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[Cites 22, Cited by 0]

Bombay High Court

Satish Kumar Pawa vs Serious Frad Investigation Office And ... on 6 November, 2023

Author: M. S. Karnik

Bench: M. S. Karnik

2023:BHC-AS:33925



                    PMB                                           29.ba.1068-23.doc


                         IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                              CRIMINAL APPELLATE JURISDICTION

                              BAIL APPLICATION NO.1068 OF 2023

                    SATISH KUMAR PAWA                          ..APPLICANT
                          VS.
                    1. SERIOUS FRAUD INVESTIGATION OFFICE
                    2. STATE OF MAHARASHTRA                    ..RESPONDENTS
                                             ------------
                    Mr. Ashok Mundargi, Senior Advocate a/w Adv. Sankalp
                    Sharma a/w Adv. Abhijeet Badar for the applicant.
                    Adv. H. S. Venegavkar for respondent No.1.
                    Mr. P. H. Gaikwad, APP for the State-respondent No.2.
                                             ------------
                                         CORAM : M. S. KARNIK, J.

                                           DATE     : NOVEMBER 6, 2023.
                    P.C. :

                    1.     Heard learned Senior Advocate for the applicant,

                    learned counsel for the respondent No.1-SFIO and learned

                    APP for the respondent No.2-State.

                    2.     This is an application for bail in respect of the offence

                    punishable under Section 447 of the Companies Act, 2013

                    (hereafter 'the said Act' for short) registered at the instance

                    of the Serious Fraud Investigation Office (hereafter 'SFIO'

                    for short) in Special Company Case No.418 of 2022.

                    3.     The applicant - Satish Kumar Pawa is the accused

                    No.4. So far as the accused No.2-Sant Lal Aggarwal is

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concerned, this Court by an order dated 03.10.2023 had

allowed the application for bail on the terms and conditions

mentioned therein.

4.    The applicant's wife was the Director of Jagat Agro

Commodities Pvt. Ltd. (hereafter 'JACPL for short). The

applicant was the Chief Executive Officer. It is at the

instance of the present applicant that proceedings were

initiated   before   NCLT     as   there    were     some        financial

irregularities on the part of accused No.2 in the matter of

dealings of the said company. The applicant had a grievance

against the accused No.2.

5.    For ease of reference I reproduce the order dated

03.10.2023 passed in Bail Application No.785 of 2023 in

respect of Sant Lal Aggarwal Vs. Serious Fraud Investigation

Office and another. The relevant portion of the order dated

03.10.2023 reads thus :-

      "2.   This is an application for bail in respect of the offence
      punishable under Section 447 of the Companies Act, 2013
      (hereafter 'the said Act' for short) registered at the instance of
      the Serious Fraud Investigation Office (hereafter 'SFIO' for
      short) in Special Company Case No. 418/2022. The period in
      respect of which the accusations are made pertain to the year
      2013 to 2016. The complaint on the basis of which the
      prosecution was initiated by the SFIO is dated 22/4/2022. The
      applicant was, however, arrested on 8/3/2022. There are in all

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      four accused of which one is granted bail by the trial Court and
      one by this Court.
      3.     The applicant is a director of the company named Jagat
      Agro Commodities Pvt. Ltd. (hereafter 'JACPL for short) which
      was initially incorporated in the year 1984 by the Pawa Group
      and in 1993, Aggarwal Group joined as the other shareholder.
      JACPL was primarily engaged in rice production. It is the
      contention of learned senior advocate for the applicant that the
      bank auditors carried out repeated physical verification and vide
      reports dated 12/2/2014, 5/12/2024, 15/6/2015 and 8/10/2025
      categorically verified the physical existence of the godowns and
      the value of the stocks. It is submitted that last of the Forensic
      Audit Report dated 8/10/2015 found the losses incurred by
      JACPL in the year 2014-2015 to be genuine and also found no
      diversion of funds. While adjudicating a lis arising out of a
      dispute between two shareholder groups, that is Pawa Group
      and Aggarwal Group in JACPL, the Company Law Board ('CLB'
      for short) directed SFIO to file a report with respect to the
      position of stock. An assertion was made by Pawa Group that
      stock worth Rs.201 crores was in the godowns. The Ministry of
      Corporate Affairs passed a formal order on 7/3/2016 in exercise
      of its powers under Section 212 (1) (c) of the said Act assigned
      the investigation into the affairs of JAPCL to SFIO. According to
      learned senior advocate, the order of the CLB was
      misinterpreted.
      4.     On 18/4/2016 and 16/5/2016, SFIO conducted physical
      verification at the company's godown and submitted its status
      report. During verification, SFIO took Pawa Group's declaration
      in CLB petition (that stock worth Rs.201 crores was in 36
      godowns) as baseline and concluded that there was only 5%
      variation between the declared stock and the stock found in the
      godowns. The first investigation report dated 21/9/2016 was
      submitted. On 8/3/2022, the applicant was arrested by SFIO on
      his appearance in Special Court, New Delhi in another matter.
      Learned senior advocate submitted that on several occasions the
      applicant was called by SFIO at Mumbai prior to his arrest and
      his statements were recorded. SFIO submitted a supplementary
      investigation report to the Ministry of Corporate Affairs on
      6/4/2022. The accusation is that the applicant defrauded the
      bank by declaring false value of stock offered as collateral. It is,
      thus, the submission of learned senior advocate that the stock
      value of Rs.37.80 crores is arrived at based only on the
      statements of JACPL's employees Suresh Kumar and Siya Ram
      Tiwari and not on the basis of any Scientific Forensic Audit
      independently conducted. Learned senior advocate urged that
      no independent stock audit is conducted by SFIO.
      5.    The accusations of the SFIO primarily are that number of

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      godowns are less than what was stated in the CLB petition filed
      by Pawa Group and the value of the stock is much less than that
      of the value of the stock worth Rs.201 crores mentioned before
      CLB. It is further the accusation that an amount of Rs.550 crores
      has gone to 'Jagat Overseas' from the account of the company
      which amounts to siphoning.
      6.     One of the point urged by learned senior advocate is
      about the applicability of the said Act. It is submitted that
      commencement of investigation under Section 212(2) thereof
      and the exercise of the power of arrest under Section 212(8)
      and consequent prosecution under Section 447 of the said Act,
      all proceedings under the Companies Act, 1956 will continue to
      hold the field until 30/1/2019. It is, thus, the submission that
      once the entire proceedings were initiated on the strength of the
      Companies Act, 1956, there was no occasion, justification or
      jurisdiction with the SFIO to commence and conclude its
      investigations and prosecute the applicant under Section 447 of
      the said Act. It is then submitted that even on the same set of
      accusations, CBI has registered First Information Report (FIR)
      under Sections 420, 467, 468, 471, 120-B of the Indian Penal
      Code (IPC) at the instance of the bank defrauded. It is,
      therefore, submitted that the question is whether prosecution
      under Section 447 of the said Act would stand validated or not
      would also require adjudication at an appropriate stage. In the
      facts and circumstances of the present case, having regard to
      the view that I am inclined to take, I do not propose to delve
      into the aforesaid aspects of this paragraphs which could be a
      subject matter of consideration in appropriate proceedings.
      7.     Mr. Hiten Venegavkar, learned counsel for the respondent
      no.1-SFIO, vehemently opposed this application. It is submitted
      that the applicant is facing serious accusations of financial fraud
      in the company and there are materials to support the
      accusations. It is submitted that though the company projected
      that it has large number of godowns, but during investigation, it
      is revealed that there are much lesser number of godowns. It is
      further submitted that the financial statements are forged and
      fabricated. It is submitted that the company falsely projected
      that it had stocks over Rs.200 crores. However, investigation
      revealed that there was stock of hardly Rs.37 crores. It is
      submitted that the company inflated the value of its stock given
      as collateral to the bank and taken enhanced credit facilities
      from the bank. Relying on the materials, it is submitted that the
      monies received from the bank have then been diverted by
      JACPL to related parties thereby defrauding the bank. It is
      submitted that the investigation report and the supplementary
      investigation report by SFIO reveals that the applicant was
      involved in day-to-day business, he has signed the stock


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      statements and attended board meetings. During the
      investigation when the applicant was confronted, he could not
      identify all the godowns which were disclosed to the bank and
      CLB. It is submitted that it is the company through the applicant
      is responsible for the fraud worth approximately Rs. 349 crores.
      8.     Mr. Venegavkar, placing reliance on the statements of
      Rajkumar dated 6/4/2022, who was the proprietor of 'Jai Shiv
      Trading Co.' submitted that the bills are forged by the said Raj
      Kumar at the behest of JACPL. It is submitted that the
      statement of Vinod Kumar, who is a Chartered Accountant and
      proprietor of 'Mukesh Vinod & Company' reveals that the stocks
      were overvalued. He also relied on the statement of Vikas
      Bansal, an employee, to show how financial irregularities are
      committed by the applicant. It is submitted that there is ample
      material in support of the accusations. It is further submitted
      that there is a transfer of funds to the tune of Rs.550 crores
      from one concern to another which amounts to siphoning. It is
      then submitted that having regard to the serious nature of the
      accusations and as the punishment prescribed for the offence is
      minimum three years imprisonment, this is not a fit case to
      enlarge the applicant on bail on the plea of having undergone
      incarceration for more than 18 months. It is further submitted
      that adequate medical facilities are made available to the
      applicant and therefore, this is not a case where the applicant is
      entitled to be enlarged on bail on medical grounds. It is then
      submitted that though the properties are attached and an
      affidavit has been filed to indicate that part of the amount
      involved in the fraud can be covered up, however, this cannot be
      a factor for enlarging the applicant on bail having regard to the
      serious nature of the accusations.
      9.    Having heard learned counsel, while deciding the present
      application I must bear in mind the provisions of sub-section (6)
      of Section 212 of the said Act which reads thus:-
            "212(6)       Notwithstanding anything contained in the Code
            of Criminal Procedure, 1973 (2 of 1974), [offences covered
            under section 447] of this Act shall be cognizable and no person
            accused of any offence under those sections shall be released
            on bail or on his own bond unless-
            (i)   the Public Prosecutor has been given an opportunity to
            oppose the application for such release; and
            (ii)   where the Public Prosecutor opposes the application, the
            court is satisfied that there are reasonable grounds for believing
            that he is not guilty of such offence and that he is not likely to
            commit any offence while on bail:
                   PROVIDED that a person, who, is under the age of
            sixteen years or is a woman or is sick or infirm, may be
            released on bail, if the Special Court so directs:

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                  PROVIDED FURTHER that the Special Court shall not take
            cognizance of any offence referred to this sub-section except
            upon a complaint in writing made by-
            (i)    the Director, Serious Fraud Investigation Office; or
            (ii)  any officer of the Central Government authorised, by a
            general or special order in writing in this behalf by that
            Government."

      10.    From the record it is seen that the officers of the bank had
      conducted physical audit of the stocks of the JACPL including
      Forensic Audit done where stocks have been valued for over
      Rs.200 crores. There is a status report dated 18/4/2016 of the
      SFIO which mentions that there is only 5% variation in the
      declared stock and the stock found in the godowns during
      inspection. The Forensic Audit Report which SFIO is relying upon
      indicates that JACPL has faced genuine business losses and that
      there is no financial irregularities. It appears that there is no
      independent stock audit done by SFIO. The SFIO has arrived at
      value of the stock based on the statement of the store keepers
      and I find some substance in the contention of learned senior
      advocate for the applicant that SFIO did not carry out any
      independent forensic analysis relating to valuation of the stock.
      11.    So far as the accusation that Rs.550 crores have gone to
      'Jagat Overseas' from the account of the company which
      amounts to siphoning is concerned, it appears that in the
      financial year 2014-2015 Rs.522.60 crores were transferred
      from Jagat Overseas' account to the account of JACPL and
      Rs.552.41 crores was received back from JACPL to 'Jagat
      Overseas'. Prima facie, this may be a transaction squaring up of
      the amount credited and debited. In my prima facie opinion, I
      am satisfied that there is a reasonable ground to believe that
      the offence punishable under Section 447 of the said Act may
      not be attracted in the present case.
      15.   Chapter XXIX of the said Act contains Section 447 which
      provides for punishment for fraud. Section 447 reads thus:-
            "447. Punishment for fraud.
                     Without prejudice to any liability including
            repayment of any debt under this Act or any other law for
            the time being in force, any person who is found to be
            guilty of fraud [involving an amount of at least ten lakh
            rupees or one per cent of the turnover of the company,
            whichever     is  lower],   shall   be   punishable  with
            imprisonment for a term which shall not be less than six
            months but which may extend to ten years and shall also
            be liable to fine which shall not be less than the amount
            involved in the fraud, but which may extend to three

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            times the amount involved in the fraud:
                  PROVIDED that where the fraud in question involves
            public interest, the term of imprisonment shall not be less
            than three years:
                    [PROVIDED FURTHER that where the fraud involves
            an amount less than ten lakh rupees or one per cent. of
            the turnover of the company, whichever is lower, and does
            not involve public interest, any person guilty of such fraud
            shall be punishable with imprisonment for a term which
            may extend to five years or with fine which may extend to
            [fifty lakh rupees] or with both.]
                  Explanation: For the purposes of this section -
            (i)    "fraud" in relation to affairs of a company or any
            body corporate, includes any act, omission, concealment
            of any fact or abuse of position committed by any person
            or any other person with the connivance in any manner,
            with intent to deceive, to gain undue advantage from, or
            to injure the interests of, the company or its shareholders
            or its creditors or any other person, whether or not there
            is any wrongful gain or wrongful loss;
            (ii)   "wrongful gain" means the gain by unlawful means
            of property to which the person gaining is not legally
            entitled;
            (iii) "wrongful loss" means the loss by unlawful means
            of property to which the person losing is legally entitled."

      16.    Learned senior advocate submitted that the applicant is
      now in custody for more than 18 months. Placing reliance on
      Section 447 of the said Act it is submitted that the maximum
      punishment for the offence is imprisonment for a term which
      shall not be less than six months but which may extend to ten
      years. Prima facie, I am of the opinion that having regard to the
      nature of the accusations made in the case at hand, as per the
      first proviso to Section 447 of the said Act, the alleged fraud in
      question involves public interest, for which the term of
      imprisonment shall not be less than three years. However, the
      circumstance that the applicant has undergone custody as an
      undertrial for more than 18 months which period is equivalent to
      half of the minimum punishment for the offence, is the another
      circumstance which I am inclined to consider in favour of the
      applicant for enlarging him on bail.
      17.   One more aspect which needs consideration is an affidavit
      of the applicant's son which has been filed on his behalf which
      records thus:-


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      "AFFIDAVIT OF THE APPLICANT'S SON ON HIS BEHALF
            I, Gaurav Aggarwal, Aged 37 years, son of Shri Sant Lal
      Aggarwal, presently residing at J-401, 4th floor, DLF City,
      Ambience Caltriona, Section-24, Gurgaon, DLF Phase-III,
      Gurgaon, Haryana 122010 do hereby solemnly affirm and
      declare as under:-
      1.     I am the elder son of the Applicant Sant Lal Aggarwal who
      is aged about 64 years. The Applicant's family comprises of his
      wife Smt. Rajni Aggarwal (guarantor in Jagat Agro Commodities
      Private Ltd. JACPL) who is also a senior citizen and suffering
      from various old age-related ailments. That apart, the Applicant
      has one daughter who is married and two sons namely Saurav
      Aggarwal (guarantor in JACPL) and Gaurav Aggarwal (guarantor
      & Deponent herein). While the younger son of the Applicant has
      a wife and 7 year old school going son, the elder son l.e. the
      deponent's family comprises of his wife and two minor children
      i.e. a daughter aged 13 years and a son aged 5 years
      respectively.
      2.    That the share of the Aggarwal Group in JACPL was
      merely 42% out of which the individual shareholding of the
      Applicant was to the extent of 10.61% only.
      3.      That on account of incessant losses to the rice industry
      which has been widely recognized and accepted even by the
      government agencies, JACPL suffered huge losses and the credit
      facilities availed by the company from State Bank of India
      ("SBI") Primary Lender and Punjab National Bank ("PNB") -
      Secondary Lender went away. In the present case, the
      accusations by the SFIO are that Rs.349 crores of the bank
      money having been siphoned off. The accusations are
      vehemently denied by the Applicant.
      4.    That it is a matter of record that the Bank(s) have since
      disposed of the properties that were mortgaged with them for
      the purpose of sanction/grant of credit facilities for
      approximately Rs.120 Crores.
      5.     That the record also reveals that on the basis of the FIR
      registered by the CBI for offences u/s. 120-B, 420, 467, 468 &
      471 IPC vide RC2202020E0013 dated 27.5.2020 and on account
      of the invocation of Section 447 of Companies Act, 2013 by the
      SFIO in the instant case, the Enforcement Directorate ("ED") has
      also commenced its investigations under PMLA vide ECIR
      /14/MBZO-1/2021 dated 31.3.2021. During the process of such
      investigations, the ED has since provisionally attached the
      following assets vide PAO No. 17/2022dated 24.11.2022, which
      was confirmed by the Adjudicating Authority vide order dated
      10.05.2023 in OC 1859/2022:


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       Sr.         Description of Property             Valuation taken
                                                            by ED
       1.    Flat No.819, 8th floor, Amba Deep             15,18,173/-
             Building, 14 Kasturba Gandhi Marg,
             New Delhi measuring 562 Sq. Ft. in
             the name of JACPL.
       2.    Flat No.801, 8th floor, Amba Deep             21,00,000/-
             Building, 14 Kasturba Gandhi Marg,
             New Delhi measuring 360 Sq. Ft. in
             the name of JACPL.
       3.    Flat No.802, 8th floor, Amba Deep             12,31,827/-
             Building, 14 Kasturba Gandhi Marg,
             New Delhi measuring 456 Sq. Ft. in
             the name of JACPL.
       4.    Flat No.803, 8th floor, Amba Deep           2,33,62,500/-
             Building, 14 Kasturba Gandhi Marg,
             New Delhi measuring 445 Sq. Ft. in
             the name of JACPL.
       5.    Office Space no. 328, D. Mall, Plot         17,01,35,000/-
             No.185, Twin District Centre, Sector
             10, Rohini, Delhi 110 085 (Lease hold
             property) in the name of M/s. Jagat
             Overseas.
       6.    Office Space No.321, D. Mall, Plot          19,51,25,000/-
             No.185, Twin District Centre, Sector -
             10, Rohini, Delhi 110 085 (Lease hold
             property) in the name of M/s. Jagat
             Overseas.
       7.    Khewat    No.601/531/439,    Khasra           73,75,000/-
             88/13 & 14, area - 12 kanal, Village
             Kundli, Tehsil Rai, Dist. Sonipat,
             Haryana   vide   deed   registration
             no.9369.
             Total   provisional   attachment             38.86 Crores
             confirmed in OC 1859/2022 vide
             order dated 10.05.2023 (this
             value may be lesser than the fair
             market value)

      6.    That vide another PAO No. 11/2023 dated 27.7.2023,
      further immovable assets have been attached by the ED, the
      total value whereof is said to be approximately Rs. 10.50
      Crores. The said PAO is pending adjudication before the
      Adjudicating Authority, Delhi.


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      7.    That therefore, the total attachment by the ED
      comes to Rs. 49.36 Crores. As stated above, the value
      accorded by the ED may be less than the fair market value
      8.     That apart from the above, it is further humbly submitted
      that the following properties of approximately Rs. 37.25 Crores
      or more have been offered to the bank after mutual discussions
      for the purpose of arriving at a One Time Settlement ("OTS") of
      the entire dues, the details whereof are as under: -
      Properties offered under OTS proposal dated 12.05.2023
      to the Bank towards satisfaction of entire outstanding
      debt:

       S. No.                 Description                    Owner
         1.      Agricultural land measuring 50 kanal         JACPL
                 17 marla (33184 sq. yds Kila
                 No.76/21/BG), 76/21/1(3-10), 76/23/2
                 (5-10), 78/24/1/1(3-6), 88/2(8-0),
                 88/7 (8-0), 88/9 (8-0), 88/8 (7-13,
                 85/10/2 (2-18) situated in village
                 Kundli District, Sonepat (Haryana).
         2.      Agricultural land at village Kohand,         JACPL
                 Tehsil Gharaunda, District Karnal,
                 Haryana, Khewat no.132, Khatoji
                 No.235, Murabba no.14, Kila no.11/2
                 area measuring 1 kanal 10 marla.
         3.      Agricultural land at village Khoand,         JACPL
                 Tehsil   Gharaunda,   Dist.   Karnal,
                 Haryana. Khewat no. 152 measuring 5
                 Kanal 7 Marla.
         4.      Agricultural land situated at Karnal,        JACPL
                 Haryana, Khewat no. 132, khatoni 238
                 admeasuring 75 kanal, 12 marla
         5.      Agricultural land situated at Singhu         JACPL
                 Border, Delhi Khasra no:8/2, 11/1.

      9.    That total OTS Proposal after mutual discussion with the
      Bank is for an amount of Rs. 37.25 Crores which includes the
      value of the above unsold/unattached properties. This proposal
      is under active consideration by the Bank which is evident from
      its email correspondence dated 09.08.2023 which reads as
      under:
              "With reference captioned subject, you are requested to
              provide us LEI number of above company to expediate
              your request in the system. Please, Cooperate"


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      10.    That the Applicant or his family would have absolutely no
      objection for the bank to dispose of the aforementioned assets
      so as to realize its dues.
      11.    That the Applicant and his family members including his
      wife and two sons namely Gaurav Aggarwal and Saurav
      Aggarwal stand as guarantors in JACPL wherein bank has
      already initiated recovery proceedings since 2017. It is humbly
      submitted that majority of including as well as individual assets
      are already auctioned and the remaining proceedings against all
      the family members are undertaken by SBI.
      12.   That it is humbly submitted that during the course of
      hearing of SA/40/2018 titled as "Jagat Agro Commodities Pvt.
      Ltd. V/s State Bank of India" pending adjudication before Debt
      Recovery Tribunal (DRT-III), New Delhi, respective statements
      have been made by the counsel for the Company and the bank
      accepting that the likelihood of matter being finally settled with
      the Bank, in this context, the relevant contents of the order
      08.08.2023, passed by the DRT relevant extract of the order
      reads as under:
      "3.Ld. Counsel for S. applicant submitted that the matter
      is under settlement between the parties and there is
      every likelihood that the matter will be settled between
      the parties".
      "4.Ld. Counsel for respondent no. I has also conceded the
      statement made by Ld. Counsel for S.Applicant and made
      a request to adjourn the matter for next 3- weeks to
      ensure outcome of settlement proposal given by
      S.Applicant".
      13.    That it is evident that the Bank is actively considering the
      OTS Proposal at an advance stage and therefore, there is every
      likelihood of burial of the entire dispute.
      14.     That it is humbly submitted that the bank is actively
      considering the proposal for OTS and if that fructifies, the entire
      liability of the company would come to an end. In any event, it
      is noteworthy that the Pawa Group has almost equal
      shareholding and therefore, the same may also be an equitable
      factor for consideration by this Hon'ble Court.
      15.   That it is further humbly submitted that insofar as the
      personal assets of the applicant and his family are concerned,
      they are left with virtually nothing as everything has gone
      towards the payment of debts and satisfying the lenders. So
      much so, they do not even have their own house to live in and
      have been living in rented accommodation for the last more than
      5 years. The only remaining assets with the family are the
      personal jewelry of the three ladies i.e., the wife of the Applicant

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      and his two daughters-in-law which would come out to be
      approximately Rs. 1.10 Crores. The family is ever ready to place
      this entire jewelry as security with the Learned Trial Court
      during the pendency of the Trial and/or subject to any direction
      that may be issued by this Hon'ble Court.
      16.   That the Applicant further humbly beseeches this Hon'ble
      Court to grant him indulgence and release him on bail so that he
      may make all out efforts to fructify the OTS and generate all
      other resources to settle the entire matter.
      17.    That the Applicant further undertakes to furnish adequate
      surety for the purpose of bail and may be able to persuade his
      relatives etc. to furnish a surety having valuation of upto Rs. 5
      Crores for the purpose of releasing him on bail within such time
      frame/period that this Hon'ble Court may deem fit."
      18.   In paragraph 17 of the affidavit, though it is stated that
      the applicant is willing to furnish a surety having valuation of
      upto Rs.5 crores for the purpose of releasing him on bail, on
      behalf of the applicant, learned counsel on instructions of the
      applicant through his son who is personally present in the Court
      submitted that a sum of Rs.5 crores will be deposited with the
      Special Court by way of Fixed Deposit in the name of the
      concerned Registrar/ Superintendent of the Special Court within
      a period of two months from the date of the applicant's
      enlargement on bail. The statement is accepted as an
      undertaking to this Court. The affidavit to that effect be filed by
      the applicant in this Court before his release. Registry to accept.
      The said deposit will abide by the orders passed by the Special
      Court."

6.     I have heard Mr. Mundargi, learned Senior Advocate

for the applicant and Mr. Venegavkar, learned counsel for

respondent No.1.

7.    Mr. Venegavkar, learned counsel for respondent No.1

submitted that so far as the role of the present applicant is

concerned, the same is slightly different from that of the co-

accused. My attention is invited to the affidavit-in-reply filed



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on behalf of the respondent No.1. Apart from this Mr.

Venegavkar submitted thus :-

      A.   SFIO    investigation   revealed      that        various

      individuals including the Applicant were persons who

      played crucial roles and were responsible for violations

      of fudging of financial statements to avail additional

      loans as also enhanced credit limit from banks without

      sufficient stock, and thereby. committed the offences

      as defined under Section 447 of the Companies Act,

      2013.

      B.   That though the Applicant was never a Director

      or Chairman of A-1 Jagat Agro Commodities Private

      Limited, but he was controlling the affairs of the

      company through his wife, A-3 Sudha Satish Pawa. He

      used to meet various people and presented himself as

      the Chief Executive Officer (CEO) of the Company and

      the same was also displayed on the Website of the

      company.

      C.   That despite not having any signing power on

      behalf of the company, he was actually running the


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      company on behalf of his wife/director, Sudha Satish

      Pawa. He, along with others blatantly used the

      structure of A-1 Jagat Agro Commodities Private

      Limited for taking credit facilities from the banks by

      submitting fudged financial statements with regard to

      the stock position.

      D.      The Applicant remained evasive in his answers

      during investigation and it is pertinent to mention here

      that Applicant/A-4 along with other officials were

      confronted with the fact regarding valuation of the

      stock when most of the godowns were not traceable

      and no satisfactory reply was provided. Despite being

      aware    of   the   position   of   stocks    and       godowns,

      directions of Hon'ble NCLT and subsequent verification

      by the SFIO officers, the same was not informed to

      the bank officials.

      E.   That scrutiny of the bank statements of Jagat

      Agro Commodities Private Limited, Jagat Overseas

      maintained with SBOP, PNB and HDFC Bank, and

      personal accounts of Satish Kumar Pawa, and Satish


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      Kumar   Pawa   HUF,   especially   the    bank       accounts

      maintained with SBOP, PNB, Bank of India of CEO

      Satish Kumar Pawa, Jagat Agro Commodities Private

      Limited, Jagat Overseas & Others, revealed that

      transactions amounting to several crores of rupees,

      especially during the Financial Years 2013-14 to 2015-

      16, had been received into the personal accounts of

      Satish Kumar Pawa by channelizing through Jagat

      Overseas which was, in turn, received from the

      Company.

      F.   He alongwith Sant Lal Aggarwal were controlling

      day to day affairs of the company and were actively

      participating into the banking transactions with the

      Bank including attending the meetings               with the

      consortium of the banks.

      G.   That statement of Vikas Bansal, Vinod Kumar,

      Raj Kumar and Yugul Kishor Garg was recorded during

      the course of investigation which indicates that bogus

      billing was being raised through Jagat Agro to inflate

      the turnover and valuation of the stocks of the


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      company which was used to raise the funds from the

      consortium of the Banks which ultimately resulted into

      default of 386.99 Crores of loan amount to the Banks.

      H.     In light of the foregoing facts, it is clear that

      Satish Kumar Pawa/Applicant was charged for offence

      punishable U/s 447 of the Companies Act, 2013 and

      before granting the bail the court had to cross the

      hurdles of S. 212 (6) of the Companies Act, 2013.

8.    Mr.   Mundargi,     learned    Senior    Advocate        for    the

applicant submitted that the properties which have been

secured in Bail Application No.785 of 2023 concerns the

present applicant as well. To show the applicant's bonafides,

an affidavit dated 05.11.2023 has been filed by the wife of

the present applicant stating thus :-

      "1.   That I am a law-abiding senior citizen having my address
      as mentioned herein above. I am providing this affidavit for the
      purpose of furnishing security in order to secure bail of my
      husband Mr. Satish Pawa, who came to be arrested on 22 nd
      February 2022 in relation to offence under Section 447 of the
      Companies Act 2013 and has been languishing in judicial
      custody lodged at the Mumbai Central Prison at Arthur Road,
      Mumbai.
      2.    Mr. Satish Pawa was a shareholder in Jagat Agro
      Commodities Pvt. Ltd. ("JACPL") wherein I was a director. Me
      and my family ("Pawa group") held around 48.81% of the
      shares of the Company and were involved in marketing and
      promotion activities of JACPL. The operational, financial and


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      administrative affairs of JACPL were primarily under the control
      of Mr. Santlal Aggarwal along with his family ("Aggarwal
      group"). In and around the year 2014, as a result of
      repercussions of the drought and famine on the rice industry
      and rising variable interest rates of the mortgages, the financial
      health of JACPL fell in a delicate position due to which, Mr.
      Santlal Aggarwal, namely Accused No.2 herein, being at the
      helm of all the financial decisions, opted inter alia, for
      enhancement of financial assistance despite there being strong
      resistance from the Pawa group.
      3.     Consequently, the Pawa group was marginalized in the
      financial and operational affairs of JACPL. Thus, due to such
      gross mismanagement of the affairs of JACPL, the Pawa group
      was constrained to act as whistleblowers and therefore, had to
      file a petition before the Hon'ble National Company Law Board
      (NCLB") under Section 397, 398, 402, and 403 of the
      Companies Act 1956.
      4.    That it is also a well-known fact that during the relevant
      time period, due to the incessant losses to the rice industry as
      also recognized and accepted by the government agencies,
      JACPL suffered huge losses and the credit facilities availed by
      the company from State Bank of India ("SBI")-the primary
      lender and Punjab National Bank ("PNB")-the secondary lender,
      had to be restricted and the disbursal arrangements thereto,
      were revoked. In the present case, the accusations by the
      Serious Fraud Investigation Office ("SFIO") are that Rs.349
      crores of the bank money have been siphoned off - The
      accusations are vehemently denied by the Applicant.
      5.     My husband and I have suffered personal losses, including
      the tragic loss of our only child, Ms. Swati Pawa, to a brain
      stroke. Our financial resources have been depleted due to
      property attachments by enforcement agencies and banks. The
      mismanagement of JACPL by the Aggarwal group has led to
      significant professional and personal losses, leaving us without a
      source of income.
      6.     Despite the afore-mentioned challenged, I am willing to
      furnish the following personal property as security for Mr. Satish
      Pawa's bail:
            - Property Details:
                - Plot No. D-842, measuring 564 sq. yds.
                - Located at New Friends Colony, New Delhi-110065


      The Agreement of Sale of the abovementioned property was
      executed in New Delhi on 11 th day of April 1997 between Shri


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      Arun Kumar resident of 61/20, Ramjas Road, Karol Bagh, New
      Delhi and Mrs. Sudha Pawa (me) and my husband Mr. Satish
      Pawa, for the sale of the mentioned plot. The Agreement of Sale
      along with all the relevant documents pertaining to the property
      are hereby annexed and marked as Exhibit 'A'.
      7.       I affirm that my husband and I are co-owners of the
      aforementioned property, each holding an equal share in the
      said same. This property represents our only remaining asset. I
      understand that by furnishing this property as security for bail, I
      may be required to surrender the property if Mr. Satish Pawa
      fails to appear in court as required or violates any conditions of
      bail."


9.    The affidavit is taken on record and marked as Exhibit

"X" for identification.

10. Learned Senior Advocate submits that the present

applicant as well as Mrs. Sudha Satish Pawa will abide by

the statements made in the affidavit.

11. It is at the instance of the applicant that the

proceedings commenced before the NCLT in respect of

financial irregularities alleged by the applicant against the

Director - Sant Lal Aggarwal who has been enlarged on

bail. It is the case of the respondent No.1 that the applicant

along with Sant Lal Aggarwal were controlling day to day

affairs of the company and were actively participating into

the banking transactions with the Bank including attending

the meetings with the consortium of the banks. It is thus


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obvious that the order in the case of co-accused - Sant Lal

Aggarwal enlarging him on bail will cover the case of the

present applicant as well.

12. The applicant presently is 77 years of age. He is

suffering from old age ailments. The applicant was arrested

on 23.02.2022. He is in custody for more than one year and

eight months. The maximum punishment for the offence

alleged is ten years of rigorous imprisonment. No doubt a

minimum period of three years is prescribed. The trial is

likely to take a long time to conclude. Considering the age

of the applicant, the period of his detention as an under-

trial   and   since   the   order   dated   03.10.2023        in    Bail

Application No.785 of 2023 covers the case of the present

applicant also, in the facts and circumstances of the present

case I am satisfied that the hurdle of twin conditions laid

down by Section 212(6) of the Companies Act can be

overcome. The applicant can be enlarged on bail. Hence,

the following order :-

                               ORDER

(a) The application is allowed.

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(b) The applicant-Satish Kumar Pawa in connection with C.R. No. SFIO/INV/JACPL/473/2016 registered with Serious Fraud Investigation Office, Mumbai and in Special Company Case No.418 of 2022, shall be released on bail on his furnishing P.R. Bond of Rs.1,00,000/- with one or more local sureties in the like amount.

(c) The applicants is permitted to furnish cash bail surety in the sum of Rs.1,00,000/- for a period of six weeks in lieu of surety.

(d) The applicant shall not directly or indirectly make any inducement, threat or promise to any person acquainted with the facts of the case so as to dissuade him from disclosing the facts to Court or any Police Officer. The applicant shall not tamper with evidence.

(e) On being released on bail, the applicant shall furnish his contact number and residential address to the Investigating Officer and shall keep him updated, in case there is any change.

(f) The applicant shall attend the trial regularly.

(g) The applicant shall surrender his passport, if any, with the Special Court if not already surrendered.

(h) The applicant shall not leave the country without the permission of the Special Court.

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(i) The statements made in the affidavit shall be abided by the applicant.

13. The aforesaid observations are prima facie in nature expressed in view of the mandate of Section 212(6) of the said Act and the same shall not influence the Special Court while trying the special case.

14. The application is disposed of.

(M. S. KARNIK, J.) 21/21 Signed by: Pradnya Bhogale Designation: PA To Honourable Judge Date: 07/11/2023 12:53:15