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Delhi District Court

State vs . Sunil Trakru & Another on 30 November, 2013

State vs. Sunil Trakru & Another 
Unique ID No.02403R0843892008

FIR No.284/06 & 777/06
PS: Hazrat Nizamuddin (Investigated by Crime Branch)
U/s 406/420/468/471/477A/120 B IPC

30.11.2013

                              ORDER ON CHARGE

1.              The present prosecution was launched on a complaint made 

by   complainant   Sh.   K.S.   Kler   to   Sh.   V.K.   Duggal,   the   then   Home 

Secretary, Ministry of Home Affairs, Govt. of India, New Delhi against 

Sachin Taneja and Sunil Trakru for cheating him to the tune of more than 

rupees   two   crores.     On   the   said   complaint,   a   case   bearing   FIR   No. 

284/2006 under Sections 406/420/468/471/120B IPC was registered and 

investigation was handed over to SI Anil Kumar.  

2.              However,   during   the   course   of   investigation,   complainant 

had   also   got   another   case   vide   FIR   No.   777/06   registered   at   PS 

Nizamuddin by making a complaint to SHO PS Hazrat Nizamuddin against 

accused Sachin Taneja, Sunil Trakru and one Rakesh Jain, accountant of 

the company on the same allegations against the same accused, and the 

same was transferred to EOW and was also entrusted to SI Anil Kumar.




FIR No.284/06                     State v. Sunil Trakru                             1/44
 3.              Brief  facts,  as   recapitulated   from  both   the   complaints,   are 

that M/s Modular Pvt. Ltd. was a company registered under the Companies 

Act and was dealing in the business of construction. Mr. Sunil Trakru and 

Mr. Sachin Taneja were the Directors of the said company.  Both Sachin 

Taneja and Sunil Trakru had entered into a criminal conspiracy and with 

dishonest intention approached the complainant and had induced him to 

join their company as a Director since the complainant was having rich 

experience in the field of construction. On 31.10.2003 on the dishonest 

inducement of the accused persons, complainant had become one of the 

Directors   with   a   40%   share   in   the   said   company   whereas   the   accused 

persons were left with the remaining 60% shares of the said company and 

had a share holding of 30% each after 31.10.2003.

                It has been further alleged that in the month of December 

2003, they had taken a sum of Rs. 14.00 lacs from the complainant to 

invest the same in business with a promise to return the same but they had 

never returned the same.  

                It has been further alleged that complainant was the Power of 

Attorney holder of property No. R­115, GK­I, New Delhi. In the month of 

February   2004,   both   the   accused   persons   had   induced   him   to   sell   the 

property to the company at a reasonable price with a false promise that at 

the time of its subsequent sale, the complainant and his wife would be 

FIR No.284/06                      State v. Sunil Trakru                             2/44
 given 60% of the sale proceeds and in this regard a MOU dated 12.2.2004 

was also entered between them.   However, with dishonest intention and in 

order  to  cheat the  complainant,  both  the  accused  had  sold  the  property 

secretly   and   had   showed   the   sale   price   as   Rs.   1.10   crore   whereas   the 

market value of the said property was Rs. 3.5 crores. Both of them had 

misappropriated over Rs. 2.4 crores which they had received in cash and 

did not show the said amount in the sale.  He further alleged that in their 

own letter written to the complainant, the accused had admitted a buyer for 

the   said   property   for   Rs.   1.70   crore   to   which   the   complainant   had   not 

agreed. 

4.               It has been further alleged that in order to generate the funds, 

the accused persons had induced the complainant to mortgage his property 

bearing No. G­33, Kalkaji with State Bank of Travancore, Karol Bagh, 

New Delhi in order to avail the cash credit facility from the bank to the 

limit of Rs.  1  crore. The said  property  was  jointly owned by wife and 

daughters of complainant. However, the intention of the accused persons 

was to cheat the complainant. It was understood that Mr. Sunil Trakru and 

Mr. Sachin Taneja would also likewise mortgage their property with the 

bank   but   only   Mr.   Sunil   Trakru   had   created   a   personal   security   of   his 

property S­480,  Flat No. 4,  FF. Greater Kailash  - II, New  Delhi - 48. 

Subsequently, the complainant got to know that Mr. Sunil Trakru and Mr. 

FIR No.284/06                       State v. Sunil Trakru                               3/44
 Sachin   Taneja   were   not   being   honest   in   their   dealings   vis   a   vis   M/s 

Modular P. Ltd. and were in fact siphoning off funds of the company and 

were letting the bank liabilities mount. Complainant had also informed the 

bank in this regard on 4.8.2005 and even prior to it, correspondences were 

also exchanged.  He had further alleged that the complainant had come to 

know that Mr. Sunil Trakru and Mr. Sachin Taneja in connivance and in 

criminal   conspiracy   with   their   accounts   manager   Mr.   Harinder   Kumar 

Mishra and their chartered accountant Mr. Rakesh Jain, in order to cheat 

the complainant, and to cause wrongful loss to the complainant and his 

wife   and   daughters   whose   property   was   mortgaged   with   the   bank,   had 

opened two new bank accounts in the name of M/s Modular P. Ltd. , one 

bearing   A/C   No.   2219   with   Central   Bank   of   India,   Nizamuddin   West 

Branch and another A/C No. 1324500001518 with HDFC Bank, Defence 

Colony Branch, New Delhi. He had also raised suspicion that there might 

be   other   accounts   in   other   banks   as   well.     He   had   further   alleged   that 

accused persons in connivance with each other had siphoned off/diverted 

funds of the company to the above mentioned accounts and had withdrawn 

the same for their personal gain and thus had caused wrongful loss to the 

complainant   who   was   40%   share   holder   in   the   company   and   had   also 

caused wrongful loss to the company as well.  In this way, they had also 

permitted the liabilities of the company to accumulate with the State Bank 

FIR No.284/06                        State v. Sunil Trakru                                4/44
 of   Travancore.   He   had   further   alleged   that   accused   persons   had 

fraudulently   withdrawn   Rs.   1.18   crore   approximately   from   account   of 

Central Bank of India after receiving the same from various parties. The 

said account was closed by the accused persons on 25.11.2005. 

                It   has   been   further   alleged   that   the   accused   persons   had 

cheated the complainant, his wife and daughters by making them wholly 

and solely liable to the bank as only their property had been mortgaged 

with State Bank of Travancore. The bank had been sending the recovery 

notices of the loan amount taken by the company to them against their 

mortgaged property and was also threatening to sell out the property. He 

had   further   alleged   that   the   complainant   had   also   been   fraudulently 

removed from the Directorship of the company by the accused persons. 

The complainant had further alleged that the accused persons were habitual 

offenders and had requested for taking action against them. 

5.              During investigation IO had seized various documents from 

the complainant i.e. MOU dated 12.2.2004, understanding/undertaking dtd. 

12.2.2004, agreement dated 6.7.2004, MOU dated 20.10.2004, letter dated 

04.11.2004   regarding   share   application   money   and   allotment   of   shares, 

original minutes of board meeting held on 20.4.2005.  

                During investigation it had been discovered that as per MOU 

dated 12.2.2004, sale proceeds of property bearing No. R­115, GK­I, Delhi 

FIR No.284/06                      State v. Sunil Trakru                              5/44
 (which was in process of acquisition) was to be shared as 60%, 20% and 

20%   among   the   complainant,   Sachin   Taneja   and   Sunil   Trakru, 

respectively.

                 As   per   understanding/undertaking   dated   12.2.2004,   the 

complainant, Sachin and Sunil Trakru had bounded themselves not to sell 

or encumber or create any third party interest in the properties owned by 

them without written consent of Mr. K.S. Kler until such time as Mr. K.S. 

Kler's property bearing No. G­33, Kalkaji was released and a discharge 

signed by Mr. K.S. Kler was given in writing. Profit and losses liability of 

company   after   31.10.03   (i.e.   the   date   of   joining   of   Mr.  K.S.   Kler   as   a 

Director) was to be shared 40%, 30%, 30% amongst Mr. K.S. Kler, Schin 

Taneja   and   Sunil   Trakru   respectively.   Losses   and   profits   prior   to 

31.10.2003   were   the   entire   responsibility   of   Sachin   Taneja   and   Sunil 

Trakru. 

                 As   per   agreement   dated   6.7.2004,   Mr.   K.S.   Kler,   Sachin 

Taneja, Sunil Trakru were having 40%, 30%, 30% share holding in the 

company M/s Modular P. Ltd. and Mr. K.S. Kler had obtained his share 

holding only on 1.10.2003. Prior to this, Sachin Taneja and Sunil Trakru 

were having equal share holdings. There were already old liabilities of the 

company before joining of Sh. K.S. Kler as a Director and present liability 

of company as on 15.6.2004 was approx. Rs. 35 lacs. In order to inject 

FIR No.284/06                        State v. Sunil Trakru                                6/44
 funds   into   the   company,   Mr.   KS   Kler   had   also   furnished   his   personal 

property i.e. G­33, Kalkaji by way of a collateral security to SBT Karol 

Bagh   for   advances   and   overdraft   facilities.   However,   accused   Sachin 

Taneja and Sunil Trakru had thereafter purchased W­118, Ground Floor, 

Greater   Kailash   II,   New   Delhi   and   S­480,   FF,   GK­II   New   Delhi 

respectively in their own names subsequently after raising of funds despite 

the fact that all old liabilities of the company as on 15.6.2004 to the tune of 

Rs. 35 lacs  were the responsibility of Sachin Taneja and Sunil Trakru and 

Mr.  K.S.   Kler  was  not  responsible  for   any   of  the   said   liability.   Sachin 

Taneja   and   Sunil   Trakru   were   also   supposed   to   offer   their   respective 

properties i.e. W­118, Ground Floor, Greater Kailash II, New Delhi and 

S­480, FF, Greater Kailash - II, New Delhi as collateral security against 

the financial help extended to the company by Mr. K.S. Kler. 

                In MOU dated 20.10.2004 Sh. K.S. Kler, Sachin Taneja and 

Suni   Trakru   were   shown   as   promoter   directors   of   the   company   having 

contributed in the ratio of 40:30:30 in the share capital of the said company 

and had availed working capital facilities to the tune of Rs. 1 crore from 

SBT, Karol Bagh, New Delhi on 24.11.03. It was however agreed by and 

between Mr. K.S. Kler, Sachin Taneja and Sunil Trakru to mortgage the 

following properties to SBT, Karol Bagh to secure existing loans : S480, 

GK­II,   New   Delhi,   W­118,   GK­II,   New   Delhi   and   R­115,   GK­II,   New 

FIR No.284/06                      State v. Sunil Trakru                             7/44
 Delhi. It was further agreed that SBT Karol Bagh would also be requested 

to release the mortgage property G­33, Kalkaji which was in the name of 

Mrs. Bhupender KS Kler, Ms. Jaspreet Kaur Kler and Ms. Navneen Kler 

Chawla. 

                As   per   letter   dated   4.11.2004   regarding   share   application 

money and allotment of shares, it had been revealed that this letter was 

written by the complainant to Managing Director of Modular P. Ltd. and 

was duly received by the other director Sunil Trakru. In the said letter it 

was  found  mentioned   that the  complainant's  share  holdings  were  to   be 

increased to 40% of total equity share of the company. Thus, total equity 

amount of the complainant came out to be Rs. 4 lacs, as authorized equity 

share capital of the company as on date was Rs. 10 lacs. The complainant 

had given details of the above money of the Rs. 4 lacs against allotment of 

40% share holdings which is as under:

                Ø Money already paid for one equity share : Rs. 100/­,
                Ø  Money   already   paid   in   financial   yr   2003­04   :   Rs. 
                1,06,000/­,
                Ø A cheque of HSBC Bank for : Rs. 1,00,000/­,
                Ø  Request for adjusting  the  balance  from : Rs.  1,93,000/­ 
                salary of the complainant. 

                Thus the complainant had justified this amount of Rs. 4 Lacs 

for allotment of 40% share holdings in his name. 

FIR No.284/06                     State v. Sunil Trakru                            8/44
                 As   per   original   minutes   of   board   meeting   held   on 

20.04.2005, the company had decided to sell out the property bearing No. 

R­115, GK­I, New Delhi. This board resolution was having signatures of 

two   directors   only   namely   Sachin   Taneja   and   Sunil   Trakru.   Name   of 

complainant Mr. K.S. Kler with designation as Chairman though existed in 

the records but was without his signatures. 

6.              All the above documents were sent for expert's opinion and 

GEQD vide his report No. CX­529/2006 dated 4.1.2007 had opined that all 

the   above   documents   including   MOUs   etc.   were   having   signatures   of 

complainant and accused directors Sachin Taneja and Sunil Trakru. Thus, 

from   the   GEQD   opinion   it   was   evident   that   following   points   were   not 

denied by both the accused Directors: 

                Ø  Complainant   was   promised   40%   share   holding   in   the 
                company   and   complainant   had   also   obtained   the   same   on 
                1.10.2003 as per MOU dated 6.7.2004.
                Ø 60% of the sale proceeds of property bearing No. R­115, 
                GK­I, New Delhi was to be given to complainant Mr. K.S. 
                Kler.
                Ø Mr.  K.S. Kler, Sachin Taneja and Sunil Trakru were the 
                promoter directors of the company as per MOU dt. 20.10.04. 
                Thus on 20.10.04, Mr. K.S. Kler was a director in the said 
                company.
                Ø There were old liabilities on the company before joining of 
                Mr. K.S. Kler as a Director and liability of the company as 

FIR No.284/06                      State v. Sunil Trakru                             9/44
                 on 15.6.2004 was approx. Rs. 35 lacs and the same was to be 
                shared only by the accused directors Sachin Taneja and Sunil 
                Trakru. 

7.              During investigation it was further revealed that appointment 

of Mr. K.S. Kler as Additional Director was done purposely by the two 

accused Directors Sachin Taneja and Sunil Trakru with an ulterior motive 

as there were old liabilities on the company at that time. The complainant 

was shown a rosy picture to the fact that he would be offered 40% share 

holding in the company and thus he was induced to mortgage his property 

G­33 Kalkaji, Delhi for arranging funds for an already indebted company. 

Further   the   accused   had   induced   the   complainant   to   sell   the   property 

bearing No. R­115, GK­I, Delhi to the company with a false promise of 

60% of subsequent sale proceeds of the said property. Complainant had 

thus sold this property to company for a sale consideration of Rs. 60 lacs 

only.   It   was   revealed   during   investigation   that   Modular   P.   Ltd.   was 

registered with ROC vide Regn. No. 12050 on 23.07.1981 with Promoter 

Directors   namely   Sh.   Balraj   Taneja   and   Rajender   Taneja   and   its   main 

business was of builders and constructions. The company was handed over 

by  Mr. Balraj  Taneja  to  his  son  Mr. Sachin   Taneja   who  had  joined  as 

Director on 16.12.1988. Accused Sunil Trakru had joined as Director on 




FIR No.284/06                     State v. Sunil Trakru                            10/44
 17.02.1992.   Sh.   K.S.   Kler   was   appointed   as   Additional   Director   on 

28.10.2003.

                The complainant was shown a rosy picture to the fact that he 

was to be offered 40% share holdings in the company and thus he was 

induced to mortgage his property G­33, Kalkaji, Delhi for arranging funds 

for   an   already   indebted   company.   Further,   the   accused   directors   had 

induced the complainant to sell a property bearing no. R­115, G.K.­I, Delhi 

to the company with a false promise of 60% of subsequent sale proceeds of 

that property. Believing the above representations of the accused Directors 

Sachin Taneja and Sunil Trakru to be true, the complainant had mortgaged 

his property G­33, Kalkaji, Delhi with SBT Karol Bagh and had arranged 

OD facilities of Rs.1 Crore, which was being owned by the wife of the 

complainant namely Mrs. Bhupender Kaur and his two daughters namely 

Ms. Jaspreet Kaur Kler and Ms. Navneet Kler Chawla. The complainant 

was further shown a rosy picture that he was appointed as Principal Joint 

Signatory with one of the other Directors for withdrawal the money from 

the above bank and Board Resolution dated 11.11.2003 was also passed in 

this regard.

                It has been further revealed during investigation that property 

no. R115, G.K.­I was being owned by Sri Niwas Ram Prasad an NRI and 

he had made the complainant his GPA Holder on 15.11.2003 to dispose of 

FIR No.284/06                    State v. Sunil Trakru                          11/44
 the said property. Prior to this, the complainant had already joined M/s 

Modular Pvt. Ltd., as a Director on 28.10.2003 and he was induced to sell 

the   said   property   to   the   company   on   the   false   promise   of   60%   of 

subsequent   sale   proceeds.   Even   a   MOU   dated   12.02.2004   was   also 

executed in this regard by the accused Directors Sachin Taneja and Sunil 

Trakru and signatures of both accused directors on the said MOU were 

duly confirmed by GEQD. Thus, on the above false assurance of 60% of 

sale proceeds, complainant had sold this property to the company for a 

consideration   of   Rs.60   lacs.   This   amount   was   arranged   by   way   of 

finance/loan from City Bank by mortgaging the following properties:

        Rs.53 lacs. This loan was availed by mortgaging property bearing 

no. R115, G.K.I, New Delhi itself.

        Rs. 15 lacs. This loan was availed by mortgaging property bearing 

no. W­118, G.K.­II, New Delhi of Sachin Taneja.

                It   has   been   further   revealed   that   accused   persons   had 

succeeded   in   their   illegal   design   and   they   had   not   only   removed   the 

complainant from directorship on 30.9.2004 but also had disposed of this 

property at a cheaper price of Rs. 1.10 crore to accused Rakesh Jain on 

13.6.2005.    It is pertinent to  mention here that two  tenants namely Sh. 

Mukul Gupta and Sh. Madhu Sudan were already residing in the above 

premises   and   they   were   paid   Rs.   10   lacs   each   for   getting   the   vacant 

FIR No.284/06                      State v. Sunil Trakru                             12/44
 possession by the present owner Rakesh Jain. Despite that the sale price of 

Rs. 1.10 crores was stated to be cheaper on the following grounds: 

      i) Valuation report bearing No. DKN/City/06/12/2003 dt. 06.12.03 of 

         Approved   Valuers   Sh.   D.K.   Nagpal   and   Associates,   115,   South 

         Ex­Plaza­II,   Delhi   for   valuing   the   worth   was   got   done   by   City 

         Bank for the purpose of releasing loan and they had valued the 

         worth of this property Rs.2,16,81,000/­.

      ii) Valuation report dt. 8.12.03 of Satish Kumar c/o Intarch Services 

         P. Ltd., 54 Malcha Marg, Chanakyapuri, New Delhi was got done 

         by Citi Bank for the purpose of releasing loan and valuing worth of 

         Rs. 1.65 - 1.75 crores for free unencumbered property with vacant 

         possession and Rs. 70­75 lacs lesser for an encumbered property 

         with old tenants.

      iii)As per reply dt. 20.12.05 of State Bank of Travancore, Karol Bagh 

         it   has   been   submitted   that   the   Company   'Modular   P.   Ltd.'   vide 

         letter dt. 17.02.04 had requested the bank to consider new loan of 

         Rs. 60 lacs as well as to release property bearing No. G­33, Kalkaji 

         after replacing it with above property R­115, GK­I.  Thus company 

         itself was valuing worth of this property more than Rs. 1.60 crores 

         in Feb. 2004.



FIR No.284/06                      State v. Sunil Trakru                            13/44
       iv)Valuation report dated 13.8.05 of approved valuer Sh. Rameshwar 

         Dayal C/o Dayal & Associates K­58, Old Roshanpura, Nazagarh, 

         New Delhi valuing the worth of this property as Rs. 3.57 crores.

      v) As per the Arbitrator Sh. Ravi Nath notesheet dt. 5.3.05 ­ "both the 

         directors   i.e.   Sachin   Taneja   and   Sunil   Trakru   had   categorically 

         admitted that they could not find anyone ready to pay more than 

         Rs.   1.70   crores   for   the   above   property   and   if   acceptable   to 

         complainant Mr. K.S. Kler, this property could be sold for Rs. 1.70 

         crores." But Mr. K.S. Kler had not given his consent to dispose of 

         this property at this cheaper price. Still to achieve their ill designs, 

         the accused Directors had prepared a board resolution dt. 20.4.05 

         under their signatures wherein it was mentioned that company had 

         decided   to   sell   the   above   property.   Surprisingly,   this   resolution 

         was   showing   Mr.   K.S.   Kler   as   Chairman   and   GEQD   report 

         confirmed   that   the   name   of   Mr.   K.S.   Kler   as   Chairman   was 

         appeared to be produced in the same process of printing of rest of 

         the   contents   of   the   letter.   But   before   this   board   resolution,   the 

         complainant was already removed from the post of Directorship on 

         30.9.04.   thus,   removal   of   complainant   from   the   post   of 

         Directorship on 30.9.2004 was doubtful due to following reasons. 



FIR No.284/06                       State v. Sunil Trakru                               14/44
             a) MOU dt. 20.10.04 signed amongst Mr. K.S. Kler and Sachin 

            Taneja   and   Sunil   Trakru   was   showing   Mr.   K.S.   Kler   as   a 

            director   and   GEQD   report   also   confirmed   the   signature   of 

            complainant and two accused Directors Sachin Taneja and Sunil 

            Trakru on this MOU.

            b) Complainant   had   written   a   letter   dt.   4.11.04   regarding 

            allotment   of   shares   to   him   and   it   was   received   by   the   other 

            accused Directors Sunil Trakru but besides it, Mr. K.S. Kler was 

            not informed about his removal from Directorship.

            c) Board of Director's Minutes dt. 26.11.04 for taking loan of 

            Rs. 5.5 lacs from ICICI Bank had shown Sh. K.S. Kler as a 

            director.

            d) Removal   of   Sh.   K.S.   Kler   from   directorship   was   not 

            informed to State Bank of Travancore, Karol Bagh, Delhi where 

            he was a Principal Joint Signatory. It is pertinent to mention that 

            State Bnk of Travancore, Karol Bagh vide its reply dt. 24.06.06 

            had denied that Bank was informed on 8.1.05 about removal of 

            Mr. K.S. Kler from the Directorship.

            e) State   Bank   of   Travancore,   Karol   Bagh   was   informed 

            regarding removal of Mr. K.S. Kler as Director on 26.7.05.



FIR No.284/06                      State v. Sunil Trakru                               15/44
             f) Information   regarding   removal   of   Mr.   K.S.   Kler   from 

            directorship on 30.9.04 was given to ROC on 4.2.05.

            g) Board Resolution containing Board of Directors Minutes dt. 

            20.4.05 regarding sale of property No. R­115, GK­I was having 

            signatures of accused Directors Sachin Taneja and Sunil Trakru. 

            It is pertinent to mention that this resolution contained the name 

            of Mr. K.S. Kler in the capacity of Chairman and GEQD report 

            opined   that   "name   of   KS   Kler   (Chairman)   appears   to   be 

            produced in the same process of printing of remaining contents 

            of   the   letter."   As   such   removal   of   Mr.   K.S.   Kler   from 

            directorship on 30.9.04 was not correct.   Had it been so, his 

            name in the capacity of Chairman would not have been there on 

            the above board of director's resolution dt. 20.4.05.

8.              Thus   the   accused   Directors   had   not   only   unauthorizedly 

removed the complainant from the directorship but also had disposed of 

the property bearing No. R­115, GK­I at a cheaper price of Rs. 1.10 crores. 

However, to show their bonafides, the accused directors had deposited the 

sale proceeds of R­115, GK­I, New Delhi in the following bank and their 

details are as under:

        State Bank of Travancore, : Rs. 43,09,346/­
        Karol Bagh, Delhi.


FIR No.284/06                    State v. Sunil Trakru                          16/44
         Citi Bank                        : Rs. 66,90,654/­


9.              Accordingly, loan of Citi Bank was cleared in June, 2004 and 

dues of SBT Karol Bagh were still pending where property of Mr. K.S. 

Kler still stood as collateral security. From the perusal of records of SBT 

Karol Bagh it was revealed that still an amount of Rs. 46,10,155 stood on 

14.11.05   against   the   company.   Later   on   the   accused   persons   had 

approached the Hon'ble High Court and they were granted regular bail vide 

order dated 8.2.07 with the following conditions:

      1. The accused will deposit a surety of Rs. 50 lacs either by way of 
         bank guarantee/fixed deposit/property documents.

      2. The accused shall not leave the country without permission of the 
         concerned court.

10.             In the meantime, instead of depositing Rs. 50 lacs as per the 

orders of Hon'ble High Court, the accused directors discharged the entire 

liability of SBT, Karol Bagh on 1.3.07 and thus the property bearing No. 

G­33,   Kalkaji   of   the   complainant   was   set   free   later   on   by   the   Bank. 

Presently the property of the complainant had been released by the bank. 

Thereafter, the accused persons had sought modification of the above bail 

order dt. 8.2.07 and the same was also allowed by the Hon'ble High Court 

vide order dt. 16.4.07, wherein security of Rs. 50 lacs was reduced to Rs. 



FIR No.284/06                      State v. Sunil Trakru                             17/44
 15 lacs and the same was duly complied by way of bank guarantee by the 

accused persons. 

11.              It has been further revealed that the funds of Modular P. Ltd. 

were   siphoned   off   as   the   property   bearing   no.   18,   Sr.   Mall   MG   Road 

Gurgaon   was   purchased   by   accused   Sachin   and   Sunil   in   the   name   of 

Modular Constructions (another firm) and payment was made through pay 

order amounting to Rs. 36,73,275/­ for the above shop was paid through 

adjustment of amount due to Modular P. Ltd. pursuant to letter of Modular 

P.   Ltd.   dt.   26.11.05   that   all   payments   due   to   it   be   made   to   Modular 

Constructions. A pay order amounting to Rs. 20,39,467.89 was also got 

prepared from SBT, Karol Bagh on the date of opening of said account 

itself on 24.11.03 and was credited in the CC account No. 2095 already 

maintained by the accused in the name of Modular Pvt. Ltd. with Central 

Bank of India, Hazrat Niamuddin Branch which account was also closed 

by them on the very same day i.e. 24.11.03 after crediting of the said draft. 

The funds of SBT Karol Bagh appears to have been used by the accused 

Sachin and Sachin for compensating the liability of company having no 

concern with the present complainant. 

12.              As   per   Annual   return   filed   by   the   accused   persons  before 

ROC   on   21.11.05,   it   was   revealed   that   out   of   10,000/­   shares   of   the 



FIR No.284/06                       State v. Sunil Trakru                              18/44
 company of value of Rs.100/­ each, only 5851 shares were allotted in the 

following manner:­

      1. Sachin Taneja­2950
      2. Sunil Trakru­2950
      3. K.S. Kler­1

                Form 2 regarding allotment of 3999 shares of Rs.100/­ each 

to  Sh.  K.S.  Kler  was  filed  by  him before   ROC   on   10.05.05   by   Sachin 

Taneja for which an amount of Rs. 399900/­ was to be received from Sh. 

K.S. Kler.

13.             Further an amount of Rs. 1,06,819/­ which was payable to 

complainant Mr. K.S. Kler as per books for the year ending on 31.3.04 was 

cleared   in   the   books   of   the   company   during   the   year   2004­05.     It   is 

pertinent to mention that this amount was credited on account of payment 

to   be   made   by   him   to   Asian   Motors   towards   purchase   of   car.   These 

compiling accounts were prepared after order dt. 5.3.05 of Arbitrator Sh. 

Ravi Nath. In those accounts papers, Director's salary was shown as under:

         Mr. KS Kler : Rs. 1598273.00
         Mr. Sachin Taneja : Rs. 1314741.91
         Mr. Sunil Trakru   : Rs. 1235658.72

14.      Besides it, a loan of Rs. 14 lacs from Mr. Gulati and Vijay was also 

reflected in those compiling of accounts. However, said figures were not 

reflected in the accounts book of the company, seized during the course of 


FIR No.284/06                       State v. Sunil Trakru                             19/44
 investigation.   Further   as   per   form   2   filed   in   ROC   on   10.5.05,   the 

complainant   had   been   allotted   3999   shares,   whereas   in   share   holder's 

register, he was having just 1 share. MOU dt. 6.7.04 was also reflected that 

complainant KS Kler had obtained 40% share holding on 1.10.03 but in 

physical   reality   that   was   just   an   eye   wash.   Thus,   the   manipulation   of 

accounts books could not be ruled out. 

                However,   since   this   opinion   has   been  formed  only   on   the 

basis of an apprehension/wishes of IO and not backed by any direct or 

substantive   evidence,   hence   cannot   be   either   relied   upon   or   taken   into 

consideration.   The accused directors were diverting funds elsewhere as 

evidenced from the property taken in other name from the funds of the 

company. That bold siphoning was found in the correspondence in which 

shop No. 18 at Senior Mall, MG Road, Gurgaon was allotted to Modular 

Constructions, a partnership firm and not to Modular Construction (P) Ltd. 

though   the   money   was   belonging   to   the   company.     Auditors   of   the 

company approved this accounting treatment. But this matter was never 

put up before the board. This clearly shown siphoning off money from the 

company. 

15.             It has been further revealed that profit and loss account for 

the 15 months was drawn showing that the remuneration was paid to the 

complainant.   However,   books   of   accounts   for   the   year   2003­04   and 

FIR No.284/06                      State v. Sunil Trakru                             20/44
 2004­05 were not showing any such payment. Thus the auditor was also in 

collusion   with   the   alleged   directors   and   was   not   impartial.   The   above 

balance sheet had shown that the manipulations were carried out by the 

auditor. Arriving at loss of Rs. 71,85,784/­ would have alerted auditor but 

he had chosen to ignore it. Yearly remuneration as recorded in the P&L 

account was Rs. 6 lacs and was shown as paid to the accused directors 

only. Even than auditor had certified in his personal capacity of payment of 

Rs.   15,98,273/­   as   salary   to   the   complainant.   He   should   have   however 

refrained himself from showing a payment of Rs. 41,48,673.63/­ as salary 

to directors. Once it was very much known to the auditor that Mr. KS Kler 

was   not   paid   any   remuneration   as   per   his   audit   for   the   year   ended 

31.3.2004 thus drawing of remuneration of Rs. 15.98 lacs for a period of 

six months as per this balance sheet was a total falsification of accounts. 

Thus   auditor   was   helping   the   accused   directors   in   creating   falsified 

documents to fulfill their ulterior motives and must have gained something 

in return. Again this finding is based on mere surmises and fancies without 

there being an element of evidence to support it.

16.             It   has   been   further   revealed   that   CD   A/c   No.   2219   with 

Central   Bank   of   India,   Hazrat   Nizamuddin,   Delhi   was   got   opened   on 

3.2.2005 by the accused after removal of complainant from directorship in 

the name of Modular P. Ltd. on the introduction of accountant Harender 

FIR No.284/06                      State v. Sunil Trakru                            21/44
 Kumar Mishra. This account was closed on 14.11.2005. An amount of Rs. 

1.19 crores was deposited in this account and the same was also debited 

through various transactions, most of them were through self cheques. 

                Further a/c No. 1342560001518 with HDFC Bank, Defence 

Colony, New Delhi was opened on 26.7.2006 and accused were authorized 

signatory of this account. There was a balance of Rs. 3388 in this account 

as on 8.7.2007. 

17.             It has been further revealed that accused Sachin and Sunil 

had hatched a conspiracy and had induced the complainant to pledge his 

house G­33 Kalkaji, Delhi with SBT with credit facility to the tune of Rs. 1 

crore on the false promise of 60% of the sale proceeds of R­115, GK­I, 

New Delhi and 40% share holdings in the company. But he was neither 

given 60% of the sale proceeds of said house nor 40% share holding of the 

company   and   rather   he   was   removed   unauthorizedly   from   the   post   of 

directorship. The accused had manipulated books of accounts for causing 

wrongful   gain   to   directors   of   the   company   and   wrongful   loss   to   the 

complainant. 

18.             On completion of investigation, chargesheet against accused 

Sunil   Trakru,   Sachin   Taneja   and   Rakesh   Jain   was   filed   in   the   court. 

Cognizance of the offences was taken against all of them by the learned 

Predecessor of this court vide his order dated 29.09.2008.

FIR No.284/06                      State v. Sunil Trakru                            22/44
 19.             I   have   heard   the   arguments   advanced   at   bar   at   length   by 

learned APP for the State Sh. Mayank Tripathi alongwith learned counsel 

Sh.   Harpreet   Singh   representing   the   complainant.   Sh.   P.   Banerjee 

representing the accused Sunil Trakru and Sachin Taneja and Sh. Jayant 

Sood representing accused Rakesh Jain and have also gone through the 

citations   placed   on   record   alongwith   written   submissions   by   the 

complainant as well as accused. 

20.             In his written submissions filed on behalf of complainant, it 

has been stated that it was the accused no. 1 and 2 who had approached the 

complainant in the year 2003 and had offered him directorship of their 

company with a promise of 40% share holding to be transferred in his 

favour   and   induced   by   the  said   offer,   the  complainant   had   joined   their 

company as a Director and had also mortgaged his property bearing No. 

G­33,   Kalkaji,   New   Delhi   with   State   Bank   of   Travancore,   Karol   Bagh 

Branch,   New   Delhi   for   drawing   an   OD   facility   of   Rs.   1   crore   and   in 

December, 2003 complainant was also made to invest Rs. 14 lacs by the 

accused persons with a promise to return the same but the said amount was 

never returned back to him. Not only this, but also, the complainant had 

sold his property to the company of the accused persons for a total sale 

consideration of Rs. 60 lacs as per the MOU dated 12.2.2004 executed 

between the parties.  However, lateron on 13.6.2005 the said property was 

FIR No.284/06                       State v. Sunil Trakru                             23/44
 sold by the accused persons at a price of Rs. 1.1 crore against its market 

value of Rs. 3.4 crores and had also misappropriated the entire amount and 

had not paid the 60% of the said sale proceeds to the complainant as were 

promised earlier. It was also submitted that the accused persons themselves 

had admitted before the Arbitrator on 5.3.2005 that the said property could 

have fetched them a price of Rs. 1.7 crores and there were other materials 

available   on   record   to   suggest   that   actual   value   of   the   property   in   the 

market was around 3.4 crores as has also been reflected in the chargesheet 

at page 11 that in one of the valuations got conducted by City Bank on 

6.12.2003   through   one   Sh.   D.K.   Nagpal,   the   property   was   stated   to   be 

worth   to   Rs.   2.16   crores   and   in   subsequent   valuation   report   again   got 

conducted by City Bank through one Sh. Satish Kumar on 08.12.2003, it 

was   stated   to   be   worth   around   Rs.   1.65   -   1.75   crores   with   vacant 

possession and 70 to 75 lacs lesser in its value if acquired by old tenants. 

This argument raised on behalf of complainant is self -destructive of his 

own pleas because once the property was valued at such a  higher side in 

the year 2003 itself then there was no need and occasion for him to have 

sold the property to the accused persons or their company for a meager 

amount of Rs. 60 lacs as has been claimed by him.  By doing that he had 

also committed a breach of trust in respect of his principal who was the 

actual owner of the said property and whom the present complainant was 

FIR No.284/06                        State v. Sunil Trakru                               24/44
 representing as his GPA holder. Furthermore the valuation report dated 

8.12.2003 appeared to be more closer to the reality and the claims made by 

the accused persons because admittedly the property was pre occupied by 

the old tenants and hence was liable to fetch Rs. 70 to 75 lacs lesser than its 

actual value which was assessed to be 1.65 to 1.75 crore and hence if the 

accused persons had sold it out for Rs. 1.1 crore then by no stretch of 

imagination, it could be presumed that they had undervalued the price of 

the property.

21.             Furthermore, the complainant could not place on record any 

document   or   correspondence   by   which   he   could   have   claimed   to   have 

found a buyer who was ready and willing to pay an amount of Rs. 3.5 

crores for the said property. 

22.             So far as the property bearing no. G­33 Kalkaji, New Delhi 

alleged to have been mortgaged by the complainant with State Bank of 

Travancore, Karol Bagh, New Delhi Branch for raising the over draft limit 

to Rs. 1 crore is concerned, admittedly the said property was not belonging 

to   the   complainant   herein   but   was   belonging   to   his   wife   and   his   two 

daughters. Once the complainant himself was not having any right, title or 

interest in the property, then it becomes an important and vital question to 

examine his locus standi to mortgage the said property with the bank.


FIR No.284/06                      State v. Sunil Trakru                             25/44
 23.             So far as the allegations related to creating a charge over the 

aforesaid property by the accused persons and not getting the same cleared 

is concerned, it has been mentioned that the charge sheet itself at page 14 

that on 1.3.2007 the accused persons had got the said property No. G­33, 

Kalkaji, New Delhi free from all sorts of encumbrances by making the 

entire payment to the said bank and as such now the property was available 

to be enjoyed by the complainant as per his own wishes and whims.

24.             Next   issue   raised   by   the   complainant   is   related   to   his 

induction as an Additional Director in the company and his mysterious 

removal from the Directorship by the accused persons on 30.9.2004. So far 

as   the   allegations   related   to   this   aspect   are   concerned,   I   am   of   the 

considered opinion that the same had purely fallen within the domain and 

jurisdiction of Companies Act and the most appropriate authority to raise 

the grievance  about such illegal removal from the Directorship or non­

allotment or transfer of shares were falling within the domain of Company 

Law   Board/ROC/Company   Court   and   by   no   stretch   of   imagination,   it 

could be presumed that complainant was cheated at the hands of accused 

persons in any manner whatsoever because the civil element was in pre 

dominating position in this act of accused persons and criminal element 

was lacking to such a considerable amount so as to give it a colour of a 

criminal offence.

FIR No.284/06                       State v. Sunil Trakru                             26/44
 25.             So far as the MOU executed between the parties related to 

sharing   of   profits   which   was   executed   between   them   on   12.2.2004   is 

concerned, a perusal of the said MOU clearly reveals that though the sale 

proceeds of the property bearing No. R­115 G.K. Part I, New Delhi were 

agreed   to   be   shared   in   the   ratio   of   60:20:20   between   complainant   and 

accused Sunil Trakru and Sachin Taneja, but it was also mentioned in the 

said agreement that the said agreement extracted the entire understanding 

between the share holders in respect of the said property and a proper and 

further agreement was also required to be prepared and signed by parties to 

give effect to the said MOU in accordance with the intent and purpose of 

understanding with regard to the share holdings in the said property and 

admittedly no such further agreement was ever executed by or between the 

parties   nor   even   the   complainant   had   ever   laid   any   emphasis   on   the 

execution of any such further agreement.

26.             So   far   as   the   question   of   non­allotment   of   shares   or   the 

alleged illegal removal of complainant from the directorship is concerned, 

as noted above, same is purely a question to be adjudicated upon by the 

Forums especially constituted for the said purpose and by no stretch of 

imagination, it could be presumed to have contained an element of deceit 

or fraudulent or dishonest intention necessary to constitute an offence of 

cheating because if the facts as narrated in the complaint are presumed to 

FIR No.284/06                      State v. Sunil Trakru                              27/44
 contain all the  necessary ingredients of the offence in the form and manner 

as suggested by the complainant in the present case then all criminal courts 

of the country shall get flooded by such kind of litigations when every 

investor would start approaching them leveling allegations of cheating at 

the hands of the company for non allotment of shares to him and it would 

make the other Forums constituted to exclusively deal with such matters 

purely redundant.

27.             Alongwith written submissions complainant has also placed 

reliance on the following citations:

                1)Kamala Devi Aggarwal v. State of West Bengal, (2002) 1  
                SCC 555
                2) Mahesh Chaudhary v. State of Rajasthan, (2009) 4 SCC  
                439
                3) Medchl Chemicals and Pharma Pvt. Ltd. v. Biological E.  
                Ltd. (2000) 3 SCC 269
                4) Sunil Kumar Paul v. State of West Bengal, (1964) 7 SCR  
                70
                5)  Crl. M.C. No. 4144 of 2009, Sanjay Aggarwal v. G.S.  
                Tayal (decided by Hon'ble Mr. Justice M.L. Mehta, Judge,  
                Delhi High Court).
                6) Ashish Verma v. State, 186 (2012) DLT 238
                7) Rajesh Bajaj v. State of NCT of Delhi, (1999) 3 SCC 259



FIR No.284/06                  State v. Sunil Trakru                   28/44
                 8)Haridaya Ranjan Prasad Verma v. State of Bihar, (2000)  
                4 SCC 168

                So far as the question related to the applicability of ratio of  

Judgment   Kamala   Devi   Aggarwal   v.   State   (supra)   in   this   case   is  

concerned, I have no hesitation in holding that the same is not applicable  

to the facts of the present case because in the cited case, the complainant  

had challenged the authenticity  and genuineness of the same document  

before Civil Court as well as before Criminal Court. However, the facts of  

the present case are distinguishable from the said case as much as the  

complainant had already invoked the arbitration clause of the impugned  

agreement   in   respect   of   which   he   had   claimed   himself   to   have   been  

cheated at the hands of accused persons. 

                So   far   as   the   judgment  of  Mahesh   Chaudhary   v.   State   of  

Rajasthan (supra) is concerned, this judgment  is also not applicable to the 

facts of the present case as same is dealing with inherent powers of the 

Hon'ble   High   Courts   exercised   by   them   under   Section   482   Cr.P.C.   in 

respect of quashing of criminal proceedings whereas in the present matter 

one is concerned with the issue of framing of charge after filing of charge 

sheet in the present case. 




FIR No.284/06                     State v. Sunil Trakru                            29/44
                  So far as the judgment of  Medchl Chemicals and Pharma  

Pvt. Ltd. v. Biological E. Ltd. (Supra) is concerned,  this judgment  only 

provides for weighing of the facts so as to ascertain as to whether in a 

factual situation the civil profile of complaint outrage a criminal and if so 

then no action under criminal law is warranted.

                 So far as the judgment   Sunil Kumar Paul v. State of West  

Bengal (supra) is concerned, this judgment deals with the powers of the  

courts to frame alternate charges when there exists a doubt regarding the  

nature of the offence alleged to have been committed. However, I have no  

hesitation   in   holding   that   in   the   given   facts   and   circumstances   of   the  

present case there is no doubt in the mind of court regarding the nature of  

offence.

                 So   far   as   the   judgment  Sanjay   Aggarwal  v.   G.S.   Tayal  is  

concerned, the said judgment deals with the trial of an accused for offences 

under section 138 N.I. Act alongwith offence under Section 420/406 IPC 

simultaneously, however, same is not the case in hands before this court.

                 So  far  as the  judgment   Ashish   Verma   v.  State   (supra)  is  

concerned,   this   judgment   also   deals   with   the   dishonest  intention   in   the 

given set of the facts and hence the ratio is not applicable to the given facts 

and circumstances of the present case. 

FIR No.284/06                       State v. Sunil Trakru                              30/44
                 So far as judgments  Rajesh Bajaj v. State of NCT (supra)  

and  Haridaya   Ranjan   Prasad   Verma   v.   State   of   Bihar   (supra)   are  

concerned, both these judgments deals the powers of Hon'ble High Courts 

under Section 482 Cr.P.C. to quash a criminal proceeding.

28.             During   the   course   of   submissions   Sh.   Harpreet   Singh, 

learned counsel for complainant had also placed on record one citation in 

case   titled   as  Shoukat   Rai   Malhotra   and   another   v.   Dellatora 

Enterprises Ltd. and another  in Criminal MC 403/2011 and Criminal 

MA   1592/2011   decided   by   Hon'ble   Ms.   Justice   Mukta   Gupta   on 

17.4.2012, however, it is submitted that even in the said case, the Hon'ble 

High Court has left the question open to be decided by the Trial Court 

regarding attraction of offences under Section 420 as well as Section 406 

IPC in the given set of facts and circumstances.

29.             So far as offence under Section 406 IPC is concerned, I have 

no hesitation in holding that the ingredients for an offence under Section 

406 IPC are entirely opposite to the ingredients of an offence of cheating 

as defined under section 415 IPC. To constitute of an offence of cheating 

dishonest   intention   and   deceitful   and   fraudulent   inducement   are   the 

necessary ingredients for the purpose of securing delivery or retention of 

property   by   the   accused   persons   at   the   hands   of   a   victim.   Whereas   to 


FIR No.284/06                       State v. Sunil Trakru                             31/44
 constitute an offence under Section 406 IPC related to criminal breach of 

trust the parties must be standing in a fiduciary relationship or capacity qua 

each other so as to create a mutual trust among themselves. However, I 

have no hesitation in holding that the parties in the present case do not 

stand in such a fiduciary capacity or relationship qua each other so as to 

constitute   a   mutual   trust   amongst   them   and   rather  it   is   alleged   by   the 

complainant   that   it   was   the   failure   of   accused   person   to   fulfill   their 

contractual obligations that had given rise to filing of the present complaint 

and   registration   of   the   case   against   them.   Hence,   by   no   stretch   of 

imagination,   it   could   be   presumed   that     any   of   the   ingredients   for   an 

offence under Section 406 IPC were attracted or involved in the given set 

of facts and circumstances. Hence, no such offence as alleged is made out.

30.              Accused   no.1   &   2   have   also   placed   reliance   upon   the 

following judgments as under:

      1) M/s GHCL Employees Stock Option vs. M/s India Infoline 
         Ltd. (SC) in Criminal Appeal No. 489 to 494/2013 decided 
         on 22.03.2013.

      2) M/s Thermax Ltd. & Ors. vs. K.M. Johny & Ors. (SC) in 
         Criminal Appeal No. 1868 of 2011 decided on 27.09.2011.

      3) Maksud Saiyed Vs. State of Gujrat (SC) in Criminal Appeal 
         No.1248/2007 decided on 18.09.2007



FIR No.284/06                       State v. Sunil Trakru                              32/44
       4) Sh. Subhkaran Luharuka vs. State (Govt. of NCT of Delhi) 
         (DHC)   in   Criminal   M.C.   No.   6122­23/2005   decided   on 
         09.07.2010

      5) Rajiv Thapar & Ors. vs. Madan Lal Kapoor (SC) in Criminal 
         Appeal No. 174/2013.

      6) Nirmal Bhanwarlal Jain vs. GHCL Employees Stock Option 
         Trust (DHC), in Criminal M.C. No. 819/2009 and Criminal 
         M.A. No. 3012/2009 decided on 14.12.2009.

      7) Madhavrao   Jiwaji   Rao   Scindia   &   Anr.   vs.   Sambhajirao 
         Chandrojirao Angre & Ors. (SC) decided on 09.02.1988

      8) S.K. Alagh vs. State of U.P. (SC) in Criminal Appeal no. 
         317/2008 decided on 15.02.2008.



31.              However, most of them relate to the powers of the court to be 

exercised by it under Section 156 (3) Cr.P.C. as well as under Section 200 

Cr.P.C.   and   also   talk   about   the   application   of   the   concept   of   vicarious 

liability     in   the   criminal   jurisprudence,   hence   same   are   not   directly 

connected with the present case except for the judgment Madhavrao Jiwaji 

Rao Scindia & Anr. vs. Sambhajirao Chandrojirao Angre & Ors. wherein it 

was held that where the civil element pre­dominate the criminal element 

then in such a situation no criminal trial or prosecution is warranted in the 

given   case   because   in   every   case   of   cheating   or   breach   of   trust   some 

amount of civil as well as criminal elements are always found present.

FIR No.284/06                       State v. Sunil Trakru                              33/44
 32.               So   far   as   accused   no.3   is   concerned,   he   has   also 

placed reliance on the following citation:

      1. Rukmani Narvekar Vs. Vijaya Satardekar & Ors. 2008 (14) 
         SSC 1,

      2. Kanshi Ram Vs. State 2001 (1) JCC (Delhi) 320,
      3. Dilawar   Babu   Kurane   Vs.   State   of   Maharashtra   (2002)   2 
         SCC 135,

      4. Sunil Bansal Vs. The State of Delhi 2007 (2) JCC 1415,
      5. Krishan Kumar alias Munna Lal Vs. State of Bihar 2008 Crl. 
         L. J. 2903,

      6. Sumativijay Jain Vs. The State of M.P. & Ors, 1992 Crl. L.J. 
         97,

      7. Rumidhar Vs. State of West Bengal (2009) 2 SCC 364,

33.               In Rukmini Narvekar vs. Vijaya Satardekar & Ors. it 

was held that  "there is no scope for the accused to produce any  

evidence in support of the submissions made on his behalf at the  

stage of framing of charge and only such materials as are indicated  

in   Section   227   Cr.P.C   can   be   taken   into   consideration   by   the  

Magistrate at that stage - In a proceeding taken therefrom under  

Section 482 Cr.P.C the court is free to consider material that may  

be   produced   on   behalf   of   the   accused   to   arrive   at   a   decision  


FIR No.284/06                        State v. Sunil Trakru                              34/44
 whether the charge as framed could be maintained" and in the light 

of aforesaid citation, my attention has been drawn by Sh. Jayant 

Sood, learned counsel for the accused on second para of page 16 of 

the charge sheet wherein the allegations against the accused Rakesh 

Jain, it has been mentioned that it was he who had prepared the 

compilation   of   the   account   for   15   months   after   the   order   dated 

05.02.2005   passed   by   Arbitrator   Sh.   Ravinath   and   it   has   been 

claimed further that the said compilation was filed before Arbitrator 

and was not used either by this accused or by accused no. 1 & 2 

before any other forum such as Income Tax Authorities or Registrar 

of Companies etc.

34.             Further my attention has also been drawn to a letter 

dated 16.03.2005 wherein the present accused had mentioned about 

his compilation of accounts for the period 01.10.2003 till 31.12.2004 

which   was   further   subject   to   the   notes   attached   with   his   report 

wherein he had categorically stated that he was not provided with 

any certified balance sheet or certified invoices and he had prepared 

his compilation on the basis of vouchers alone which were provided 

to him by accused no. 1 & 2 and even there were no  proper bills for 

some   expenses   to   the   tune   of   Rs.18,500/­   and   were   taken   on 

estimated basis and lastly he had mentioned that all withdrawals 

FIR No.284/06                       State v. Sunil Trakru                              35/44
 made by the Directors including the payments for installments of 

the car loan  were being debited to the Director's salary account and 

were   charged   to   profit   and   loss   account   and   hence,   it   has   been 

submitted that no criminality can be attributed to the acts of the 

present accused who was only acting in his professional capacity by 

discharging   his   professional   duties   towards   the   clients   who   had 

engaged him after paying his professional fees.

35.              I   find   force   in   the   submission   of   learned   counsel 

because   the   activities   of   a   professional   Chartered   Accountant 

cannot be put to question or any challenge merely on the basis of 

the   opinion   of   some   other   Chartered   Accountant   as   every 

professional   has   his   own   way   and   unique   style   and   manner   of 

working and one professional cannot sit in appeal or revision upon 

the work done by the   other   professional. In the absence of any 

specific wrongful gain having been derived by the accused no.3 for 

his alleged acts and in the absence of any corroborative evidence to 

establish the allegations against him,  I do not find any material for 

framing of charge for any of the offences as alleged to have been 

committed by him as well.

36.              So far as the allegations of the complainant regarding 

passing of resolution dated 20.04.2005 signed by accused no.1 & 2 

FIR No.284/06                       State v. Sunil Trakru                               36/44
 in respect of the disposal of property bearing no. R­115, Greater 

Kailash­I, New Delhi are concerned, I have no hesitation in holding 

that as per the prevailing practices under the Company Law any 

resolution   can   be   passed   by   the   Directors   of   a   Company   by   a 

majority of Directors after completion of the quorum. Hence, once 

two out of the three Directors had signed the resolution same would 

have   amounted   to   have   been   passed   by   2/3rd    majority   and   the 

absence of the signatures of the complainant thereon shall not make 

that resolution illegal and void ab initio.

37.             So far as the allegations of the complainant related to 

constitution  of  other  firms  by  the  complainants  and  diversion  of 

funds  in  the  accounts  of  those firms  are concerned,  the  accused 

persons had not given any undertaking to that effect that they shall 

continue with their business in the name of one firm alone and in 

the absence of any other legal impediment or bar operating against 

them, they were free to do business by having any numbers of firms 

which they wanted to have and since complainant was not a part of 

those  firms hence,he  had  no  right whatsoever  to  interfere  in  the 

affairs of the those firms and at best he could have sought rendition 

of the accounts from the accused no. 1 & 2 in respect of the firm in 



FIR No.284/06                      State v. Sunil Trakru                             37/44
 which he was claiming himself to be a Director which admittedly he 

was not nor he had  done the same till date.

38.              It is also surprising and disturbing for me to note that 

on the one hand complainant had   alleged that he was cheated by 

the   acts   and   misdeeds   of   the   accused   persons   in   respect   of   the 

agreement entered by them with the complainant and on the other 

hand he had placed reliance on the same agreement to invoke its 

arbitration clause and to get the an arbitration award passed in his 

favour from the Arbitrator. In this regard I am also supported by the 

judgment of our own Hon'ble High Court of Delhi in case titled as 

Escorts Yamma Motors Ltd. vs. State (1998)  DLT page 662 (DB) 

wherein  in  the  similar set of facts and  circumstances, where the 

complainant   had   already   resorted   to   civil   remedy   on   the   same 

allegations on which he was alleging the commission of offences 

under   section   420/406/468   IPC   the   criminal   proceeding   was 

quashed   by   the   Hon'ble   High   Court   with   the   findings   that   the 

complainant could not have blown hot and cold simultaneously by 

relying  on  the  agreement before  the  Civil Authorities to  suit his 

convenience and by challenging the same document in the criminal 

proceedings   with   the   allegations   of   cheating   and   breach   of   trust 



FIR No.284/06                       State v. Sunil Trakru                               38/44
 alongwith forgery and had rather called it an abuse of process of 

law.

39.             Reliance has been placed upon judgment of Hon'ble 

Supreme Court in case titled as Union of India v. Prafulla Kumar, 

AIR 1979 SC 366 wherein it was held that:

        "The Judge while considering the question of framing the  
        charges under section 227 of the Code has the undoubted  
        power   to   sift   and   weigh   the   evidence   for   the   limited  
        purpose of finding out whether or not a prima facie case  
        against the accused has been made out".

        "Where the materials placed before the Court disclose  
        grave suspicion against the accused which has not been  
        properly   explained   the   Court   will   be   fully   justified   in  
        framing a charge and proceeding with the trial".

        "The test to determine a prima facie case would naturally  
        depend upon the facts of each case and it is difficult to  
        lay down a rule of universal application. By and large  
        however if two views are equally possible and the Judge  
        is satisfied that the evidence produced before him while  
        giving   rise   to   some   suspicion   but   not   grave   suspicion  
        against the accused, he will be fully within his right to  
        discharge the accused".

        "In   exercising   his   jurisdiction   under   section   227   the  
        Judge   which   under   the   present   Code   is   a   senior   and  
        experienced court cannot act merely as a Post Office or a  

FIR No.284/06                       State v. Sunil Trakru                           39/44
         mouthpiece of the prosecution, but has  to  consider  the  
        broad   probabilities   of   the   case,   the   total   effect   of   the  
        evidence and the documents produced before the Court,  
        any   basic   infirmities  appearing  in  the  case  and   so  on.  
        This however does not mean that the Judge should make  
        a roving enquiry into the pros and cons of the matter and  
        weigh the evidence as if he was conducting a trial".

40.             Similarly, reliance has also been placed by accused no.1 on 

B. Suresh Yadav vs. Sharifa Bee & Anr. 2008 AIR (SC) 210, 2007 (11) 

SCR 238 wherein it has been held that:

         "For the purpose of establishing the offence of cheating,  
         the   complainant  is   required   to   show   that   the   accused  
         had   fraudulent   or   dishonest   intention   at   the   time   of  
         making promise or representation. In a case of  this  
         nature, it is permissible in law to consider the  stand  
         taken by a party in a pending civil litigation. We do not,  
         however, mean to lay down a law that the liability of a  
         person cannot be both civil and criminal  at   the   same  
         time. But when a stand has been taken in a complaint  
         petition   which   is   contrary   to   or   inconsistent   with   the  
         stand   taken   by   him   in   a   civil   suit,   it   assumes  
         significance".

41.             Hon'ble Supreme Court had also further relied upon the ratio 

laid down earlier by it in G. Sagar Suri & Anr. v. State of U.P. & Ors, 

(2000) 2 SCC 636 which is reproduced as under:




FIR No.284/06                        State v. Sunil Trakru                             40/44
        "It is to be seen if a matter, which is essentially of a civil  
       nature,   has   been   given   a   cloak   of   criminal   offence.  
       Criminal   proceedings   are   not   a   short   cut   of   other  
       remedies   available   in   law.   Before   issuing   process   a  
       criminal court has to exercise a great deal of caution".

42.             Further,   Hon'ble   Supreme   Court   had   also   relied   upon   the 

ratio of its own earlier decision in Anil Mahajan v. Bhor Industries Ltd. 

& Anr. (2005) 10 SCC 228 which is reproduced as under:

       "The substance of the complaint is to be seen. Mere use  
       of   the   expression   cheating   in   the   complaint   is   of   no  
       consequence. Except mention of the words deceive and  
       cheat  in   the   complaint   filed   before   the   Magistrate   and  
       cheating in the complaint filed before the police, there is  
       no   averment   about   the   deceit,   cheating   or   fraudulent  
       intention of the accused at the time of entering into MOU  
       wherefrom   it can   be   inferred   that  the  accused  had  the  
       intention to deceive the complainant to pay".

43.             Further,   Hon'ble   Supreme   Court   had   also   relied   upon   the 

ratio  in Hira Lal Hari Lal Bhagwati v. CBI, New Delhi (2003) 5 SCC 

257 which is as under:

        "It  is  a  settled   law,  by   a  catena   of decisions,  that for  
        establishing the offence of cheating, the complainant is  
        required   to   show   that   the   accused   had   fraudulent   or  
        dishonest   intention   at   the   time   of   making   promise   or  
        representation".



FIR No.284/06                      State v. Sunil Trakru                          41/44
 44.             In   case   of  Hridaya   Ranjan   Prasad   Verma   vs.   State   of 

Bihar  &  Another  reported  in (2000) 4  SCC  168,  it was  observed  as 

under:

         "On   a  reading  of the  section   it is  manifest  that  in   the 
         definition there are set forth two separate classes of acts 
         which the person deceived may be induced to do. In the 
         first place he may be induced fraudulently or dishonestly 
         to deliver any property to any person. The second class 
         of acts set forth in the section is the doing or omitting to 
         do anything which the person deceived would not do or 
         omit to do if he were not so deceived". (Para 14)

         "In determining the question it has to be kept in mind 
         that the distinction between mere breach of contract and 
         the offence of cheating is a fine one. It depends upon the 
         intention of the accused at the time of inducement which 
         may   be   judged   by   his  subsequent  conduct  but  for  this 
         subsequent conduct is not the sole test. Mere breach of 
         contract   cannot   give   rise   to   criminal   prosecution   for 
         cheating   unless   fraudulent   or   dishonest   intention   is 
         shown right at the beginning of the transaction, that is the 
         time when the offence is said to have been committed. 
         Therefore,   it   is   the   intention   which   is   the   gist   of   the 
         offence.   To   hold   a   person   guilty   of   cheating   it   is 
         necessary   to   show   that   he   had   fraudulent   or   dishonest 
         intention  at the time of making  the  promise. From his 
         mere   failure   to   keep   up   promise   subsequently   such   a 
         culpable intention right at the beginning, that is, when he 
         made the promise cannot be presumed. (Para 15)


FIR No.284/06                        State v. Sunil Trakru                              42/44
 45.             Similarly   in  Murari   Lal   Gupta   vs.   Gopi   Singh 

reported in (2005) 13 SCC 699, it was held as under:


        "The   complaint  does   not  make   any   averment   so   as   to 
        infer any fraudulent or dishonest inducement having been 
        made by the petitioner pursuant to which the respondent 

parted with the money. It is not the case of the respondent that the petitioner does not have the property or that the petitioner was not competent to enter into an agreement to sell or could not have transferred title in the property to the respondent. Merely, because an agreement to sell was entered into which agreement the petitioner failed to honour, it cannot be said that the petitioner has cheated the respondent. No case for prosecution under Section 420 or Section 406 IPC is made out even prima facie. The complaint filed by the respondent and that too at Madhepura against the petitioner, who is a resident of Delhi, seems to be an attempt to pressurize the petitioner for coming to terms with the respondent". (Para 6)

46. In Indian Oil Corporation vs. M/s NEPC India Ltd. AIR 2006 SC 2780 it was held that:

"It is necessary to take notice of a growing tendency in business circles to convert purely civil disputes into criminal cases. This is obviously on account of a prevalent impression that civil law remedies are time consuming and do not adequately protect the FIR No.284/06 State v. Sunil Trakru 43/44 interests of lenders/creditors. Such a tendency is seen in several family disputes also, leading to irretrievable break down of marriages/families. There is also an impression that if a person could somehow be entangled in a criminal prosecution, there is a likelihood of imminent settlement. Any effort to settle civil disputes and claims, which do not involve any criminal offence, by applying pressure though criminal prosecution should be deprecated and discouraged". (Para 10)

47. In view of my aforesaid discussion, I have no hesitation in holding that the disputes between the parties are purely of civil in nature which do not attract any criminal penal provisions. Accordingly, all accused persons stand discharged in this case from the allegations of commission of respective offences by them. Bail bonds and surety bonds of all the accused persons have been cancelled and discharged. However, they are directed to furnish their bail bonds in terms of Section 437A Cr.P.C. in the sum of Rs. 20,000/­ each within ten days from the date of this order.


ANNOUNCED IN THE OPEN COURT
TODAY ON 30.11.2013

                                          (LOKESH KUMAR SHARMA)
                                          CMM/SE/Saket Court/New Delhi

FIR No.284/06                       State v. Sunil Trakru                               44/44