.

Chandravir Singh on A/C no. 10210644090 dated 20.11.2009 of SBI Model Town Branch, Ghaziabad (U.P)

29. Received Bonus & Interest amount towards 1,20,000/ PLI Policy No. CA1892M, at Post Office, Sansad Marg, New Delhi01 on maturity on 01.07.2008.

30 Pkt6, Gr7, Kondli Gharoli, Mayur Vihar, 25,00,000/ Delhi sold to Sh. Sanjay Dimri for Rs. 20,00,000/ paid vide Vijaya Bank DD no. 611518917 dated 26.09.2007 to Tarsem Lal Verma (A/C No. 6898 of Kangra Co operative Bank, Chuna Mandi Branch, New Delhi.

31. Income towards Principal amount and 1,85,121/ interest on FDR maturity vide No. 00034470046812 (deposited on 08.12.1998) from HDFC Bank, Kasturba Gandhi Marg, pre mature on 08.05.1999

32. Income towards sale of Shares to Sh. 15,378/ Raghuraj Singh Rajput through M/s Integrated Master Securities Pvt. Ltd. 33 Income towards Personal Loan which was Excluded taken from Sh. Shishu Pal Singh S/o Sh. Babu Ram, aged 46 years R/o 17B/114, Vasundhara, Ghaziabad (U.P) during the year 2007.


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Srl.                                          Particulars                                                         Amount (in Rs.)
No.
34 Given benefit of Personal Loan of unverified                                                                                  Excluded
   portion i.e. Rs. 4,13,000/.

ADDITIONAL INCOME SHOWN BY THE IO IN THE SYNOPSIS DATED 14.03.2013 (EX.PA) 35 Income from Sale of LIG Flat no. 116C, 5,20,000/ Motia Khan, New Delhi in the year 2004. 36 Income from Sale of Moujpur plot in the year 1,30,000/ 2005 37 Income from DDA compensation as per State 1,00,000/ Commission order vide cheque no. 039352 dated 30.06.2008 worth Rs. 1,00,000/. 38 Income as penalty cost as per order of 5,000/ reinstatement dated 03.10.1997 of CAT 39 Additional amount of Rs. 40,000/ towards Excluded PLI Policy maturity on 01.07.2008.

40 Additional P&A/salary Excluded ADDITIONAL INCOME CLAIMED BY THE ACCUSED:

41 Income earned during the period of dismissal Excluded i.e. 10.11.2001 to 27.07.2004 by doing private jobs 42 Amount of Rs. 3,00,000/ paid by Lovekesh 3,00,000/ from his Bank of India account to the accused 43 GPF advance Excluded CC No. 07/12 Dated:29.05.2017 197 of 209 RC No.DAI2008A0053 198 44 Interest of Rs. 466/ on FDR worth Rs. Excluded 2,00,000/ 45 Closure proceeds of Rs. 73,220/ of FD in Excluded name of Lovekesh 46 Closure proceeds in sum of Rs. 2,50,753/ Excluded received in Axis Bank Account of accused against entry dated 03.05.2007 47 Interest in sum of Rs. 1677/ earned on an Excluded FDR in the Axis Bank account against entry dated 04.05.2007 48 Interest in sum of Rs. 2,079/ earned on an Excluded FDR of Rs. 3,00,000/ in the Axis Bank against entry dated 08.06.2007 49 Closure proceeds in sum of Rs. 26,285/ 26,285/ received on 05.05.2007 in Axis Bank account.

50 Amounts of Rs.2,08,000/, Rs. 2,35,000/, 2,08,000/ Rs. 7,000/ and Rs. 3,00,000/ received from Ms. Mithlesh Verma 51 Maturity amount of Rs. 3,02,079/ reflected Excluded in entry dated 08.06.2007 in Axis Bank Statement of account of accused (Ex.DW4/21) 52 Amount of Rs. 1,78,100/ received by Excluded accused from his friend Sh. Mool Chand 53 An amount of Rs. 1,71,700/ received by Excluded accused from Sh. Prem Chand 54 An amount of Rs. 16,000/ earned by the 16,000/ accused by sale of old scooter 55 ITR refund of Rs. 1802/ 1,802/ 56 Amount of Rs. 17,852/ received by accused Excluded CC No. 07/12 Dated:29.05.2017 198 of 209 RC No.DAI2008A0053 199 on account of CGIES 57 Amount of Rs. 2,000/ received from 2,000/ Lovekesh vide cheque dated 20.01.2009 58 Amount of Rs. 46,600/ received from Excluded Lovekesh from his account in Kangra Co operative Bank Ltd.

59 Amount of Rs. 86,000/ received from Ishaan Excluded from his Bank account in Kangra Co operative Bank Ltd.

60 Refund of Rs. 2400/ by DESU/BSES 2,400/ 61 Amount of Rs. 30,000/ paid towards PLI Excluded Policy No. CA1892M 62 Rental income of Rs. 4,20,300/ Excluded 63 An amount of Rs. 62,500/ received as loan Excluded from one Sh. Kishan Swarup 64 FDR Maturity amount of Rs. 49,249/ 49,249/ 65 Amount of Rs. 7,07,000/ received from 7,07,000/ Lovekesh on 05.05.2007 ADDITIONAL INCOME 66 Pramila's Income (refer to discussion under 1,98,200/ 'Issue of Miss Pramila Verma') INCOME OF ISHAN VERMA & LOVEKESH Sl. Particulars Amount No. (Rs.) 67 Ishan received as interest on Investment Excluded CC No. 07/12 Dated:29.05.2017 199 of 209 RC No.DAI2008A0053 200 towards purchase of UTI Certificate No. 400884230280700 for 1500 units (Paid on from 01.10.2004 to 05.06.2009) 68 Ishan received amount from Sh. Warshkrit Excluded Thakur A/C No. 21290100017505 presented for clearing on dated 13.04.2007 which was in favour of Sh. Ishaan Sonkatkari SB A/C No. 00710100249720 of UTI Bank was paid through RBI 69 Lovekesh Verma received amount as interest Excluded including Principle amount on maturity on 04.05.2007 towards investment in Short Term Receipt for 46 days at Bank of India, Connaught Circus Branch vide No. 4139574 dated 19.03.2007.

70 Lovekesh received Redemption amount Excluded including Principle amount towards investment in Templeton India Income Fund Growth Plan vide No. 1560000256860 dated 09.12.2003.

                                         TOTAL INCOME                                                                 94,06,476/  
  
                                                     STATEMENTD 
                                                     EXPENDITURE
Sl.                                            Particulars                                                                    Amount
No
01 Amount  given  to  his   exwife  (Smt.  Mithlesh                                                                       7,50,000/

Verma) by transfer to her account no. 0070100275187 in UTI Bank on 31.11.2005 out of proceeds towards sale of Flat no. 1/880, UP Awas Vikash Parisad, Vasundhara, Ghaziabad.


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Sl.                                            Particulars                                                                    Amount
No
02 Investment   in   LIC   premium   vide   Policy   No.                                                                       30,563/

110710159 in the name of Tarsem Lal Verma upto 21.04.2009

03. Investment in LIC premium vide Policy No. 53,300/ 112050608 in the name of Tarsem Lal Verma upto 21.04.2009 04 Investment in LIC premium vide Policy No. 29,798/ 251359746 in the name of Tarsem Lal Verma upto 21.04.2009

05. Investment for purchase of one (01) Bond vide 5,000/ folio No. FIB052989 against IDBI Flexi bond 3, through M/s Karvy Consultants Ltd (on 20.06.1998)

06. Investment for purchase of two (02) Bonds 10,000/ vide folio No. BIF020424 against IDBI Flexi bond5, through M/s Karvy Consultants Ltd (on 11.02.2000)

07. Invested principal amount on maturity of two Excluded (2) Bonds vide folio No. BIF020424 against IDBI Flexi Bond5, into IDBI Suvidha Fixed Deposit Scheme (on 11.02.2002)

08. Invested amount towards purchase of 100 Nos Excluded of Shares of M/s Triveni Pool Intaridal Ltd vide No. 44775771 to 660.

09. Invested into purchase of M/s Templeton India 20,000/ Income Builder Account Plan B - Growth Plan vide No. 0169900624941 on 10.07.2003.

10. Invested into purchase of M/s Templeton India Excluded Income FundGrowth Plan vide No. CC No. 07/12 Dated:29.05.2017 201 of 209 RC No.DAI2008A0053 202 Sl. Particulars Amount No 1560000256847 on 09.06.2003.

11. Invested into purchase of M/s Templeton India Excluded Income FundGrowth Plan vide no.

1560000256858 jointly with Sh. Mool Chand on 09.06.2003.

12. Invested into purchase of M/s Float Glass India Excluded Ltd. Share Certificate No. 161361 & 202074 in the year 1994

13. Invested towards Share Money in The Vaish 20,000/ CoOperative New Bank Ltd, Daryaganj, New Delhi vide A/C No. 231757 on 23.08.2001, 06.09.2006 and 21.02.2008.

14. Purchase one Motor Cycle, Bajaj (Platina 35,895/ model) on 26.02.2008 receipt No. 352019 from M/s Bagga Link Bajaj, Link Road, Karol Bagh, New Delhi 05.

15. Invested in 03 Nos. @ Rs.5,000/ in ICICI Tax 15,000/ Savings Bond, OptionI on 09.02.2005 vide No. 518330032

16. Invested in 02 Nos @ Rs. 5,000/ in ICICI Tax 10,000/ Savings Bond, OptionII on 16.02.2000 vide No. 14283738

17. Invested in Fixed Deposit in HDFC Bank Ltd., 1,73,000/ vide Fixed Deposit No. 00034470046812 on dated 08.12.1998

18. Returned Personal Loan which was earlier Excluded taken from Sh. Tara Chand S/o Late Chiranji Lal R/o C11, Minto Road Complex, New Delhi02 on 08.04.2007 CC No. 07/12 Dated:29.05.2017 202 of 209 RC No.DAI2008A0053 203 Sl. Particulars Amount No

19. Returned Personal Loan which was earlier Excluded taken from Sh. Radhe Shyam S/o Sh. Ram Sevak R/o H.No. RZBlockR, 98/B, Chankaya Place, PartII, Near C7, Janak Puri, Delhi59 in the year 2000

20. Returned Personal Loan which was earlier Excluded taken from Sh. Darshan Lal S/o Sh. Inder Raj, Aged41 years, R/o H.No. A12, Bholanath Nagar Extn. Shahdara, Delhi32 on November/December, 1999

21. Returned Personal Loan which was earlier Excluded taken from Smt. Gurmeet Kaur W/o Sh.

Mahender Singh aged51 years R/o H.No. 70 A/5, Old Tejab Mill, Shahdara, Delhi32 on November/December, 1999

22. Returned Personal Loan which was earlier Excluded taken from Sh. Shishu Pal Singh S/o Sh. Babu Ram aged46 years R/o 17B/114, Vasundhara, Ghaziabad, (UP) during the year 2007.

23. Returned Personal Loan which was earlier Excluded taken from Sh. Bharat Kumar Chadda R/o H.No. 40, Sec23, Raj Nagar Ghaziabad (U.P.)

24. Payment of BSNL Tel. Bills of Tel No. Excluded 2708739 installed in the name of Tarsem Lal Verma at R/o H.No. 3134, Sec20, Chandigarh160020 w.e.f 01.04.1998 to March, 2009.

25. Purchase of Indane Gas Cylinder Consumer Excluded No. US783T from M/s Siddarth Enterprises (Indane), Plot NO. A2, Sir Ganga Ram CC No. 07/12 Dated:29.05.2017 203 of 209 RC No.DAI2008A0053 204 Sl. Particulars Amount No Hospital Marg, Rajinder Nagar, New Delhi60 on 02.05.2007.

26. Invested in PLI towards Policy No. CA1892 30,960/ M, premium @ Rs. 258/ per month at Post Office Sansad Marg, New Delhi01 w.e.f. 01.07.1988 to 01.07.2008

27. Payment of Electricity charges to BSES 15,032/ Yamuna Power Ltd in R/o CRN NO.

1120054796 in the name of Tarsem Lal Verma installed at Flat No. 7A, TypeD, Multi Storied Flat, Minto Road Complex, New Delhi w.e.f. 21.10.2002 to 26.12.2007.

28. Kitchen expenses / unverifiable expenses 8,77,036/ during the check period.

29. Investment in FDR No. 1QB00063 C in M/s 40,000/ Shamken Group on 12.03.2003.

30 Expenditure in LIC premium vide Policy No. 26,916/ 113619160 in the name of Miss Pramila Verma upto 21.04.2009 ADDITIONAL EXPENSES SHOWN BY THE ACCUSED 31 DD UP Awas Vikas Parishad 45,000/ 32 Loan of Rs 34,59,096/ to Lovekesh for his Excluded HIG DDA Flat at Motia Khan 33 Expenditure in purchase of flat No. 34D, 3rd 8,27,380 floor, Ph2, Pkt6, Gr.7, Kondli, Gharoli, Mayur Vihar, Delhi allotted by DDA in the year 1999.(refer to Srl. no. 7 of Statement) CC No. 07/12 Dated:29.05.2017 204 of 209 RC No.DAI2008A0053 205 31 DD UP Awas Vikas Parishad 45,000/ 34 Payment of Rs 50,000/ towards Plot Maujpur 50,000/ ADDITIONAL EXPENSES MENTIONED IN THE SYNOPSIS DATED 17.04.2013 (EXH PA) 35 FD dated 20/12/2005 worth Rs 2,50,000/ in Excluded the name of Lovekesh prepared from account of accused.

36 2 FDs both dated 20/12/2005 in the name of Excluded Pramila worth Rs 2,00,000/ and Rs 73,600/ prepared from the Axis bank account of accused 37 2 FDs both dated 01/01/2006 worth Excluded Rs1,29,000/ and Rs 25,000/ 38 Amount of Rs 4,10,000/ transferred to 4,10,000/ Lovekesh on 02/01/2006 39 FD dtd 10/04/2007 worth Rs 5,10,100/ 10,000/ 40 FD dtd 16/04/2007 worth Rs 2,00,000/ Excluded 41 FD dtd 23/04/2007 worth Rs 3,00,000/ Excluded 42 Amount of Rs 22,93,000/ as part of DD worth Excluded Rs 30,00,000/ prepared from Axis Bank account of accused .

43 FD dtd 22/02/2008 worth Rs 49,000/ 49,000/ 44 An amount of Rs 1,50,000/ as part of Pay 1,50,000/ Order worth Rs 9,00,000/ in favour of Greater NOIDA Industrial Development Authority.





  CC No. 07/12                                                     Dated:29.05.2017                                            205 of 209
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              EXPENDITURE DETAILS OF ISHAN VERMA 

Srl.                                           Particulars                                                                                   
No.
45 Investment   towards   purchase   of   UTI                                                                              Excluded

Certificate No. 400884230280700 for 1500 units @ Rs.10/ per unit on 15.12.2003. 46 Purchase of Car Santro Regn. No. DL2CAE Excluded 3944 from MGF Hyundai, MGF Auto Mobiles Ltd. 1, Jhandewala, Faiz Road, New Delhi05 on 26.02.2009.

47 Invested towards ICICI Prudential Life Excluded Insurance vide Police No. 11508105 on 12.03.2009.

48 Invested towards ICICI Prudential Life Excluded Insurance vide Police No. 11510622 on 13.03.2009 49 Invested towards ICICI Prudential Life Excluded Insurance vide Police No. 10398037 on 14.11.2008 50 Invested towards ICICI Prudential Life Excluded Insurance vide Police No. 10357889 on 13.11.2008 51 Expenditure towards Tuition fees for 4 years Excluded B.Tech (Computer Science) from Ambedkar Institute of Technology, GNCT, Geeta colony, Shakurpur, Delhi92 w.e.f 2004 52 Expenditure towards Airtel Mobile No. Excluded 9871713971 w.e.f 05.07.2005 to 24.02.2009 CC No. 07/12 Dated:29.05.2017 206 of 209 RC No.DAI2008A0053 207 EXPENDITURE DETAILS OF LOVEKESH VERMA Srl. Particulars Amount No. 53 Fees paid to Maharaja Agresen Institute of Excluded Technology Enroll. No. 058148 3906/MBA for MBA Session 20062008.

54 Invested towards ICIC Prudential Life Excluded Insurance vide Police No.10413410 on 17.11.2008 55 Invested towards ICIC Prudential Life Excluded Insurance vide Police No.10407839 on 16.11.2008 56 School Fees w.e.f 1995 to 1996 in Kendriya Excluded Vidyalaya, Gole Market, New Delhi of Master Lovekesh 57 Invested in Short Term Receipt for 46 days Excluded at Bank of India, Connaught Circus Branch vide No. 4139574 dated 19.03.2007 58 Fees paid towards BE (Electronics & Excluded Communication) from Netaji Subhas Institute of Technology, Dwarka from 1998 to 2002 (excluding Security Deposit of Rs.5,000/) 59 Repayment of loan of Rs. 25,00,000/ Excluded (Principal amount of Housing Loan taken vide A/C No. SLH40581 (77/123) on 07.10.2007 including interest paid Rs. 1,07,181/ w.e.f 06.05.2007 to 07.10.2007. It is found that Tarsem Lal Verma arranged a sum of Rs.18,00,000/ as per transaction in the loan account of Lovekesh at the Kangra Cooperative Bank Ltd.


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Srl.                                           Particulars                                                                   Amount 
No.
 60 Invested   into   purchase   of   M/s   Templeton                                                                       Excluded

India Income Fund - Growth Plan vide No. 1560000256860 on 09.06.2003.

ADDITIONAL EXPENSES 61 Expenditure in purchase of plot no. 1/880, 12,04,392/ Vasundhara Yojana, UP Awas Vikas Parishad, Vasundhara, Ghaziabad on 13.04.2004 (refer to Srl. no. 2 of Statement B) TOTAL EXPENDITURE 48,88,272/

263. On the basis of aforesaid discussion & final charts, the final equation would be as under:

(A) Assets at the beginning of check period : Rs. 36,750/ (B) Assets at the end of check period : Rs. 87,61,235/ (including immovable property) (C) Income during check period : Rs. 94,06,476/ (D) Expenditure during check period : Rs. 48,88,272/ Disproportionate Assets = {(BA)+D} - C = {(Rs.87,61,235/ Rs.36,750/) + Rs.48,88,272/} Rs. 94,06,476/ = (Rs. 87,24,485/ + Rs. 48,88,272/) Rs. 94,06,476/ = Rs. 1,36,12,757/ Rs. 94,06,476/ = Rs.42,06,281/.

CC No. 07/12 Dated:29.05.2017 208 of 209 RC No.DAI2008A0053 209 Percentage of Disproportion = Disproportionate Assets X 100 Income from known sources = Rs.42,06,281/ X 100 Rs. 94,06,476/ = 44.72%

264. In view of the above, the accused Tarsem Lal Verma (public servant) is, convicted of the offence punishable u/s 13(2) read with section 13 (1)(e) of the Prevention of Corruption Act,1988 .

PRONOUNCED IN OPEN COURT ON THIS 29TH DAY OF MAY, 2017 (Vrinda Kumari) Special Judge (PC Act) (CBI3), South, Saket Court New Delhi CC No. 07/12 Dated:29.05.2017 209 of 209 RC No.DAI2008A0053

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Rc No.Dai­2008­A­0053 vs Union Of India And Ors. Vide Order on 29 May, 2017

Rc No.Dai2008A0053 vs Union Of India And Ors. Vide Order on 29 May, 2017