Delhi District Court
Ashutosh Verma vs Cbi Decided On 04.12.2014. Therefore, ... on 31 July, 2015
IN THE COURT OF SHRI PARVEEN SINGH
ASJ/SPECIAL JUDGE, CBI02, NEW DELHI DISTRICT,
PATIALA HOUSE COURTS, NEW DELHI
CC No. 21/12
RC No. DAI/2009/A0062/ACB/CBI/ND
CBI
VERSUS
(1) Atul Ranjan @ A.R Srivastava
S/o Sh. B.P Srivastava,
(2) Jyoti Srivastava,
W/o Sh. Atul Ranjan Srivastava,
Both R/o 60, DDA Flats, RPS Colony,
Opp. Khanpur Bus Depot,
New Delhi. .....Accused.
Date of Filing: 18.12.2012.
Date of Arguments: 22.07.2015
Date of Order: 31.07.2015.
ORDER ON CHARGE
The accused have been sent up for trial on the allegations of having
assets disproportionate to their known source of income.
CC No. 21/12 1 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015
Case of Prosecution:
2. Accused No. 1 Atul Ranjan is a public servant who joined as Jr.
Engineer in CPWD on 12.03.1981. With the passage of time, w.e.f 15.01.2008, he
was promoted as Astt. Engineer (E). During his service, accused Atul Ranjan
Srivastava was issued CGHS card no. 196435 on 24.11.1981. Thereafter, another
CGHS card no. 140122 was issued to him on 29.01.1993. As per the CGHS card,
apart from accused Atul Ranjan, the following members of his family are the CGHS
beneficiaries:
Name DOB
1.Smt. Jyoti Srivastava (Wife) 14.08.1961
2. Ms. Akansha (Daughter) 20.02.1987
3. Ankit Srivastava (Son) 03.05.1990
4. Sh. B.P Srivastava (Father) 01.03.1914
5. Smt. Shanti Srivastava (Mother) 01.07.1927
3. Accused no. 2 Smt. Jyoti Srivastava is wife of the accused no. 1. She was married to accused no. 1 on 14.04.1986. From this wedlock, two children were born, one son and one daughter. Both the children studied at DPS, R. K Puram, New Delhi. Akansha Srivastava, daughter of accused had done her BTech in Computer Science & Engineering from Lingyas, Faridabad and son Ankit Srivastava joined Waterloo University , Canada. Father of accused no. 1 had retired in the year 1972 as a Section Officer from Ministry of Works and Housing. He expired on 25.03.2004.
Mother of accused namely Smt. Shanti Devi, was a house wife and expired on 10.02.2011. It was further found that the mother and father of accused Atul Ranjan CC No. 21/12 2 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 resided with him till their death.
4. The prosecution for the purposes of investigating this matter decided to consider a check period and the check period was taken from 12.03.1981 i.e. the date on which accused Atul Ranjan joined service as JE (E) to 31.12.2009. During the investigation, details of total income, expenditure and assets of accused Atul Ranjan Srivastava and his family members were gathered.
Assets:
5. As per the chargesheet, the assets of the accused at the end of check period were found as under: Sl. No. Description Year Amount (Rs) 1 Cost of inventory (furniture and fixtures 12.03.81 to 123150.00 House hold goods etc found in possession) 31.12.09 as observed during search on 31.12.2009 2 Cash found during search on 31.12.2009 11247.00 3 US $ 106 found during search on 31.12.09 @ 4828.30 Rs.45.55 4 Balance in PPF A/c No. 48 in the name of 12.09.05 to 316000.00 Atul Ranjan as on 31.12.09, Syndicate Bank, 31.12.09 Ambedkar Nagar, New Delhi.
5 Balance in PPF A/c No. 49 in the name of 12.09.05 to 316000.00 Jyoti Srivastava as on 31.12.09, Syndicate 31.12.09 Bank, Ambedkar Nagar, New Delhi.
6 Balance in PPF A/c No. 62 in the name of 03.09.07 to 169000.00 Akansha Srivastava as on 31.12.09, 31.12.09 Syndicate Bank, Ambedkar Nagar, New CC No. 21/12 3 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 Delhi.
7 Balance in PPF A/c No. 64 in the name of 12.05.08 to 99000.00 Ankit Srivastava as on 31.12.09, Syndicate 31.12.09 Bank, Ambedkar Nagar, New Delhi.
8 Balance as on 31.12.09 in SB A/c No 90548.10 52050228645 (Old A/c no. 01190021379) in the name of Smt. Jyoti Srivastava w/o Sh. Atul Ranjan Srivastava, SB Account in State Bank of Hyderabad, Kailash Colony Branch, New Delhi 9 Balance as on 31.12.09 in SB A/c No 226990.00 62061271865 in the name of Ankit Srivastava s/o Sh. Atul Ranjan Srivastava, SB Account in State Bank of Hyderabad, Kailash Colony Branch, New Delhi 10 Balance as on 31.12.09 in SB A/c No 124767.00 62023686626 in the name of Akansha Srivastava d/o Sh. Atul Ranjan Srivastava, SB Account in State Bank of Hyderabad, Kailash Colony Branch, New Delhi 11 Balance as on 31.12.09 in SB A/c No 131351.09 0346101058422 in the name of Akansha Srivastava SB Account in Canara Bank, SD Area Branch, New Delhi 12 Balance as on 31.12.09 in SB A/c No 226589.32 0346101014744 in the name of Atul Ranjan Srivastava & Jyoti Srivastava SB Account in Canara Bank, SD Area Branch, New Delhi 13 Balance as on 31.12.09 in SB/HUF A/c No 10084.99 604510110000894 in the name of Sh. Atul Ranjan, SB Account in Bank of India, YWCA, Saket Branch, New Delhi.
CC No. 21/12 4 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 14 Balance as on 31.12.09 in SB A/c No 10382 46707.00 in the name of Atul Ranjan Srivastava, SB Account in Bank of India, YWCA, Saket Branch, New Delhi.
15 Balance as on 31.12.09 in SB A/c No 25284.80 1514000100169602 in the name of Sh. Atul Ranjan Srivastava & Jyoti Srivastava, SB Account in Punjab National Bank, Khanpur Branch, New Delhi 16 Balance as on 31.12.09 in SB A/c No 5103.25 90822010006119 (Old A/c no. 2972) in the name of Sh. Atul Ranjan Srivastava, SB Account in Syndicate Bank, Ambedkar Nagar, DTC Depot, Khanpur, New Delhi 17 Balance as on 31.12.09 in SB A/c No 287111.00 2010006924 (Old A/c no. 3276) in the name of Km. Akansha, SB Account in Syndicate Bank, Ambedkar Nagar, DTC Depot, Khanpur, New Delhi 18 Balance as on 31.12.09 in SB A/c No 61638.04 90822010007665 (Old A/c no. 3563) in the name of Smt. Jyoti Srivastava, SB Account in Syndicate Bank, Ambedkar Nagar, DTC Depot, Khanpur, New Delhi.
19 Balance as on 31.12.09 in SB A/c No 248355.31 90822010029090 (Old A/c no. 8257) in the name of Mst. Ankit Srivastava, SB Account in Syndicate Bank, Ambedkar Nagar, DTC Depot, Khanpur, New Delhi.
20 Saving account no. 630001503826 in the 13438.03 name of Sh. Atul Ranjan SB A/c in ICICI Bank, B78, Defence Colony, Delhi24.
21 Current A/c No. CA4407 (04881010004550) 21941.89
CC No. 21/12 5 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 in the name of M/s Jyoti Associates in Oriental Bank of Commerce, Laxmi Nagar, Delhi92.
22 TDR No. 62069709299 in the name of Ankit Frozen on 50000.00 Srivastava & Jyoti Srivastava, opening date 05.01.10 29.08.08 in State Bank of Hyderabad, Kailash Colony Branch, New Delhi.
23 TDR No. 62070804702 in the name of AR Frozen on 30000.00 Srivastava & Jyoti Srivastava, date of 05.01.10 opening 02.09.08 in State Bank of Hyderabad, Kailash Colony Branch, New Delhi.
24 TDR No. 62023701805 in the name of Jyoti Paid on 50000.00 Srivastava, date of opening 19.01.07 in State 12.02.10 Bank of Hyderabad, Kailash Colony Branch, New Delhi.
25 HLKD no. 030001053 & HLKD no. Blocked on 37000.00 050001421 in the name of Akansha 16.04.10 Srivastava, date of on 16.04.07, Canara Bank, SD Area Branch, New Delhi.
26 FDR no. 90824050016573 in the name of Blocked 20000.00 Ankit Srivastava, which was invested on 16.05.08 in Syndicate Bank, Khanpur Branch, New Delhi.
27 FDR no. 90824050016560 in the name of Blocked 20000.00 Akansha Srivastava, which was invested on 16.05.08 in Syndicate Bank, Khanpur Branch, New Delhi.
28 DBD A/c No. 602145100004187 in the name Frozen 20000.00 of Ankit Srivastava, closure proceeds Frozen, Bank of India, East of Kailash Branch, New Delhi.
CC No. 21/12 6 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 29 KD No. 070000029 in the name of Akansha Blocked 33000.00 Srivastava, invested on 16.04.07, Canara Bank, SD Area Branch, New Delhi.
30 Investment in monthly scheme A/c No. 14.09.05 300000.00 127182 in the name of Sh. Atul Ranjan Srivastava, Jyoti Srivastava & Ankit Srivastava at Pushp Bhawan, Post Office, New Delhi vide cheque no. 949768 dated 10.09.05 31 Amount invested in NSC No. 73EE435040 23.01.06 20000.00 & 73EE435041 of Rs.10,000/ each as per Cheque No. 6620001 dated 23.01.06 in the name of Smt. Jyoti Srivastava.
32 Investment in ICICI Prudential Life 150000.00 Insurance Policy No. 0644656518 (on 13.10.2007, the account holder invested Rs. 50,000/ in ICICI Prudential ULIP vide Pay Order. On 14.11.2008, the account holder invested another Rs.50,000/ in ICICI Prudential ULIP vide cheque no. 530632. On 21.10.09, the account holder invested Rs. 50,000/ in ICICI Prudential ULIP vide Pay Order.
33 Investment in MIS Account No. 113208 of 300000.00 Ms. Akansha Srivastava vide cheque no. 491633 dt. 17.09.09 at Post Office, Pushpa Bhawan.
34 Amount invested in NSC no. 73EE435038 & 20000.00 73EE435039 of Rs.10,000/ each as per Cheque no. 661476 dated 23.01.06 in the name of Sh. Atul Ranjan at Post Office, Pushpa Bhawan.
35 Amount invested in KVP no. 65CD341503 20000.00
CC No. 21/12 7 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 & 65CD341504 of Rs.10,000/ each as per Cheque no. 661477 dated 25.01.06 in the name of Smt. Jyoti Srivastava & Sh. AR Srivastava at Post Office, Khanpur.
36 Amount invested in KVP no. 65CD341505 20000.00 & 65CD341506 of Rs.10,000/ each as per Cheque no. 661478 dated 25.01.06 in the name of Sh. Ankit Srivastava & Sh. AR Srivastava at Post Office, Khanpur.
37 Amount invested in KVP no. 84CD293166 20000.00 & 84CD293167 of Rs.10,000/ each as per Cheque no. 560125 dated 11.02.08 in the name of Smt. Jyoti Srivastava at Post Office, Pushpa Bhawan.
38 Amount invested in KVP no. 84CD293168 20000.00 & 84CD293169 of Rs.10,000/ each as per Cheque no. 560126 dated 11.02.08 in the name of Smt. Jyoti Srivastava at Post Office, Pushpa Bhawan.
39 Amount invested in MIS A/c No. 42485 in 300000.00 the name of Jyoti Srivastava and AR Srivastava at Patparganj Post Office vide Cheque no. 949763 dated 24.02.05.
40 Closing balance as on 31.12.09 in S/B A/C 140982.00 no. 30333983839 in the name of Sh. Atul Ranjan at State Bank of India, Hari Market Branch, Jammu.
41 Investment in PFC Infrastructure bond vide 20000.00 cheque no. 530627 dt. 24.02.05 by Sh. Atul Ranjan.
Total 4150117.12
CC No. 21/12 8 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 Income:
6. During investigation, the details of income of accused Atul Ranjan from his salary, fixed deposits in his as well as his family members names in various banks including HUF account were also gathered. It was found that Jyoti Srivastava, accused no. 2 had claimed income from tuitions, tour travel business and filed income tax returns from the assessment years 200102 to 200809. Mother of accused Smt. Shanti Srivastava who expired on 10.02.2011 had also filed income tax returns on account of income from tuitions and rental income.
7. The total income of accused no. 1 his family members has been provided in tabulated form, which is as under: Sl No. Description Period/ Year Amount (Rs) 1 Net salary/ income of accused Atul 12.03.1981 to 2451203.20 Ranjan Srivastava during the period 31.12.2009 12.03.1981 to 31.12.2009 2 Income of Smt. Jyoti Srivastava as per 12.03.1981 to 913922.00 ITR filed for the year AY 200102 to 31.12.2009 200809 3 Income as per the income tax returns 12.03.1981 to 265189.00 for the year 200708 and 200809 of 31.12.2009 accused Atul Ranjan in the capacity of HUF 4 Income of Smt. Shanti Srivastava 12.03.1981 to 914128.00 mother of accused AR Srivastava as 31.12.2009 per the income tax returns 5 Education loan for 4 year course of 21.08.08 and 872418.00 computer engineering in University of 21.04.09 Waterloo, Canada taken from State CC No. 21/12 9 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 Bank of Hyderbad, Kailash Colony Branch, New Delhi.
6 Interest accrued in SB A/c No. 31.12.97 to 31.07.09 28997.00 52050228645 (Old A/c No 01190021379) in the name of Smt. Jyoti Srivastava w/o Sh. Atul Ranjan SB A/c in State Bank of Hyderabad, Kailash Colony Branch, New Delhi.
7 Interest accrued in SB A/c no. 31.12.08 to 31.07.09 665.00 62061271865 in the name of Ankit Srivastava S/o Sh. Atul Ranjan Srivastava, SB A/c in State Bank of Hyderabad, Kailash Colony Branch, New Delhi.
8 Interest accrued in SB A/c no. 30.06.07 to 31.07.09 225.00 62023686626 in the name of Akansha Srivastava d/o Sh. Atul Ranjan Srivastava, SB A/c in State Bank of Hyderabad, Kailash Colony Branch, New Delhi.
9 Interest accrued in SB A/c no. 05.01.02 to 19.09.09 42204.35 5250221763 in the name of Atul Ranjan Srivastava, BP Srivastava and Shanti Srivastava SB A/c in State Bank of Hyderabad, Kailash Colony Branch, New Delhi.
10 Interest accrued in SB A/c no. 03.02.07 to 31.07.09 608.00 0346101058422 in the name of Akansha Srivastava SB A/c in Canara Bank, SD Area Branch, New Delhi. 11 Interest accrued in SB A/c no. 02.08.97 to 31.07.09 51695.00 0346101014744 in the name of Atul Ranjan Srivastava and Jyoti Srivastava CC No. 21/12 10 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 SB A/c in Canara Bank , SD Area Branch, New Delhi.
12 Interest accrued in SB/HUF A/c no. 31.12.05 to 31.12.09 8144.00 604510110000894 in the name of Sh.
Atul Ranjan Srivastava, SB A/c in Bank of India, YWCA, Saket Branch, New Delhi.
13 Interest accrued in SB A/c no. 10382 in 08.04.02 to 31.12.09 43251.00 the name of Sh. Atul Ranjan Srivastava, SB A/c in Bank of India, YWCA, Saket Branch New Delhi.
14 Interest accrued in SB A/c no. 01.03.2000 to 56496.00 1514000100169602 in the name of Sh. 06.03.09 Atul Ranjan Srivastava & Jyoti Srivastava, SB A/c in Punjab National Bank, Khanpur Branch, New Delhi.
15 Interest accrued in SB A/c no. 03.01.02 to 29.09.09 30601.93 90822010006119 (Old A/c No. 2972) in the name of Sh. Atul Ranjan Srivastava, SB A/c in Syndicate Bank, DTC Depot, Ambedkar Nagar, Khanpur, New Delhi.
16 Interest accrued in SB A/c no. 31.12.02 to 29.09.09 34405.29 2010006924 (old A/c No. 3276) in the name of Km. Akansha, SB A/c in Syndicate Bank, DTC Depot, Ambedkar Nagar, Khanpur, NDelhi.
17 Interest accrued in SB A/c no. 02.07.03 to 29.09.09 33742.30 90822010007665 (old A/c No. 3563) in the name of Jyoti Srivastava, SB A/c in Syndicate Bank, Ambedkar Nagar, DTC Depot, Khanpur, N Delhi.
18 Interest accrued in SB A/c no. 04.01.02 to 29.09.09 24048.43
CC No. 21/12 11 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 90822010029090 (old A/c No. 8257) in the name of Ankit Srivastava , SB A/c in Syndicate Bank, Ambedkar Nagar, DTC Depot, Khanpur, New Delhi.
19 Interest accrued in SB A/c no. 01.04.04 to 31.03.09 6667.00 630001503826 in the name of Atul Ranjan Srivastava, SB A/c in ICICI Bank, B78, Defence Colony, Delhi24. 20 Interest accrued in SB A/c no. 14.11.1999 to 106197.00 0367101023175 in the name of Sh. Atul 31.07.09 Ranjan Srivastava & Jyoti Srivastava, Canara Bank, Arya Samaj Road, Karol Bagh, New Delhi05.
21 Interest accrued in SB A/c no. 02.01.04 to 29.09.09 3846.76 52007664505 (old A/c No. 290) in the name of Sh. BP Srivastava & Shanti Srivastava, SB A/c in State Bank of Hyderabad, Noid Branch, UP 22 Interest accrued in SB A/c no. 02.01.04 to 29.09.09 18543.83 52007666910 (old A/c No. 289) in the name of Jyoti Srivastava & Sh. Atul Ranjan Srivastava, SB A/c in State Bank of Hyderabad, Noida Branch, UP 23 Interest accrued in SB A/c no. 17416 in 08.06.01 to 23.10.09 80381.00 the name of Jyoti Srivastava in Bank of India, East of Kailash Branch, New Delhi.
24 Interest accrued in SB A/c no. 17415 in 08.06.01 to 19.09.09 27709.00 the name of Atul Ranjan Srivastava in Bank of India, East of Kailash Branch, New Delhi.
25 Interest accrued in SB A/c no. 10.01.01 to 24.09.09 4330.00 02102010028460 (old A/c no. 9286) in CC No. 21/12 12 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 the name of Atul Ranjan in Oriental Bank, Naniwala Bagh, Express Towers, Azadpur.
26 Interest accrued in SB A/c no. 02.07.01 to 24.09.09 406.00 02102010028990 (old A/c no. 9366) in the name of Jyoti Srivastava in Oriental Bank, Naniwala Bagh, Express Towers, Azadpur.
27 TDR no. 62076562132 in the name of 29.09.09 42703.00 AR Srivastava and Jyoti Srivastava matured on 29.09.09, State Bank of Hyderabad, Kailash Colony Branch, ND.
28 TDR no. 62076562029 in the name of 29.09.09 42703.00 AR Srivastava and Jyoti Srivastava matured on 29.09.09, State Bank of Hyderabad, Kailash Colony Branch, ND.
29 TDR no. 62019785453 in the name of 18.04.07 63000.00 AR Srivastava and Akansha Srivastava matured on 18.04.07, State Bank of Hyderabad, Kailash Colony Branch, ND.
30 Interest on TDR no. 62019785453 in 18.04.07 342.00 the name of AR Srivastava and Akansha Srivastava credited to SB A/c No. 52050221763 on 18.04.07, State Bank of Hyderabad, Kailash Colony Branch, ND.
31 TDR no. 62030561301 in the name of 02.09.08 71160.00 AR Srivastava and Jyoti Srivastava matured on 02.09.08, credited to SB A/c No. 52050228645 on 02.09.08, CC No. 21/12 13 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 State Bank of Hyderabad, Kailash Colony Branch, ND.
32 TDR no. 62030252009 in the name of 29.08.08 84715.00 Ankit Srivastava (UG), AR Srivastava and Jyoti Srivastava matured on 29.08.08, credited to SB A/c No. 62061271865 on 29.08.08, State Bank of Hyderabad, Kailash Colony Branch, ND.
33 TDR no. 62070808638 in the name of 12.02.10 64438.00 Jyoti Srivastava matured on 12.02.10, credited to SB A/c No. 52050228645 on 12.02.10 State Bank of Hyderabad, Kailash Colony Branch, ND.
34 TDR no. 52050256718 in the name of 19.01.07 31464.00 Akansha Srivastava and AR Srivastava matured on 19.01.07, State Bank of Hyderabad, Kailash Colony Branch, ND.
35 TDR no. 62023701941 in the name of 21.01.10 63880.00 Akansha Srivastava matured on 21.01.10 and credited to A/c No. 62023686626 on 21.01.10, State Bank of Hyderabad, Kailash Colony Branch, ND.
36 TDR no. 62072927279 in the name of 29.09.09 72857.00 Ankit Srivastava matured on 29.09.09 and credited to A/c No. 62061271865 on 29.09.09 (TDR transferred from State Bank of Hyderabad, Noida Branch, UP to State Bank of Hyderabad, Kailash Colony Branch, ND.) CC No. 21/12 14 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 37 TDR no. 62072930913 in the name of 29.09.09 72857.00 Akansha Srivastava matured on 29.09.09 and credited to A/c No. 62023686626 on 29.09.09, State Bank of Hyderabad, East of Kailash Branch, ND.
38 TDR no. 520077680844 in the name of 09.05.05 51718.00 Ankit Srivastava matured on 09.05.05 and credited to A/c No. 5200766910 on 09.05.05, State Bank of Hyderabad, Noida Branch, UP.
39 TDR no. 520077680684 in the name of 09.05.05 51718.00 Akansha Srivastava matured on 09.05.05 and credited to A/c No. 5200766910 on 09.05.05, State Bank of Hyderabad, Noida, UP 40 TDR no. 62000359376 in the name of 21.04.07 32928.00 Ankit Srivastava matured on 21.04.07 and credited to A/c No. 52007666910 on 21.04.07, State Bank of Hyderabad, Noida, UP 41 TDR no. 62000359354 in the name of 21.04.07 32928.00 Akansha Srivastava matured on 21.04.07 and credited to A/c No. 52007666910 on 21.04.07, State Bank of Hyderabad, Noida, UP 42 TDR no. 52007664505 in the name of 14.09.06 313434.00 Shanti Srivastava & BP Srivastava matured on 14.09.06 and credited to A/c No. 52007664505 on 14.09.06, State Bank of Hyderabad, Noida, UP 43 TDR no. 520077681156 in the name of 14.09.06 250792.00 Shanti Srivastava & BP Srivastava CC No. 21/12 15 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 matured on 14.09.06 and credited to A/c No. 520076664505 on 14.09.06, State Bank of Hyderabad, Noida, UP 44 HLKD No. 030001053 & HLKD No. 18.09.98 612.00 050001421 in the name of Akansha Srivastava, invested on 18.09.98, Canara Bank, SD Area Branch, New Delhi, closed before maturity & credited to SB A/c No. 58422.
45 KD No. 0346401003661 in the name of 17.09.09 41428.00 Ankit Srivastava, was to be matured on 16.04.10 but closed before maturity on 17.09.09 and credited to SB A/c No. 14740, Canara Bank, SD Area Branch, New Delhi.
46 KD No. 0500001528 in the name of 16.04.07 2883.00 Ankit Srivastava, closed before maturity on 16.04.07 and credited to SB A/c No. 14744, Canara Bank, SD Area Branch, New Delhi.
47 KD No. 050001419 in the name of 16.04.07 826.00 Ankit Srivastava, closed before maturity on 16.04.07 and invested in new KD, Canara Bank, SD Area, ND 48 KD No. 0346401003663 in the name of 19.09.09 40210.00 Ankit Srivastava, closed before maturity on 19.09.09 and credited to A/c no. 14744, Canara Bank, SD Area Branch, New Delhi.
49 KD No. 20080604/0367401002443 in 18.09.09 38980.00 the name of Atul Ranjan Srivastava and credited to A/c No. 23175 on 18.09.09, Canara Bank, AS Road, Karol Bagh, CC No. 21/12 16 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 New Delhi 50 KD No. 20080603/0367401002442 in 18.09.09 63341.00 the name of Akansha Srivastava, matured on 18.09.09 and transferred in Canara Bank, AS Road, Karol Bagh, ND.
51 KD No. 20080602/0367401002441 in 18.09.09 62142.00 the name of Ankit Srivastava, matured on 18.09.09 and DD issued, Canara Bank, AS Road, Karol Bagh, ND, closed beofre maturity.
52 KD No. 20080601/0367401002443 in 18.09.09 38992.00 the name of Ankit Srivastava, matured on 18.09.09 and DD issued, Canara Bank, AS Road, Karol Bagh, ND, closed before maturity.
53 CDR no. 02103030014130 in the name 24.09.09 78940.00 of Akansha Srivastava matured on 24.09.09 and paid on 14.10.09, Oriental Bank of Commerce, Azadpur, New Delhi.
54 CDR no. 02103030014140 in the name 24.09.09 74982.00 of Ankit Srivastava matured on 24.09.09 and paid on 07.10.09, Oriental Bank of Commerce, Azadpur, ND.
55 CDR no. 021030014120 in the name of 24.09.09 59205.00 Jyoti Srivastava & Atul Ranjan Srivastava matured on 24.09.09 was credited to SB A/c no. 021030014120, Oriental Bank of Commerce, Azadpur, ND.
56 FDR no. 90824050017964 in the name 29.09.09 45538.00 of Ankit Srivastava, paid on 29.09.09 CC No. 21/12 17 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 on maturity, Syndicate Bank, Khanpur Branch, ND.
57 FDR No. 90824050012210 in the name 24.04.07 13259.00 of Ankit Srivastava paid on 24.04.07 on maturity, Syndicate Bank, Khanpur Branch, ND.
58 FDR No. 90824050017870 in the name 29.09.09 58205.00 of Jyoti Srivastava paid on 29.09.09 on maturity, Syndicate Bank, Khanpur Branch, New Delhi.
59 FDR No. 90824280000467 in the name 17.09.09 38143.00 of Akansha Srivastava paid on 17.09.09 on maturity, Syndicate Bank, Khanpur Branch, ND.
60 FDR no. 90824050017947 in the name 29.09.09 55057.00 of Akansha Srivastava paid on 29.09.09 on maturity, Syndicate Bank, Khanpur Branch, ND.
61 FDR no. 90824280000440 in the name 16.09.09 54422.00 of Atul Srivastava paid on 16.09.09 on maturity, Syndicate Bank, Khanpur Branch, ND.
62 FDR Receipt No. TAH 335336 in the 49207.00name of Jyoti Srivastava & Amal Ranjan was closed before maturity date 26.08.07 and credited to A/c No. 1514000100169602, Punjab National Bank, Devli More, Khanpur Branch, ND.
63 FDR Receipt No. TAH 335335 in the 49207.00name of Amal Ranjan & Atul Ranjan was closed before maturity date 26.08.07 and credited to A/c No. CC No. 21/12 18 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 1514000100169602, Punjab National Bank, Devli More, Khanpur Branch, ND.
64 FDR Receipt No. TAH 334594 in the 43621.00name of Akansha Srivastava UG Smt. Jyoti Srivastava was closed before maturity date 10.04.07 and closed on 23.05.07 and credited to A/c No. 1514000100169602, Punjab National Bank, Devli More, Khanpur Branch, ND.
65 FDR Receipt No. TAH 336125 in the 48340.00name of AR Srivastava & Jyoti Srivastava was closed before maturity on 16.09.09 and credited to A/c No. 1514000100169602, Punjab National Bank, Devli More, Khanpur Branch, ND.
66 FDR Receipt No. TAH 336126 in the 48340.00name of Jyoti Srivastava & A R Srivastava was closed before maturity on 16.09.09 and credited to A/c No. 1514000100169602, Punjab National Bank, Devli More, Khanpur Branch, ND.
67 FDR Receipt No. TAH 336247 in the 48174.00name of Akansha Srivastava & Jyoti Srivastava was closed before maturity on 17.09.09 and credited to A/c No. 1514000100169602, Punjab National Bank, Devli More, Khanpur Branch, ND.
68 FDR Receipt No. TAH 335439 in the 43293.00CC No. 21/12 19 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 name of Jyoti Srivastava & A. R Srivastava was closed before maturity on 23.09.09 and credited to A/c No. 1514000100169602, Punjab National Bank, Devli More, Khanpur Branch, ND.
69 FDR/DBD no. 604545110004352 in the 18.08.09 61110.62 name of Jyoti Srivastava & Akansha Srivastava was paid in SB A/c No. 10382 on 18.08.09 on A/c of maturity, Bank of India, YWCA Hostel Building, Saket Branch, ND.
70 FDR/DBD no. 604545110004353 in the 18.08.09 54485.57 name of Ankit Srivastava & Atul Ranjan was paid in SB A/c No. 10382 on 18.08.09, Bank of India, YWCA Hostel Building, Saket Branch, ND.
71 FDR/DBD no. 6045100012267 in the 11.05.05 68551.00 name of Jyoti Srivastava & Akansha Srivastava was paid on 11.05.05 and amount of Rs.38840/ was credited to SB A/c no. 10382 on 11.01.05, Bank of India, YWCA Hostel Building, Saket Branch, ND.
72 FDR/DBD no. 604545110004354 in the 04.10.09 42759.00 name of Akansha Srivastava was paid on 04.10.09 and credited to SB A/c no.
10382 on 04.10.09, Bank of India, YWCA Hostel Building, Saket Branch, ND.
73 DBD A/c No. 602155210000280 19.09.09 35282.78 renewal of DBD no. 602145100004188 in the name of Akansha Srivastava CC No. 21/12 20 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 was closed before maturity on 19.09.09 and amount credited to SB A/c No. 17416, Bank of India, East of Kailash Branch, ND.
74 Closure proceed DBD no. 19.09.09 24715.61 602145110003429 credited to SB A/c No. 17416 in the name of Smt. Jyoti Srivastava.
75 FD No. 630014004961 in the name of 11.05.04 5011.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
76 FD No. 630014007036 in the name of 06.06.09 6536.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
77 FD No. 630014010165 in the name of 03.09.09 6490.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
78 FD No. 630014010681 in the name of 02.08.08 11808.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
79 FD No. 630014011130 in the name of 13.10.07 99318.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
80 FD No. 630014017098 in the name of 13.10.07 11577.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
CC No. 21/12 21 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 81 FD No. 630014017553 in the name of 06.01.05 5020.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
82 FD No. 630014021151 in the name of 13.10.07 15772.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
83 FD No. 630014023785 in the name of 13.10.07 15731.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
84 FD No. 630014025894 in the name of 13.10.07 10688.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
85 FD No. 630014028560 in the name of 13.10.07 10670.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
86 FD No. 630014051072 in the name of 21.10.09 59022.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
87 FD No. 630014051073 in the name of 11.06.08 55265.00 Sh. Atul Ranjan Srivastava in ICICI Bank, B78, Defence Colony, New Delhi.
88 Redemption made in SDFS30 days 4 10.12.08 40296.00 growth folio no. 11504291 by Smt. Jyoti Srivastava (SBI Mutual Fund) 89 Refund of borrowed money vide 250000.00 CC No. 21/12 22 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 cheque no. 087429 dated 12.03.07 by Sh. Mahender Pratap Srivastava.
90 Refund of borrowed money vide 80000.00 cheque no. 609836 by Sh. Manu Srivastava 91 Refund of Immigration handling fees/ 55187.63 Visitor Visa fee vide cheque no.
392868 by Canadian High Commission.
92 Interest in MIS A/c No. 127182 102000.00 Accrued & paid to Sh. Atul Ranjan @ Rs.2000/ pm x 51 months till 31.12.09 93 Interest in MIS A/c No. 113208 6000.00 Accrued & paid to Akansha Srivastava @ Rs.2000/ pm x 3 months till 31.12.09 94 Interest in MIS A/c No. 42485 Accrued 116000.00 & paid to Jyoti Srivastava and Sh. Atul Ranjan for the period 28.12.06 to 31.12.09 95 Interest on infrastructure bonds of PFC 4800.00 paid to Sh. Atul Ranjan till 31.12.09.
96 REC infrastructure bond maturity 21076.00 payment on 03.03.2008 vide cheque no. 707369 in favour of Canara Bank.
97 Interest Accrued in SBI A/c No. 4246.00 30333983839 in the name of Sh. Atul Ranjan maintained at SBI, Hari Market, Jammu.
Total 9740426.30
CC No. 21/12 23 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 Expenditure:
8. During the investigation, the expenditure of accused Atul Ranjan and his family members was found to be as under: Sl. No. Description Period Amount (Rs.) 1 Unverifiable kitchen expenses one 12.03.81 to 1200261.00 third of gross salary income tax paid 31.12.09 (Rs.365776256980 = 3600782/3= 1200261).
2 Expenditure incurred on education 19911992 to 544290.00 Delhi Public School, RK Puram in 200405 respect of Ankit Srivastava & Akansha Srivastava.
3 Expenditure incurred on education of 200607 to 274610.00 Akansha Srivastava for Computer 2010 Science Engineering, Lingaya's Institute of Management and Technology.
4 Repayment of Education Loan 31.12.2009 96366.00 principal + interest till 31.12.09 5 Expenditure incurred on account of 872418.00 tuition fee, etc. to University of Waterloo, Canada 6 Expenditure incurred in pursuing B. 19.03.09 to 48000.00 Tech Mechanical Course in 10.06.09 Brahmanand Institute of Research Technology & Management, Noida by accused Atul Ranjan on 17.03.09 as per receipt no. 1494 and receipt CC No. 21/12 24 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 no. 122.
7 LIC Policy No. 113915341 in the 28.04.03 to 113463.00 name of Atul Ranjan, total premium 31.12.2009 paid from 28.04.03 to 31.12.09 @ 16209 x 7 8 LIC Policy No. 113915077 in the 28.04.03 to 63714.00 name of Atul Ranjan & Jyoti 31.12.09 Srivastava, total premium paid from 28.04.03 to 31.12.09 @ 9102 x 7 9 LIC Policy No. 113915697 in the 28.04.03 to 98483.00 name of Jyoti Srivastava, total 31.12.09 premium paid from 28.04.03 to 31.12.09 @ 14069 x 7 10 LIC Policy No. 114842928 in the 28.04.05 to 36265.00 name of Ankit Srivastava, total 31.12.09 premium paid from 28.04.05 to 31.12.09 @ 7253 x 5 11 LIC Policy No. 111278298 in the 01.04.91 to 93480.00 name of Atul Ranjan, total premium 31.12.09 paid from 01.04.91 to 31.12.09 @ 4920 x 19 12 LIC Policy No. 114842927 in the 28.04.05 to 37365.00 name of Akansha Srivastava, total 31.12.09 premium paid from 28.04.05 to 31.12.09 @ 7473 x 5 13 LIC Policy No. 113581418 in the 24.02.03 to 70007.00 name of Atul Ranjan, total premium 31.12.09 paid from 28.02.03 to 31.12.09 @ 10001 x 7 14 TDR No. 52050251028 in the name 16.10.2000 21315.00 CC No. 21/12 25 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 of Sh. A.R Srivastava & Jyoti Srivastava, invested on 16.10.2000, State Bank of Hyderabad, Kailash Colony Branch, ND.
15 TDR No. 52050251039 in the name 16.10.2000 21315.00 of Sh. A.R Srivastava & Jyoti Srivastava, invested on 16.10.2000, State Bank of Hyderabad, Kailash Colony Branch, ND.
16 TDR No. 01292040048 in the name 31.05.97 22076.00 of Sh. A.R Srivastava & Akansha Srivastava, invested on 31.05.97, State Bank of Hyderabad, Kailash Colony Branch, ND.
17 TDR No. 52050251040 in the name 16.10.2000 47856.00 of Ankit Srivastava UG Sh. A.R Srivastava & Jyoti Srivastava, invested on 16.10.2000, State Bank of Hyderabad, Kailash Colony Branch, ND.
18 TDR No. 52050252215 in the name 03.10.01 52311.00 of Sh. A.R Srivastava FNG Akansha Srivastava, invested on 03.10.01, State Bank of Hyderabad, Kailash Colony Branch, ND.
19 TDR No. 52050256718 in the name 31.05.97 11038.00 of Akansha Srivastava and Sh. A.R Srivastava FNG Akansha Srivastava, invested on 31.05.1997, State Bank of Hyderabad, Kailash Colony Branch, ND.
CC No. 21/12 26 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 20 TDR No. 52007680695 in the name 24.12.04 48602.00 of Akansha Srivastava, invested on 24.12.2004, State Bank of Hyderabad, Noida Branch, UP 21 TDR No. 52007680833 in the name 24.12.04 48602.00 of Ankit Srivastava, invested on 24.12.2004, State Bank of Hyderabad, Noida Branch, UP 22 TDR No. 52007680844 in the name 24.12.04 48602.00 of Ankit Srivastava, invested on 24.12.2004, State Bank of Hyderabad, Noida Branch, UP 23 TDR No. 52007680684 in the name 24.12.04 48602.00 of Akansha Srivastava, invested on 24.12.2004, State Bank of Hyderabad, Noida Branch, UP 24 TDR No. 62000359376 in the name 09.05.05 30000.00 of Ankit Srivastava, invested on 09.05.05, State Bank of Hyderabad, Noida Branch, UP 25 TDR No. 62000359354 in the name 09.05.05 30000.00 of Akansha Srivastava, invested on 09.05.05, State Bank of Hyderabad, Noida Branch, UP 26 TDR No. 52007664505 in the name 12.11.03 262035.00 of Shanti Srivastava & BP Srivastava, invested on 12.11.03, State Bank of Hyderabad, Noida Branch, UP 27 TDR No. 52007681156 in the name 12.11.03 209665.00 of Shanti Srivastava & BP Srivastava, CC No. 21/12 27 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 invested on 12.11.03, State Bank of Hyderabad, Noida Branch, UP 28 KD no. 9740891 in the name of Ankit 28.06.97 15585.00 Srivastava, invested on 28.06.97, Canara Bank, SD Area Branch, New Delhi.
29 KD no.020001180 in the name of 05.10.02 25000.00 Akansha Srivastava, invested on 05.10.02, Canara Bank, SD Area Branch, New Delhi.
30 HLKD No. 020001181 in the name of 05.10.02 25000.00 Ankit Srivastava, invested on 05.10.02, Canara Bank, SD Area Branch, New Delhi.
31 KD no. 9902439 in the name of Atul 01.12.99 18267.00 Ranjan Srivastava, invested on 01.12.99, Canara Bank, Arya Samaj Road, Karol Bagh, New Delhi.
32 KD no. 9902356 in the name of 14.11.99 30000.00 Akansha Srivastava, invested on 14.11.99, Canara Bank, AS Road, Karol Bagh Branch, New Delhi. 33 KD no. 9902357 in the name of Ankit 14.11.99 30000.00 Srivastava, invested on 14.11.99, Canara Bank, AS Road, Karol Bagh Branch, New Delhi.
34 KD no. 9902438 in the name of 01.12.99 18267.00 Ankit Srivastava, invested on 01.12.99, Canara Bank, AS Road, Karol Bagh Branch, New Delhi.
CC No. 21/12 28 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 35 CDR Folio No. 6785/13 in the name 24.01.01 40000.00 of Akansha Srivastava invested on 24.01.01 in Oriental Bank of Commerce, Azadpur, New Delhi. 36 CDR Folio No. 5671/14 in the name 24.01.01 40000.00 of Ankit Srivastava invested on 24.01.01 in Oriental Bank of Commerce, Azadpur, New Delhi. 37 CDR Folio No. 6786/13 in the name 24.01.01 30000.00 of Jyoti Srivastava & Atul Ranjan Srivastava invested on 24.01.01 in Oriental Bank of Commerce, Azadpur, New Delhi.
38 FDR no. 90824050017964 in the 36212.00 name of Ankit Srivastava invested during check period in Syndicate Bank, Khanpur, New Delhi.
39 FDR no. 90824050012210 in the 12109.00 name of Ankit Srivastava invested during check period in Syndicate Bank, Khanpur, New Delhi.
40 FDR no. 90824050017870 in the 42685.00 name of Jyoti Srivastava invested during check period in Syndicate Bank, Khanpur, New Delhi.
41 FDR no. 90824280000467 in the 31137.00 name of Akansha Srivastava invested during check period in Syndicate Bank, Khanpur, New Delhi.
42 FDR no. 90824050017947 in the 43782.00
CC No. 21/12 29 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 name of Akansha Srivastava invested during check period in Syndicate Bank, Khanpur, New Delhi.
43 FDR no. 90824280000440 in the 44435.00 name of Atul Srivastava invested during check period in Syndicate Bank, Khanpur, New Delhi.
44 FDR Receipt No. TAH 335336 in the 22.09.06 47601.00 name of Jyoti Srivastava & Amal Ranjan invested on 22.09.06, Punjab National Bank, Devli Mode, Khanpur Branch, ND.
45 FDR Receipt No. TAH 335335 in the 22.09.06 47601.00 name of Atul Ranjan Srivastava & Amal Ranjan invested on 22.09.06, Punjab National Bank, Devli Mode, Khanpur Branch, ND.
46 FDR Receipt No. TAH 334594 in the 03.01.07 42289.00 name of Akansha Srivastava UG Jyoti Srivastava invested on 03.01.07, Punjab National Bank, Devli Mode, Khanpur Branch, ND.
47 FDR Receipt No. TAH 336125 in the 30.04.07 40000.00 name of Jyoti Srivastava & A R Srivastava invested on 30.04.07, Punjab National Bank, Devli Mode, Khanpur Branch, ND.
48 FDR Receipt No. TAH 336126 in the 30.04.07 40000.00
name of Jyoti Srivastava & A R
Srivastava invested on 30.04.07,
CC No. 21/12 30 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 Punjab National Bank, Devli Mode, Khanpur Branch, ND.
49 FDR Receipt No. TAH 336247 in the 23.05.07 40000.00 name of Akansha Srivastava & Jyoti Srivastava invested on 23.05.07, Punjab National Bank, Devli Mode, Khanpur Branch, ND.
50 FDR Receipt No. TAH 335439 in the 10.11.06 33971.00 name of Jyoti Srivastava & A R Srivastava invested on 10.11.06, Punjab National Bank, Devli Mode, Khanpur Branch, ND. FDR/DBD No. 604545100012270 old No. 7090) 51 FDR/DBD No. 7090 in the name of 28.02.01 50000.00 Akansha Srivastava & Jyoti Srivastava invested on 28.02.01, Bank of India, YWCA Hostel Building, Saket Branch, New Delhi.
52 FDR/DBD No. 120011780 in the 28.02.01 30000.00 name of Ankit Srivastava & Atul Ranjan invested on 28.02.01, Bank of India, YWCA Hostel Building, Saket Branch, New Delhi.
53 FDR/DBD No. 604545100011420 in 21.12.02 40941.00 the name of Jyoti Srivastava & Akansha Srivastava invested on 21.12.02, Bank of India, YWCA Hostel Building, Saket Branch, New Delhi.
54 FDR/AC No. 604545100012269 was 11.05.05 30000.00
CC No. 21/12 31 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 invested on 11.05.05 in the name of Akansha Srivastava & Jyoti Srivastava, Bank of India, YWCA Hostel Building, Saket Branch, New Delhi.
55 DBD A/c No. 602145100004188 in 08.06.01 20000.00 the name of Akansha Srivastava was invested on 08.06.01, Bank of India, East of Kailash Branch, New Delhi. 56 DBD A/c No. 602155210000277 in 12.04.07 20000.00 the name of Jyoti Srivastava was invested on 12.04.07, Bank of India, East of Kailash Branch, New Delhi. 57 Premium paid by Sh. Atul Ranjan 899.00 towards Fire Policy no.
041700/11/08/11/00000465 in the name of Atul Ranjan for the period 13.10.08 to 12.10.09.
58 Premium paid by Sh. Atul Ranjan 3792.00 towards Fire Policy no.
041700/11/08/11/00000466 in the name of Vivek Sud for a period of ten years w.e.f 13.10.08 to 12.10.18.
59 Repayment of Home Loan (Principal 491859.00 + Interest) As per letter dated 18.08.12 of authorized signatory of IDBI bank Ltd. Jhandewalan Extn.
New Delhi.
60 SBI life Insurance paid by Sh. Atul 25686.00 Ranjan on education loan of his son.
CC No. 21/12 32 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 61 Purchase of Canadian $ 2000 @ 01.12.08 82800.00 41.40 for travel purpose of Sh. Ankit Srivastava son of accused A. R. Srivastava.
62 FD No. 630014004961 in the name of 10.09.04 5000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
63 FD No. 630014007036 in the name of 13.11.04 5000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
64 FD No. 630014010165 in the name of 01.01.05 5000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
65 FD No. 630014010681 in the name of 01.08.05 10000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
66 FD No. 630014011130 in the name of 15.01.05 90000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
67 FD No. 630014017098 in the name of 04.09.05 10000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
68 FD No. 630014017553 in the name of 16.04.05 5000.00
Sh. Atul Ranjan Srivastava in ICICI Date of
CC No. 21/12 33 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 Bank, B78, Defence Colony, New Opening Delhi.
69 FD No. 630014021151 in the name of 10.04.05 15000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
70 FD No. 630014023785 in the name of 07.09.05 15000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
71 FD No. 630014025894 in the name of 08.06.05 10000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
72 FD No. 630014028560 in the name of 09.10.05 10000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
73 FD No. 630014051072 in the name of 16.10.07 50000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
74 FD No. 630014051073 in the name of 16.10.07 50000.00 Sh. Atul Ranjan Srivastava in ICICI Date of Bank, B78, Defence Colony, New Opening Delhi.
75 Investment made in SDFS30 days4 11.11.08 40000.00 growth by Smt. Jyoti Srivastava (SBI Mutual Fund) 76 Expenditure incurred on account of 05.03.07 31784.00 CC No. 21/12 34 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 International travel i.e. Delhi/ Bangkok/ Beijing/ Delhi of Sh. Ankit Srivastava as per invoice no.
10602182 dated 05.03.07 of Travel Junction.
77 Expenditure incurred on account of 08.03.07 1225.00 China Visa Charges of Sh. Ankit Srivastava as per invoice no.
M0601599 of Travel Junction.
78 Expenditure incurred towards 20000.00 purchase of Infrastructure Bond vide cheque no. 94976 Dt. 19.02.2005 drawn on Oriental Bank of Commerce, Application No. 11098.
79 Expenditure incurred on T. No. 47904.00 5893170317708 Flight No. 9W230 Delhi Toronto in respect of Sh.
Ankit Srivastava.
80 Expenditure incurred on T. No. 60286.87 5893920140811 on flight no. 9W229, 9W230, TorontoDelhi & Delhi Toronto (Amount paid in CAD 1355.98 @ Rs.44.46) in respect of Sh. Ankit Srivastava.
81 Expenditure towards PLI Policy No. 13688.00 546595C for the period 08.12.84 to 31.12.09 @ Rs.58 per month on as per letter no. LI/542187C & 546595C dated 09.07.12 of ADM (PLI) of Sub Post Master, Khanpur, Delhi.
CC No. 21/12 35 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 82 Expenditure towards PLI Policy No. 13035.00 542187C for the period 31.10.84 to 31.12.09 @ Rs.55/ per month on as per letter no. LI/542187C & 546595C dated 09.07.12 of ADM (PLI) of Sub Post Master, Khanpur, Delhi.
83 Expenditure in respect of air travel 70756.47 from TorontoDelhi 19 December 2008 and from DelhiToronto on 29 December 2008 by Mr. Ankit Srivastava paid in cash i.e. total Canadian Dollar 1845.50 @ 38.34.
84 Expenditure towards Flat Booking 51000.00 with LVL as per cheque no. 661496 dated 04.01.07.
85 Total payments made on two credit 262681.70 cards No. 5546379275588000/ 5546379275588018 of City Bank for the period Feb2006 to Dece2009 by Sh. Atul Ranjan.
86 Total payments made on credit cards 74857.39 No. 4477447781474008 of ICICI Bank in the name of Sh. Atul Ranjan.
87 Booking of three plots with Arun 540000.00 Dev Builder, One plot of 200 sq. yards for Rs.3.4 lacs, booked by Sh.
Atul Ranjan Srivastava and two plots of 200 sq. yards for Rs.2 lacs booked by Smt.Jyoti Srivastava.
CC No. 21/12 36 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 88 Insurance paid towards vehicle no. 2742.00 DL 3SK 3937 & DL 3CG 1937 Bajaj Chetak & Maruti 800 vide cheque no.
661543 dt. 05.10.07.
89 Amount paid for renewal of 2445.00 insurance vide cheque no. 661559 dt.
08.10.08 to NICL.
90 Amount paid towards insurance of 10332.00 TATA Qualis No. DL 1VB 0123 vide cheque no. 662093 dt. 07.02.08.
91 Payment made to MTNL in respect of 102450.00 Telephone No. 26057620 in the name of Sh.Amol Ranjan for the bill dated 1.9.1998 to 09.07.2009.
92 Payment made to MTNL in respect of 3920.00 Telephone No. 29965534 in the name of Smt Jyoti Srivastava for the bill dated 02.09.09 to 09.12.2009.
93 Payment made to FIIT JEE for two 73540.00 year programme/ classes taken by Ms. Akansha Srivastava under enrollment no. CTYSDO350576 as per letter dated 24.07.12 of Sr. Mgr (F).
94 Payment made to Vidya Mandir 7000.00 Classes Ltd. towards Correspondence Course by Ms. Akansha Srivastava.
95 Property tax paid to MCD in respect 8750.00
of property no. 60, RPS Colony,
Khanpur, New Delhi for the period
CC No. 21/12 37 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 199596 to 200607.
96 As per statement of account no. 2132.00 15140000100169602 in the name of AR Srivastava & Jyoti Srivastava maintained at PNB, Devli Road, Khanpur. Amounts were paid to National Insurance vide cheque no.
152543 & Ch. No. 152544 dt.
07.10.05 for Rs.1819 & Rs.313.
97 Expenditure incurred/ payment made 9263.00 to TATA Tele Services on account of telephone connection no. 55690511 as claimed by the accused.
98 Expenditure incurred/ payment made 15515.00 to Reliance Capital on account of medical insurance as claimed by the accused.
99 Expenditure incurred/ payment made 1751.00 to RIL as per statement of account in PNB & Syndicate Bank.
100 Expenditure incurred/ payment made 5189.00 to Vodaphone in connection with the connection no. 9811880500.
101 Expenditure incurred/ payment made 3000.00 through PO vide cheque no. 560115 dt. 26.05.08 for application form Indira Gandhi Rashtriya Udyan Academy as claimed by the accused.
102 Payment made to Bharti Cellular Ltd. 1418.00 in respect of Air Tel connection vide CC No. 21/12 38 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 cheque no. 313276 dt. 05.09.2011.
Total 7777324.43
9. On the basis of income and expenditure of the accused and his family members in the check period from 12.03.1981 to 31.12.2009, the disproportionate of assets of accused were assessed as under : Amount (Rs.)
1. Assets at the beginning of the check period 4600
2. Assets at the end of the check period 4150117.15
3. Income during the check period 9740426.30
4. Expenditure during the check period 7777324.43
5. Likely savings (Income - Expenditure) i.e (34) 1963101.87
6. Assets during the check period (BA) i.e. (21) 4145517.12
7. DA (Assets - Likely Savings) i.e. (65) 2182415.25 Percentage of DA/ Income x 100 22.41
10. It is, therefore, alleged that accused Atul Ranjan Srivastava, being employed as JE/ AE from 12.03.1981 to 31.12.2009 was found in possession of assets to the tune of Rs.21,82,415.25 which was disproportionate to his known sources of income and for which he could not give satisfactory explanation and thus, was chargesheeted for offence u/s 13 (1) (e) of PC Act 1988 punishable u/s 13 (2) of PC Act.
11. It was alleged that accused no. 2 Jyoti Srivastava, who is wife of CC No. 21/12 39 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 accused no. 1, had abetted accused no. 1 to commit offence of criminal misconduct defined u/s 13 (1) (e) of PC Act punishable u/s 13 (2) of the Act and thus, she has committed offence u/s 109 IPC r/w Section 13 (2) r/w Section 13 (1) (e) of PC Act, 1988. The competent authority vide sanction order dated 06.12.2012 had granted sanction for prosecution of accused AR Srivastava as required u/s 19 of the PC Act.
12. Vide order dated 30.05.2013, my learned Predecessor had taken cognizance of the offence and summoned both the accused.
13. Arguments on the point of charge have been heard.
14. During the course of arguments, it has been contended by learned Spl.
PP that income and expenditure chart of the accused has clearly established that accused Atul Ranjan was holding assets which were disproportionate to his known sources of income and accused Jyoti Srivastava had abetted in this act of the accused no. 1. He has further contended that the accused has been found in possession of assets which are 22.41% more than his known sources of income.
15. Countering the same, learned counsel for the accused has contended that there are a lot of discrepancies in the assets, income and expenditure of the accused as has been assessed by the CBI. He submits that the evidence collected by the CBI and placed on record will clearly show that CBI has not been fair in hits investigation and has wrongly chargesheeted the accused.
16. Countering, Ld. Spl. PP has contended that at this stage, the court cannot held a mini trial to decide about the conviction or acquittal of the accused.
He further contends that at this stage, court cannot minutely examine the evidence CC No. 21/12 40 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 and decide whether the prosecution has a case which will result in conviction.
17. I have considered the rival submissions. I find that the contention of learned Spl. PP that the court cannot hold a mini trial at the stage of charge or minutely evaluate the evidence is correct preposition of law. In this regard, Hon'ble Apex Court in UOI v. Prafulla Kumar Samal, 1979 SC 366 , while deciding the question of charge, had observed that the Judge has 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 or not and whether the material placed on record discloses grave suspicion which has not been properly explained, the court will be fully justified in framing of charge and proceed with trial. It has further been laid down that if two views are equally possible and the evidence produced before the court gives rise to some suspicion but not grave suspicion against the accused then the discharge of the accused is justified. And the Judge has to consider the broad probability 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. Any roving enquiry into the pros and cons of the matter and weighing of the evidence as if there is a trial, is not required at the stage of consideration of charge.
18. It had been held in Century Spinning & Manufacturing Co. v. State of Maharashtra AIR 1972 SC 545 that order of framing charge substantially affects a person's liberty and thus, the court is duty bound to judicially consider whether the material before it is sufficient to frame a charge and the court should not blindly CC No. 21/12 41 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 accept the decision of the prosecution that a charge is made out against the accused.
19. In Satish Mehra v. State of NCT of Delhi and Anr., 2013 Cr.LJ, 411 SC it was held that it is not be permissible in law to permit a prosecution to linger, limp and continue on the basis of a mere hope and expectation that in the trial some material may be found to implicate the accused.
20. In Janaki Ballav Patnaik v. State of Orissa, 1995 Cr.LJ 110, Orissa (DB), the Hon'ble Orissa High Court has held that, if in a case under Section 13(1)
(e) of the PC Act, the prosecution ignores a material source of income of the accused which the prosecution was aware of and that income would have a vital bearing in the manner of framing of charge, then the evaluation made by the court for satisfying itself that all the ingredients constituting the alleged offence exist becomes vitiated and in such a case, calling upon the accused to face trial would be a travesty of justice. In such a case framing a charge and calling upon the accused to go through the entire gamut of trial would tantamount to abuse of the process of the court (emphasis supplied).
21. Therefore, at this stage, the court although cannot look at the defence of the accused and cannot consider or allow any documents to be placed on record by the accused. However, if the accused points out from the evidence collected by the prosecution itself, that no case is made out against him/her, the court can certainly sift through the evidence collected by the prosecution although the court cannot look into the admissibility or inadmissibility of the evidence or the credit value of that evidence. Especially, in a case of disproportionate assets, if from the CC No. 21/12 42 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 evidence collected on record, the accused can point out errors of calculations made by the prosecution, this court can certainly go through that evidence and analyse it.
Thus, I have considered the contentions of learned counsel for the accused and have also gone through the evidence brought on record by CBI.
22. My findings regarding the contentions raised on behalf of the accused and the counter submissions of Ld. Spl. PP on assets, income and expenditure of the accused are as under: Contentions on assets:
23. Ld. counsel for the accused has contended that in the assets chart, there is an entry at sl. no. 17 with regard to saving bank account no. 2010006924 of Akansha Srivastava with Syndicate Bank, Ambedkar Nagar, Khanpur, Delhi. As per this entry, the balance in this account as on 31.12.2009 has been shown to be Rs.
2,87,111/. In fact as on 31.12.2009, the balance in this account was only Rs.
2,67,360/.
24. During the course of further arguments, written submissions were filed on behalf of CBI and it was contended that with regard to entry no. 17 to 19 in the assets chart, calculations were based on the statement of the banker i.e. PW6 Sh. PC Singla as recorded u/s 161 Cr.P.C. Therefore, there can be an inadvertent mistake in the calculations. It was therefore, submitted by CBI that the closing balance of this bank account beyond check period may not be considered as an asset and it may only be considered at the value indicated at the last date within the check period as reflected in bank account statement.
CC No. 21/12 43 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015
25. Considering this statement of the CBI, I have found that statement of account of this bank account has been filed by CBI as D12/36. As per this statement, the last entry which has been reflected in the year 2009 is dated 30.09.2009 and the last balance is of Rs.2,67,360/. What surprises me is that even in the next year i.e. in the year 2010, credit balance in this account is not of Rs2,87,111/, as has been reflected by CBI in entry no. 17. It is only on 30.09.2011 i.e. one year and nine months after the check period ended on 31.12.2009, that the account reflects a balance of Rs.2,87,111/ as is reflected in entry no. 17 of the assets column. Therefore, I am of the considered opinion that a serious error has been committed by CBI by considering that the balance in this account as on 31.12.2009 was Rs.2,87,111/ and for entry no. 17, the balance should be considered as Rs.2,67,360.95. Hence, an amount of Rs.19,750.05 has to be deducted from the assets of the accused.
26. Similarly, with regard to entry no. 18, which pertains to saving bank account no. 90822010007665 in the name of Jyoti Srivastava with Syndicate Bank, Ambedkar Nagar, Khanpur, Delhi. The balance as on 31.12.2009 has been shown to be Rs.61638.04. The relevant document for this account filed with the chargesheet is D12/25. As per document D12/25, the last entry reflecting the balance for the year 2009 is dated 05.10.2009 where the balance in this account has been reflected to be of Rs.57,494.89. In this case also, amount of Rs.61,638.04 which has been taken by CBI as the asset value as on 31.12.2009 is the balance as on 30.09.2011 i.e. CC No. 21/12 44 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 01 year and 09 months after the check period had ended. Here again, I find that due to this carelessness, an excess amount of Rs.4143.15 has been added to the assets of the accused and has to be deducted from the total assets of the accused.
27. A similar situation arises with regard to entry no. 19 of the assets chart which is reflecting a saving bank account no. 90822010029090 in the name of Master Ankit Srivastava in Syndicate Bank, Ambedkar Nagar, Khanpur, New Delhi.
As per this entry, the balance in this account as on 31.12.2009 was Rs.2,48,355.31.
The relevant document for this account is D12/13. However, for the year 2009 (as the check period ended on 31.12.2009), the last entry in this account is dated 07.10.2009 and on that day, the balance in this account is reflected to be Rs.
2,31,278.56. Here again, the balance of Rs.2,48,355.31 which has been reflected in the assets chart is the balance as on 30.09.2011 i.e. after a passage of one year and nine months from the end of check period. Therefore, on this account also, a sum of Rs.17076.75 has to be deducted from the assets of the accused.
28. Before moving to the next contention, I must dutifully observe that the investigation officer has been very casual in dealing these entries. He has submitted that these errors crept in because of the wrong information given by the bank officer, who had been examined by him. This is a lame explanation because as the IO, he was duty bound to independently evaluate the evidence and reach his own conclusion.
CC No. 21/12 45 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015
29. The next entry in the assets column which has been challenged by the accused is entry no. 25 which pertains to HLKD no. 030001053 and HLKD no.
050001421 in the name of Akansha Srivastava. It has been contended on behalf of the accused that the assets value of this deposit has been reflected to be Rs.37,000/.
However, it was completely ignored by the IO that this fixed deposit was created on 18.09.1998 with an investment amount of Rs.15,585/ and by accrual of interest of Rs.21,415/, the value of this deposit as on 31.12.2009 had increased to Rs.37,000/.
It has therefore been contended that either Rs.21,415/ which is interest upon this deposit had to be added to the income of the accused which has not been done or this has to be deducted from the assets value of the accused which again has not been done.
30. In the written submission, the CBI has again admitted this mistake and submitted that a benefit of interest of Rs.21,415/ may be given to the accused as an income.
31. I have gone through the document D5/5 and find the contention of the accused to be correct. Therefore, I find that on account of entry no. 25 in assets chart, an amount of Rs.21,415/ has to be added to the income of the accused.
32. The next point which has been raised on behalf of the accused is with regard to entry no. 29 in the assets chart which is a fixed deposit bearing KD no.
070000029 in the name of Akansha Srivastava in Canara Bank, SD Area, New Delhi. The value of this asset in entry no. 29 has been reflected to be Rs.33,000/.
33. It has been contended on behalf of the accused that as per document CC No. 21/12 46 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 D5/4, this KD was created by an investment of Rs.25,000/ on 05.10.2000 and upon this amount, an interest of Rs.8,000/ had accrued and thus, as on 31.12.2009, the value of this investment was Rs.33,000/. However, here again, CBI neither added interest in the income of the accused nor deducted it from the assets value of the accused.
34. In the written submissions, it has again been submitted by the CBI that by inadvertence, an amount of Rs.8,000/ which has accrued as interest on this deposit, could not be included as income in favour of the accused and the benefit of this amount should be given to the accused in his income.
35. I have gone through the document D5/4 and find the contention of the accused to be correct. Therefore, I find that on account of entry no. 29 in assets charge, an amount of Rs.8,000/ has to be added to the income of the accused.
Contentions on income:
36. It has been contended that CBI has wrongly calculated the income of accused Jyoti Srivastava. Ld. counsel for the accused has contended that as per entry no. 2, the total income of accused Jyoti Srivastava from the years 200102 to 200809, on the basis of ITRs, has been shown to be Rs.9,13,921/ whereas it should have been Rs.12,05,682/.
37. It has been contended on behalf of the accused that as per the income tax returns of accused Jyoti Srivastava, the IO has not taken correct income of CC No. 21/12 47 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 accused Jyoti Srivastava for the assessment years 200405 as her actual income for the assessment year 200405 was Rs.1,29,000/ whereas the IO had taken her income as Rs.1,19,000/. Similarly, for the assessment year 200506, her actual income was Rs.1,21,556/ whereas the IO had taken it as Rs.1,17,491/; for the assessment year 200607, actual income of accused Jyoti Srivastava was Rs.2,16,968/ whereas the IO had taken it as Rs.1,32,899/; for assessment year 200708, actual income of Jyoti Srivastava was Rs.2,66,981/ but the IO had taken it as Rs.1,60,639/ and for the assessment year 200809, actual income of Jyoti Srivastava was Rs.2,61,677/ whereas the IO had taken it as Rs.1,74,392/.
38. In this regard, it has been submitted in the written submissions of CBI that income of Jyoti Srivastava for the assessment year 200607 may be considered as Rs.2,02,818/ instead of Rs.1,32,899/. With regard to the assessment years 200708 and 200809, the IO has shown net income and at the same time he has not reflected any investment in the assets column.
39. I had asked the IO to file the chart as to how he had calculated the income of accused Jyoti Srivastava. The IO has filed the chart.
40. After perusing the record, I find that the actual income of accused Jyoti Srivastava for the assessment years 200405 and 200506 was Rs.1,29,000/ and Rs.1,21,556/ respectively whereas the IO has taken it to be Rs.1,19,000/ and Rs.
1,17,491/ respectively.
41. I further find that the actual income of Jyoti Srivastava for the year 200607 was Rs.2,16,968/ after adding Rs.14,150/ i.e. income from other sources, CC No. 21/12 48 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 whereas the IO has taken it to be Rs.1,32,5899/.
42. As regards the contention of CBI that for the year 200708, the IO has shown net income because he had not reflected any investment of this year in assets column, I find that this contention is not correct as per record because as per document D23/32, which is income tax return of Jyoti Srivastava for the assessment year 200708, she has shown Rs.1,01,693/ as deductions under Chapter VIA and in the entry no. 5 of the assets column an investment in the PPF in the sum of Rs.
3,16,000/ w.e.f 12.09.2005 to 31.12.2009 has been reflected.
43. Similarly, for the assessment year 200809, in the income tax return of Jyoti Srivastava which is D23/6, gross income of Jyoti Srivastava is shown as Rs.
2,61,677/ and the deductions under Chapter VIA is Rs.80,332/. Document D23/21 shows that out of this amount Rs.70,000/ had been invested in PPF Account and Rs.10,332/ to the investment u/s 80D. Here again, the IO as per column no. 5 of the assets column has shown investment in the PPF in the sum of Rs.3,16,000/ w.e.f 12.09.2005 to 31.12.2009.
44. I accordingly find that of both these years, the income of Jyoti Srivastava has to be taken at the actual income i.e. Rs.2,66,981/ for the year 200708 and Rs.2,61,677/ for the year 200809.
45. I must note here the callous conduct of the IO in calculating the income of Jyoti Srivastava. As per document D23/6, even after deductions under Chapter VIA, her income for the assessment year 200708 is reflected to be CC No. 21/12 49 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 Rs1,65,669/ whereas the IO has taken her net income to be Rs.1,60,639/. On being inquired how the IO has taken this income, the IO has submitted that he had taken net income after payment of tax and he had deducted tax of Rs.4649/ from the net income. This has been done in a whimsical manner as the IO has chosen to suddenly start deducting the tax paid from the income of accused Jyoti Srivastava.
46. Similarly, for the year 200809, even after deductions u/s 80A, the net income of Jyoti Srivastava is shown to be Rs.1,81,345/ whereas the IO in the chart submitted before the court has stated that he had taken income for the assessment years 200809 to be Rs.1,74,392/. On being inquired as to how the IO had come to this figure, the IO has not put forward any explanation. This clearly reflects the casual manner in which the IO has calculated the income of accused Jyoti Srivastava. So I find that total income of Jyoti Srivastava is to be as follows:
Year Considered income Actual income (Rs) Reference No. taken by CBI (Rs) (*) (*) 200102 59,500 59,500 D23/108 200203 72,500 72,500 D23/106 200304 77,500 77,500 D23/100, D23/120 200405 1,19,000 1,29,000 D23/90, 9596 200506 1,17,491 1,21,556 D23/64, D23/67 200607 1,32,899 2,16,968 D23/59, D23/61 (D23/56) CC No. 21/12 50 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 200708 1,60,639 2,66,981 D23/32 200809 1,74,392 2,61,677 D23/21, D23/6 Total 9,13,921.68 12,05,682 Difference of actual income and considered income Rs.2,91,760/ (* All figures in considered income and actual income have been rounded off).
47. Thus, in the total income of accused Atul Ranjan Srivastava, a sum of Rs.2,91,760/ has to be added.
48. It has further been contended for accused that during the assessment years 200910 and 201011, due to certain family problems, accused Jyoti Srivastava could not file her income tax returns. However, during this period, a total income of around Rs.5.5 lacs had accrued to her through her business and this income is reflected in her account. All this income was through cheques and from the same parties from which accused Jyoti Srivastava had accrued income through her business in earlier years. Merely because she failed to file income tax returns despite her income being available for the years 200910 and 201011, this income was not given to her. It has been further argued that for non filing of income tax returns, Jyoti Srivastava may be liable for penalties under Income Tax Act. However unless the IO declares this income to be illegitimate for the purpose of present case, which is for having disproportionate assets beyond the known source of income, this income had to be added to the income of accused Jyoti Srivastava and thus, to the total income of accused Atul Ranjan in whose income, the income of his family members had been added.
CC No. 21/12 51 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015
49. In the written submissions, in this regard, it is submitted that accused Jyoti Srivastava is a house wife and the alleged income of Rs.5 lacs has not been reflected in any of the ITRs of Jyoti Srivastava which had been collected from Income Tax Department. During investigation, she did not provide ITRs for the year 200809. Further, if she claims benefit of credit entries in her account, she should also admit the debit entries in her account as well and thus, the alleged income of Rs.5 lacs has not been considered.
50. I have carefully considered the rival contentions.
51. It is correct that if merely because a person failed to file ITR for certain years, his income during those years cannot be disregarded for the purpose of assessing his income in a DA case unless, the investigating agency gives a finding that income during that period was not legitimate income. However, in the case of Jyoti Srivastava, I find that it was the current account of the business of Jyoti Srivastava and whatever coming into this account cannot be said to be income of Jyoti Srivastava as these can at the most be the proceeds of business and certainly a business would have income as well as expenditure and liabilities. Net income of business activity can only ascertained by balance sheet of that year and tax filed by that entity. In the case of Jyoti Shrivastav no such documents were filed by the prosecution. Hence this contention of ld. counsel for accused for considering the various credit entries in the current account of Jyoti Shrivastava as the income of Jyoti Shrivastava cannot be accepted.
52. Next contention which has been raised by the ld. counsel for CC No. 21/12 52 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 accused is with regard to Shanti Shrivastava as has been reflected in entry no. 4 of the income chart filed with the charge sheet. It is contended that the income of Shanti Shrivastava from the year 1981 to 31.12.2009 has been calculated as Rs.
9,14,128/. However, there are discrepancies in this calculation of income. How the income of Shanti Shrivastava was calculated was a pointed query raised by the Court. In response to the query the IO has filed a chart which reflects how the income of Shanti Shrivastava was calculated by him and how he reached the figure Rs9,14,128/. Although income chart filed states that income of Shanti Shrivastava was taken from 1981 onwards but the chart filed by the IO during the course of arguments clearly shows that her income has been taken from 200102 upto 200708. Admittedly in this case also the IO had not taken the gross income of Shanti Shrivastava but had either taken the net taxable income or the income after tax. In the income of Shanti Shrivastava for the year 20012002 to 200708 following discrepancies have emerged Assessment year Considered income Actual income (Rs) (*) Reference no.
taken by CBI (Rs) (*)
20022003 54,000 54,000 D23/104
200304 48,000 48,000 D23/101
20042005 1,26,000 1,26,000 D23/92
20052006 1,003,09 1,15,312 D23/66
20062007 1,83,150 1,83,150 D23/48
20072008 1,84,131 1,84,131 D23/34
CC No. 21/12 53 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015 20082009 2,15,838 2,21,240 D23/02 Total 9,14,128 9,31,833 Difference of Actual income and considered income 17705 (* All figures have been rounded off.)
53. Thus, in the total income of accused Atul Ranjan Srivastava, a sum of Rs.17,705/ has to be added.
54. Apart from that, it is contended that after the death of her husband Shanti Shriavastava was receiving the family pension but the credit from pension income has not been given to her from April 2008 to Sept 2009.
It has been contended on behalf of CBI that as she had not filed income tax returns for those years, her income to this point was not taken into consideration. In the written submissions, CBI has fairly conceded that considering her previous income tax returns, a benefit of pension income for the year March 2008 to December 2009 @ Rs. 2500/, which was the average monthly pension she was previously receiving, may be considered.
55. On calculation, this amount comes to Rs. 52,500/ and thus, I find that this amount has to be added on the overall income of Atul Shrivastava on account of entry no. 4.
56. It has further been contended on behalf of accused that during this period ie April 2008 to December 2009 Shanti Shrivastav had been receiving rental income in a separate account which was not her pension account and the benefit of this income should given to her. CBI had again failed to consider this income despite CC No. 21/12 54 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 collecting documents on the ground that she had not filed her income tax return.
However, it was a saving bank account of Shanti Shrivastav and therefore, whatever income she was receiving from this account should have been considered by CBI, especially when the evidence to this effect in the form of D4/137 to D4/140 had been collected by CBI.
57. On the other hand, ld. Spl. PP for CBI contended that if at all any income received in this account is to be considered then the expenses made from this account should also be considered by the Court. Therefore, IO had prepared a chart of receipt and expenses in this account. According to that chart filed by the IO in the Court, total income of Shanti Devi which was received by her in this account, which was entirely through cheques, from April 2008 to December 2009 was Rs.
1,51,008/. The total expenses including cash withdrawal from this account of Shanti Devi for the same period was Rs. 74,676/. Thus, a net income from this account of Shanti Devi from April 2008 to 31.12.2009 has been stated to be Rs.
76,332/ and it is submitted that this income is to be considered. Accordingly, I find that Rs.76,332/ has to be added to her income as reflected in entry no. 2.
Contentions on Expenditure:
58. As regards expenditure, it has been contended on behalf of the accused that at entry no. 9, a total expenditure of Rs.98,483/ has been shown towards the premium of LIC policy no. 113915697. It has been contended that it can be clearly CC No. 21/12 55 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 seen from D12/24 and D39/41 that upon this policy, an amount of Rs.40,000/ was received by accused as money back and it was credited to her account on 25.09.2008. However, this amount has not been added in the income and benefit of this income has to be given to the accused.
59. In the written submissions by CBI, it is submitted that expenditure calculations of entry no. 9 were based on the statement of Sh. Rajeev Nanda (PW29) as recorded u/s 161 Cr.P.C and therefore, there was an inadvertent error regarding the amount of Rs.40,000/ received as money back on LIC policy no.
13915697 and it may be considered.
60. In view of the submissions of CBI, I find that an amount of Rs.
40,000/ on account of entry no. 9 in expenditure chart has to be added to the income of the accused.
61. With regard to entry no. 18 in the expenditure table, it has been contended on behalf of the accused that an expenditure of Rs.52,311/ has been shown for TDR no. 52050252215 in the name of Akansha Srivastava. However, on maturity of this TDR on 19.01.2007, an amount of Rs.75,279/ was received but it was not added to the income of the accused. The document with regard to this TDR is D4/68.
62. In the written submissions by CBI, it has been submitted that this amount was inadvertently not shown in the income of accused and the same may be considered.
CC No. 21/12 56 of 66
(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015
63. In view of the submissions of CBI, I accordingly find that an amount of Rs.75,279/ has to be added to the income of the accused.
64. A further contention has been raised on behalf of the accused with regard to entry no. 59 in the expenditure chart. It has been contended that in this entry, an expenditure of Rs.4,91,859/ has been shown towards repayment of home loan (Principal + Interest). It has been contended by learned counsel for the accused that when this amount was received by the accused, the accused had an income in the form of a loan of Rs.4 lacs. However, this amount has not been added in the income of the accused. It is thus contended that either this amount be added in the income of the accused or only that amount which has been paid as interest over and above the original amount should be shown as expenditure.
65. In the written submissions, CBI has submitted that as per D9/14 and D41/4, a loan of Rs.4 lacs was taken by the accused jointly with his father and the loan amount was disbursed by the bank in favour of the accused which was duly credited in his account. However, as the loan was taken in joint name, inadvertently it could not be reflected in income of the accused but as it was credited in the account of the accused, the same may be considered as income of accused.
66. In view of this, I accordingly find that an amount of Rs.4 lacs has to be added to the income of the accused.
67. The next contention is with regard to entry no. 80 in expenditure chart.
This entry pertains to expenditure incurred on flight ticket from TorontoDelhi for CC No. 21/12 57 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 an amount of Canadian Dollars 1355.98 which has been calculated in Indian currency as Rs.60,286.87. It was paid for the flight of Ankit Srivastava, son of accused. The document pertaining to this entry is D47.
68. Learned counsel for the accused has contended that this was a ticket for travelling of Ankit Srivastava, son of accused, from Canada to Delhi. The document D47 only states the ticket number, the route, fare and date of travel. There is nothing on record to show that this amount was spent by accused Atul Ranjan and therefore, it cannot be added to his expenditure. He has further contended that the amount for the ticket was paid in Canadian Dollars and as there is no mentioning as to whether this amount was paid through cheque or credit card, it has to be assumed that this amount was paid in cash in Canada. Unless this amount is paid in Canadian Dollars in cash by accused Atul Ranjan, he cannot be held liable to have made this payment from his funds.
69. Countering the same, Ld. Spl. PP has submitted that it was for the accused to satisfy the court that this payment was not made by him and; as the son of the accused was mere a student and could not have paid this amount, this expenditure must have been paid by the accused.
70. Similar contentions have been made by learned counsel for accused with regard to entry no. 83 in expenditure chart which is for air tickets from Toronto Delhi on 19.12.2008 and from DelhiToronto on 29.12.2008. The amount paid for these tickets was CAD 1845.50 which has been calculated in Indian currency to be Rs.70756.47. The document pertaining to this entry is D49.
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(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015
71. In response to this contention, similar submissions have been made by the ld. Spl PP as has been made for entry no. 80.
72. I have considered the rival contentions. A specific query has been made by the court from the IO that, is there anything to establish that the amount which was paid in cash for booking of these tickets was out of any amount which was remitted by the accused through any bank transactions.
73. The IO has submitted that there is nothing on record which could establish any remittance of this amount to Ankit Srivastava by accused Atul Ranjan Srivastava through banking transactions.
74. The court has further inquired from the IO, whether there is anything on record to show that this amount which was paid in cash was sent by accused Atul Ranjan to Ankit Srivastava through any other mode and the answer to this query has also come in negative.
75. I have further inquired from IO, whether the IO had examined Ankit Srivastava to find out as to how he managed to buy these tickets or whether this amount was paid by him from the remittance made by his father and answer to this query has also come in affirmative. However, as the chargesheet does not find any record of such examination, I had to call for the case diary. Surprisingly, I found that IO had recorded the statement of Ankit Srivastava u/s 161 Cr.P.C. He had stated to the IO that not only had he worked while studying in Canada but had also filed his tax returns. Not only this, he had handed to the IO his tax slips for the year 2009, 2010 and 2011 which reflected his income from the companies with which he CC No. 21/12 59 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 worked as full time paid intern.
76. The IO was duty bound to produce before the court all the material evidence collected by him and could not pick and choose as to which evidence collected by him has to be produced before the court and which has to be withheld.
The IO had come to know that on behalf of the accused, his son had offered a plausible explanation for the travelling expenses incurred on his tickets from Canada to Delhi and viceversa. Not only this, the IO had also come in possession of the tax returns of the son of the accused which could show that the son of the accused, while studying in Canada, was in fact earning. However, the IO not only failed to verify these facts but deliberately withheld these documents from the court which he was duty bound to produce before the court as per law. In this regard, reliance is place on the judgment of Hon'ble High Court in Crl. M. C. 79/2014 titled as Ashutosh Verma V/s CBI decided on 04.12.2014. Therefore, from the case diary, I have ordered that the statement of Ankit Srivastava, son of the accused recorded u/s 161 Cr.P.C on 09.07.2012 and the documents annexed thereto be taken on record.
77. I have inquired from the IO about the basis of disbelieving the statement of Ankit Srivastava regarding his earning capacity. The IO had stated that as the evidence in this regard was in Canada and could not be verified, he chose to disbelieve the statement of Ankit Srivastava. IO has also admitted that he did not even try verify the tax slips of Ankit Srivastava from Canadian Authorities.
78. Hence, I am of the opinion that firstly, there is no evidence that the expenses on travels of Ankit Srivastava were incurred by accused Atul Ranjan CC No. 21/12 60 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 Srivastava and secondly, the IO instead of verifying the evidence regarding the income of Ankit Srivastava whimsically unfairly rejected his statement and withheld from court, the evidence collected during investigation. Even otherwise, the only evidence on this point is in the form of D47 and D49. These documents, even if taken to be proved, will only prove that such amount was spent on travels of Ankit Srivastava but they can never be a proof that this amount was paid from the income of accused Atul Ranjan Srivastava.
79. I accordingly find that merely because son of the accused has made expenses on his travel, these expenses cannot be added to the expenditure of the accused especially when the son of the accused spent this amount outside India and there is no evidence on record to show that this amount, in any manner, had been remitted by the accused to Ankit Srivastava. Its more so when the IO has withheld vial evidence from this court without any justification for doing so. In these circumstances, it cannot be assumed that this expenditure was in fact incurred by accused no. 1.
80. I accordingly find that an amount of Rs.60,296.27 in respect of entry at sl. no. 80 and an amount of Rs.70,756.47 in respect of entry at sl. no. 83 in expenditure table had to be deducted from the total expenditure of the accused.
81. The next contention raised on behalf of the accused is with regard to entry no. 95 in the expenditure table. It is contended that this entry pertains to CC No. 21/12 61 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 property tax which was paid to MCD in respect of property no. 60, RPS Colony, Khanpur, Delhi. This tax was paid for the period 199596 to 200607 and the total amount of tax paid was Rs.8,750/. It has been contended on behalf of the accused that late Sh. BP Srivastava was a pensioner and thus, had the means to pay this house tax. Sh. BP Srivastava died in the year 2004 and thus, prior to his death, whatever payments were made towards property tax of this property were his expenditure and cannot be considered as expenditure of accused Atul Ranjan. The relevant document pertaining to this entry is D65/1.
82. In written submissions, CBI has submitted that this amount has been shown as expenditure of accused Atul Ranjan as after the death of Sh. BP Srivastava, the amount spent on property tax by Sh. Atul Ranjan could not be bifurcated inadvertently and therefore, it is submitted that an amount of Rs.8,104/ which was paid as property tax before the death of Sh. BP Srivastava may not be counted as expenditure of the accused.
83. In view of the above submissions, I find that from the total expenditure of the accused, an amount of Rs.8104/ has to be deducted.
84. As a net result, I find that from the assets of the accused following deductions are to be made:
Amount (Rs) 1 On account of entry no. 17 in assets chart 19750 2 On account of entry no. 18 in assets chart 4143 3 On account of entry no. 19 in assets chart 17077 CC No. 21/12 62 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 Total 40970
85. Thus, the total assets of accused at the end of the check period will be :
Assets as per chargesheet Rs.41,50,117/ Less: Excess assets Rs.40,970/ Rs.41,09,147/
86. Benefit of following income from the record of CBI itself has to be given to the accused.
Amount (Rs) As interest on HLKD No. 090001053 and HLKD No. 050001421 in the name of Akankasha Shrivastav pursuant to entry 1 no. 25 in the expenditure chart. 21415 As an interest on KD No. 070000029 in the name of Akankasha Shrivastav in Canara Bank SD Area Branch, New Delhi pursuant to entry no. 29 in 2 expenditure chart. 8000 Addition to the income of Jyoti 3 Shrivastava 291760 4 Addition to income of Shanti Shrivastav 146537 Money back of in policy No. 119156697 ( 5 D12/24) and D39/41) ( entry No. 9 ) 40000 6 Maturity amount of DDR No. 75279 52050252215 of Akanksha Shrivastava CC No. 21/12 63 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 matured on 19.1.07. ( reference in entry no. 18 of expenses) House loan taken by the accused ( reference to entry no. 59 expenses 7 chart) 400000 Total 982991
87. Thus, the total income of accused during the check period will be:
Income as per chargesheet Rs.97,40,426/ Add: Deficient income Rs.9,82,991/ Rs.1,07,23,417/
88. Similarly, from the expenditure of the accused, following deductions are to be made: Amount (Rs) Expenditure in entry No. 80 of the flight 1 of Ankit Shrivastav ( D18) 60287 Expenditure in entry no. 83 of the flight of 2 Ankit Shrivastav 70757 Property tax paid by the father of the accused but added to his expenditure 3 ( entry no. 95 D65/1) 8104 Total 139148
89. Thus, the total expenditure of the accused during the check period will be : CC No. 21/12 64 of 66 (Parveen Singh) Spl. Judge: CBI-02, NDD: 31.07.2015 Expenditure as per chargesheet Rs.77,77,324/ Less: Excess Expenditure Rs.1,39,148 Rs.76,38,176/ Calculation of Disproportionate Assets:
90. In view of my above discussion, following disproportionate assets will be made out on the basis of income and expenditure of the accused.
Assets in the beginning Rs.4600/ Assets in check period Rs.41,09,147/ Income during the check period Rs.1,07,23,417/ Expenditure during check period Rs.76,38,176/ Likely Savings Rs.30,85,241/ (Income - Expenditure) Net Assets during check period Rs.41,04,547/ (Rs.41,09,147Rs.4,600) Disproportionate Assets Rs.10,19,306/ (Assets Likely Savings) % of DA (DA/Total Income) x 100 9.50%
91. The assets acquired by the accused during the check period are in excess of his savings he could have from his known sources of income. These disproportionate assets are to the tune of Rs.10,19,306/ and is only 9.50% of his total income.
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(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015
92. However, the check period taken by CBI is very long i.e. 28 years. This long check period becomes very important in view of the fact that the percentage of disproportionate assets, either taken as whole i.e. Rs.10,19,306/ or taken in percentage i.e. 9.5%, is not very significant. The Hon'ble Supreme Court in Krishnanand Agnihotri v. State of MP, 1977 (1) SCC 816 has held as under: It will, therefore, be seen that as against an aggregate surplus income of Rs. 44,383.59 which was available to the appellant during the period in question, the appellant possessed total assets worth Rs.55,732.25. The assets possessed by the appellant were thus in excess of surplus income available to him, but since the excess is comparatively small it is less than ten per cent of the total income of Rs.1,27,715.43 we do not think it would be right to hold that the assets found in the possession of the appellant were disproportionate to his known sources of income so as to justify the raising of the presumption under subsection (3) of Section 5. We are of the view that, on the fact of the present case, the High Court as well as the Special Judge were in error in raising the presumption contained in subsection (3) of Section 5 and convicting the appellant on the basis of such presumption.
93. In view of this, I find that as the disproportionate assets are found to be less than 10%, no presumption can be raised against the accused and they cannot be charged u/s 13 (1) (e) of The Prevention of Corruption Act, 1988. The accused are accordingly discharged. File be consigned to the record room.
Announced in Open Court (Parveen Singh) on 31.07.2015. Spl. Judge, CBI02, (This order contains 66 pages New Delhi District, PHC.
and each page bears my signatures)
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(Parveen Singh)
Spl. Judge: CBI-02, NDD: 31.07.2015