Bangalore District Court
State Represented By Dy.Dp/Spe/ vs A.K.Zutshi on 26 August, 2022
IN THE COURT OF THE XXXII ADDL. CITY CIVIL &
SESSIONS JUDGE AND SPL. JUDGE FOR CBI CASES
AT BENGALURU (CCH34)
Dated 26th August, 2022
: PRESENT :
Sri.H.A.Mohan, B.A.L., LL.B.
XXXII Addl. City Civil & Sessions Judge
and Spl. Judge for CBI Cases, Bengaluru
Spl.C.C.No.74/2006
COMPLAINANT : State represented by Dy.DP/SPE/
ACB, Bangalore
(By Public Prosecutor)
vs
RESPONDENT : A.K.Zutshi
(Accused) S/o Late J.N.Zutshi.
No.C 2, Sai Teja Sherwood,
16th Cross, 1st Main,
Pai Layout, Bangalore16
(By Sri.R.Ganesh Kumar,
Advocate)
Date of commission of the 21.03.2006
offence/s :
Offences charged : U/S 13(2) r/w 13(1)(e) of
2 Spl.C.C.74/2006
P.C.Act, 1988
Name of the Complainant : CBI/ACB, Bengaluru
Date of commencement of
the evidence : 08.09.2011
Evidence of accused closed
on : 03.03.2018
Evidence of prosecution
closed on : 25.03.2022
Statement of accused u/S
313 of Cr.P.C. : 06.04.2022
Final Verdict Accused acquitted
(H.A.Mohan)
XXXII Addl.C.C. & S.J. and
Special Judge for CBI Cases, Bengaluru.
JUDGMENT
This case emanates from the charge sheet filed by the CBI/ACB, Bengaluru in RC.7(A)/2003BLR for the offence punishable under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988.
3 Spl.C.C.74/2006
2. The case of the prosecution in brief is that, the Accused Sri.A.K.Zutshi joined the Hindustan Aeronautics Limited as Addl. General Manager Finance at Nasik on 24.09.1990 and was promoted on transfer to the rank of GM (Finance), HAL, Bangalore on 02.11.1992 and on 05.05.1995 he was appointed as Director (Finance), M/s Hindustan Aeronautics Ltd., by the Govt. of India for a period of five year and he was in possession of following assets in his name and in the name of his family members, prior to the period of check i.e. from 01.01.1993 to 24.04.2003 as per ChartA. CHARTA (Assets at the beginning of the check period) SHRI A.K.ZUTSHI Sl. Details Amount No. (Rs.) 1 House hold items 58,900 2 Balance in the SB A/c in SBI, St Mark's 233 Road, Bangalore.
4 Spl.C.C.74/2006 3 Balance in S B A/c in SBI, Colonelgunj, 16,320 Allahabad, 4 NSS 87 Account No 13316 (transferred 10,940 from Allahabad GPO on 1.5.93) at GPO, Bangalore 5 NSS 87 Account No 13356 (transferred 53,924 from Ojhar township) at GPO, Bangalore 6 Balance in the SB A/c of Shri A.K.Zutshi 4,920 No 5803 in Indian Bank, MG Road, Bangalore 1,45,237 Total Smt.Yugji Dhar (Wife) NIL Shri.Naveen Zutshi (Son) - NIL Ms.Pooja Zutshi (Daughter) - NIL
3. It is further contended that Sri.A.K.Zutshi has acquired immovable properties in the form of a site in Sy.No.178/2, at Mahadevapura Village, K.R.Puram Hobli, Bengaluru, in his name, a site in Indrasai Town Ship at Kasaba Hobli, Rayasandra, Devanahalli, Bengaluru, in the name of Smt.Yugji Dhar, three adjacent plots purchased in the name of Sri.Naveen Zutshi in Byrasandra Village, 5 Spl.C.C.74/2006 Mahadevapura, Bengaluru and a site in AECS, Kudulu/Sarjapura Village, Begur Hobli, in his name during the period from 01.01.1993 to 24.04.2002.
4. Further, the assets, both movable and immovable possessed by Sri.A.K.Zutshi and his family members at the end of check period, is detailed as under:
CHARTB (Assets at the end of the check period) Shri.A.K.Zutshi Sl. Details of properties Amount (Rs.) No. 1 One site measuring 4320 sq.ft. In 1,92,399 Sy.No.178/2 at Mahadevapura Village, K.R.Puram Hobli, Bangalore owned by Shri.A.K.Zutshi (purchased from Shri.Chikka Govindappa) including beterment charges and stamp duty 2 One site measuring 5770 sq.ft. Site 8,20,770 No.1353, of AECS, Kudule/Sarjapura Village, Begur Hobli, in the name of Shri.A.K.Zutshi (including registration charges and stamp duty) 6 Spl.C.C.74/2006 3 House hold articles 1,33,450 4 Cash found in house 55,425 5 Indira Vikas Patras/NSC issued by 16,000 Basavanagudi P.O., Bangalore 6 Indira Vikas Patras/NSC issued by GPO, 35,000 Bangalore 7 IDBI Infrastructure Tax Savings Bonds 20,000 8 ICICI Tax Savings Bonds 30,000 9 Balance in the SB A/c No.25001 of 4,66,874 Sri.A.K.Zutshi, in Indian Bank, M.G.Road, Bangalore 10 Balance in the SB A/c of Sri.Naveen 1,424 Zutshi in the Indian Bank, M.G.Road, Bangalore 11 Balance in the PPF A/c in SBI, 88,848 Bangalore Main Branch, in the name of Shri.A.K.Zutshi 12 Outstanding balance of A.K.Zutshi in 8,744 the SBI PBB, Main Branch, St.Marks Road, Bangalore 13 Outstanding Balance in NSS A/c 30,983 No.13316 in GPO, Bangalore 14 Outstanding Balance in NSS A/c 1,52,711 No.13356 In GPO, Bangalore Total 20,52,628 7 Spl.C.C.74/2006 Smt.Yugji Dhar (Wife) Sl. Details of properties Amount (Rs.) No. 1 One Site measuring 30 X 40 sq.ft. 83,000 Sy.No.44, Site No.32 in Indrasal Township at Kasaba Hobli, Rayasandra, Devanahalli, Bangalore including betterment charges and stamp duty 2 Shares held in Indbank Merchant 23,780 Banking Services Ltd.
3 Fixed Deposit in Centurion bank, 5,50,000 Bangalore 4 Balance in the SB A/c in the Centurion 74,337 Bank, Bangalore 5 Balance in the PPF A/c in SBI, Shivaji 62,840 Nagar, Bangalore Total 7,93,957 Shri.Naveen Zutshi (Son) Sl. Details of properties Amount (Rs.) No. 1 Three adjacent plots (610 sq.ft., 1830 8,71,720 sq.ft. And 2440 sq.ft.) purchased in Byrasandra Village, K.R.Puram, Bangalore from Shri.Balmiki Ram, Shri.Subhash Salaria and Smt.Shalini Salaria in HASB Katha No.197/1 and 8 Spl.C.C.74/2006 326/C, Byrasandra Village, K.R.Puram, Bangalore (including registration charges and stamp duty) 2 Balance in SB A/c of Shri.Naveen Zutshi 1,424 in Indian bank, M.G.Road, Bangalore Total 8,73,144 Ms.Pooja Zutshi (daughter) Sl. Details of properties Amount (Rs.) No. 1 Shares (purchase value) held in 3,45,572 Indbank Merchant Banking Services Ltd. Purchased through funds infused by Ms.Pooja Zutshi 2 Ms.Pooja Zutshi's holdings of shares 61,310 which were not purchased through Indbank Merchant Banking Services Ltd., but dematted with the Company 3 Fixed Deposit in Centurion bank, 3,17,000 Bangalore 4 Balance in the SB A/c in the Centurion 55,468 Bank, Bangalore 5 Balance in the PPF A/c in SBI, Shivaji 62,840 Nagar, Bangalore Total 8,42,190 9 Spl.C.C.74/2006
5. It is further contended that during the course of check period from 01.01.1993 to 24.04.2003, Sri.A.K.Zutshi had received net salary of Rs.9,50,237/. His gross income during the said period was Rs.32,85,717/. In addition, he had received income by way of Directors Sitting Fees from M/s BAE - HAL Ltd., amounting to Rs.1,32,000/. He has also received a nonrefundable loan from M/s HAL amounting to Rs.6,04,500/. The income acquired by Sri.A.K.Zutshi and his family members during the check period has been computed as under:
CHARTC (Income during the check period) Shri.A.K.Zutshi Sl. Details of properties Amount (Rs.) No. 1 Pay and allowances of Shri.A.K.Zutshi 9,50,237 from 01.01.1993 to 30.04.2003 at HAL 2 Income by way of Director's Sitting Fees 1,32,000 from BAE HAL, Bangalore 10 Spl.C.C.74/2006 3 NonRefundable Loans from HAL 6,04,500 4 Income from sale of shares of M/s 4,034 Compudyne Winfosystems Ltd. 5 Income from investments in IDBI by 10,950 Shri.A.K.Zutshi 6 Income from the sale of property at 1,14,000 Mahadevapura, Sy.No.205/1 & 2 7 Income from the interest accrued on 17,747 Term Deposits in the Indian bank, Bangalore in the accounts of A.K.Zutshi 8 Second survival benefit of Anticipated 2,000 Endowment Assurance Policy 9 Anticipatory Endowment Assurance 19,696 Policy of LIC taken in 1995 and Maturity claim received in 2000 10 Dues from his previous employer, M/s 27,057 Triveni Structurals, Naini Allahabad 11 Profit on the sale of Allahabad property 5,35,000 12 Rental Income from the Allahabad flat 1,02,579 (from Bharatiya Yantra Nigam) for the period from 1.1.1993 to 9.9.1999 13 Income from UTI MEP 92 on 3,140 Shri.A..Zutshi (No.92439962;11Jan 1998) 14 Income from the NSC invested on 2,473 03.01.89 and matured on 05.01.95 15 Income from the NSC invested on 1,120 14.01.92 and matured on 06.03.98 11 Spl.C.C.74/2006 16 Maturity amount of UTI MEP 92, 17,320 No.921003198 (matured in October 1998) 17 Maturity amount of ULIP No. 14923615 1,200 (matured in March 1999) 18 Maturity amount of LIC Policy, matured 94,882 on 20.04.2003 19 Proceeds from the sale of scooter 15,000 20 Proceeds from the sale of Choice T.V. 4,000 Total 26,58,935 Smt.Yugji Dhar (Wife) Sl. Details of properties Amount (Rs.) No. 1 Returns of investments made in M/s 5,83,980 Pioneer Intermediaries, Mumbai during 200001 2 Sale of jewellery of Smt.Yugji Dhar in 2,42,376 2000 3 Incentive from M/s V.S.Infrastructure 59,437 4 Income earned through investments in 19,197 Franklin Templeton Investments 5 Income from the interest accrued on 25,028 FDs in the Centurion Bank, Bangalore 6 Interest on Savings Bank account in 674 HDFC Bank, Infantry Road, Bangalore 7 Interest on one FD account in HDFC 536 12 Spl.C.C.74/2006 Bank, Airport Road, Bangalore 8 Interest on second FD account in HDFC 536 Bank, Airport Road, Bangalore 9 Interest on various Short Term Deposit 2,642 Accounts in SBH, Indira Nagar, Bangalore 10 Rental Income from the Jammu flat 91,900 11 Profit on sale of shares of M/s 4,034 Compudyne Winfosys Ltd.
Total 10,30,340
Shri.Naveen Zutshi (Son)
Sl. Details of properties Amount (Rs.)
No.
1 Income from M/s Bae HAL Software 91,755
Systems (including PF repayments on resignation) 2 Interest on various Short Term Deposit 3,730 Accounts in SBH, Indira Nagar, Bangalore 3 Interest from SB Account in SBI, 1,136 Aircargo Complex Branch, Bangalore 4 Income by way of interest from SB A/c 378 in Bank of Baroda, M.G.Road, Bangalore 5 Outstanding loan amount due to 1,00,000 Shri.Surinder Mirza 13 Spl.C.C.74/2006
6 Profit on sale of shares of M/s 8,068 Compudyne Winfosys Ltd.
Total 2,05,067
Ms.Pooja Zutshi (daughter)
Sl. Details of properties Amount (Rs.)
No.
1 Returns of investments made in M/s 6,30,753
Pioneer Intermediaries, Mumbai, during 200001 2 Incentive received from m/s 59,437 V.S.Infrastructure 3 Income earned through investments in 12,798 Franklin Templeton Investments during April 2002 4 Income through investments in M/s 25,001 Darashaw & Company 5 Income from the interest accrued in FDs 19,104 in the Centurion bank, Bangalore 6 Interest on Savings Bank Account in 674 HDFC Bank, Infantry Road, Bangalore 7 Interest on one FD account in HDFC 536 Bank, Airport Road, Bangalore 8 Interest on second FD account in FDFC 536 Bank, Airport Road, Bangalore 9 Interest on Savings bank account in 415 HDFC Bank, Bangalore 14 Spl.C.C.74/2006 10 Interest on various Short Term Deposit 11,237 Accounts in SBH, Indira Nagar, Bangalore 11 Stipend paid by Chartered Accountant 14,400 (M/s T.Murali & Co.) 12 Coaching fees earned 42,000 Total 8,16,891
6. It is further contended that investigation also revealed that Ms.Pooja Zutshi D/o Sri.A.K.Zutshi and Smt.Dugji Dhar W/o A.K.Zutshi had furnished false information in their Income Tax Returns of the Assessment Year 200102. It was furnished in the Income Tax Returns that Smt.Yugji Dhar had carried out trading of shares in the Delhi Stock Exchange through M/s Moongipa Securities Ltd., New Delhi, during the period 17.09.2001 to 31.01.2002, and had posted a net profit of Rs.6,46,426.66. Similarly, it was furnished by Ms.Pooja Zutshi that she had carried out trading in shares in the Delhi Stock Exchange 15 Spl.C.C.74/2006 through M/s Moongipa Securities Ltd., New Delhi posting a net profit of Rs.4,15,393.78/. It was revealed that these trading did not take place in the Delhi Stock Exchange. Smt.Yugji Dhar and Ms.Pooja Zutshi, had, with the help of the said company, prepared false contract notes, which were used while filing the Income Tax Returns to project non existent income to cover the illgotten wealth and to legalize the earnings of Shri.A.K.Zutshi through corrupt activities. It was also revealed that Sri.A.K.Zutshi had himself contacted the company, M/s Moongipa Securities, New Delhi, in connection with the above activities.
7. During investigation it was revealed that Sri.Naveen Zutshi during period from January 2000 to May 2002 had received Rs.13,48,600/ in his account at SBI, USA, from his mother's account and his sister's account in Centurion Bank, Cunningham Road, Bangalore. An amount 16 Spl.C.C.74/2006 of Rs.5.65 lakhs was sent from the account of Smt.Yugji Dhar at Centurion Bank, Bangalore favouring the account of Sri.Naveen Zutshi, in the Bank of America, New York Branch stating in the relevant application that the money was to be used for the purpose of education of Sri.Naveen Zutshi. As a proof, the loan papers of Bank of Baroda, which showed that Sri.Naveen Zutshi had applied for Educational Loan and had been sanctioned Rs.5.65 lakhs in January 2000 was used, even though the sanctioned loan amount was not actually availed.
8. It is further contended that on 15.07.2002 Sri.Naveen Zutshi, had sent an amount of Rs.2,00,762/ from his account in SBI, Chicago, to SBH, J.C.Road, Bangalore purportedly towards the repayment of his Educational Loan. This money was sent out of the amount of Rs.3,94,800/ sent to him, from the account of Ms.Pooja 17 Spl.C.C.74/2006 Zutshi in Centurion Bank, Bangalore on 08.07.2002, only a week before.
9. The details regarding the expenditure incurred by the accused and his family members, during the period of check, under various needs, including traveling in India and abroad, loss incurred in investments, tax paid on Capital Gains, education of his children etc. during the period of check, from 01.01.1993 to 24.04.2003, has been worked out as follows:
CHARTD (Expenditure during the check period) SHRI.A.K.ZUTSHI Sl. Details of Properties Amount No. (Rs.) 1 Membership Deposit of M/s Sterling Holiday 60,000 Resorts.
2 Annual Amenity charges for Sterling Resorts 1,400 for 200102 3 Travelling expenditure of Shri AK Zutshi and 15,314 wife in the BangaloreLondonBangalore and 18 Spl.C.C.74/2006 BangaloreLondonAmsterdamBangalore sectors via London and on a companionfree offer (through M/s Sony's Travels). 4 Domestic Travels made by the family 46,225 members of Shri A.K.Zutshi through M/s Sony's Travels (April 2001 to July 2001) 5 Expenditure incurred toward training of 7,600 family members in software (OTCO International).
6 Registration of Ms.Pooja Zutshi in Bangalore 2,565 University 7 Expenditure towards education of Naveen 17,000 Zutshi in MVJ College of Engineering, Bangalore 8 Expenditure towards education of Pooja 37,912 Zutshi in Mt. Carmel College Bangalore 9 Expenditure on account of fee of Naveen 435 Zutshi in KV, M E G Centre, Bangalore, 10 Expenditure on account of fees of Pooja 480 Zutshi in KV, M E G Centre, Bangalore 11 Loss incurred on the sale of Personal 33,500 Computer in March 2003 12 Purchase of printer from M/s "Synergy", 5,750 R.T.Nagar, Bangalore 13 Upgradation of PC by M/s Triveni 19,800 Information Technology, Bangalore. 14 Purchase of Stabilizer and Modem Cable 3,620 15 Expenditure towards interest on Education 56,354 Loan availed by Naveen Zutshi form the Corporation Bank, Shanti Nagar, Bangalore. 16 Expenditure towards payment of interest on 65,042 19 Spl.C.C.74/2006 Education Loan availed by Shri Naveen Zutshi from the SBH, J.C.Road Branch, Bangalore.
17 Donation to ISKCON Trust, Tirupathi, A.P. 14,444 18 Expenditure towards repayment of HDFC 1,89,134 loan, other than deductions made by the office.
19 Life Membership to Indian Institute of 2,000 Materials Management, Bangalore 20 Premium payment towards Jeevan Surabhi 70,000 Policy 21 Fees paid towards Aptech Software Core 18,120 22 Locker rental of Pooja Zutshi in HDFC Bank, 1,675 Bangalore 23 Charges for nonmaintenance of Minimum 1,150 balance in HDFC Bank, Bangalore, by Kum Pooja Zutshi 24 Expenditure on the Moscow trip by Smt Yugji 37,499 Dhar 25 Travel fare of Yugji Dhar on MumbaiLondon 56,120 Mumbai route including taxes through Gulf Air 26 Travel tax of Smt.Yugji Dhar and Ms. Pooja 5,810 Zutshi on MumbaiParisMumbai route on companionfree offer 27 Travel tax of Naveen Zutshi on MumbaiParis 80,679 Mumbai route through Air France 28 Tax on free ticket dt 28.6.02 of Ms Pooja 3,577 Zutshi on ChicagoMumbai route (against Frequent Flier Programme) 29 Tax on free ticket dt 12.12.03 of Ms.Pooja 3,577 20 Spl.C.C.74/2006 Zutshi on ChicagoMumbai route (against Frequent Flier Programme) 30 Tax on free ticket dt 31.3.2003 of 1,002 Shri.Naveen Zutshi on ChicagoMumbai route (against Frequent Flier Programme) 31 Betterment Charges paid by Shri A. K. Zutshi 53,499 towards land on Sy No.178/2, Mahadevpura Village.
32 Expenditure on package tour to Thailand 18,000 33 Visa charges paid by Smt.Yugji Dhar to 16,025 various countries 34 Visa charges paid by Ms. Pooja Zutshi to 3,600 various countries 35 Visa charges paid by Shri.Naveen Zutshi to 6,575 various countries 36 Journey made by Shri.A.K.Zutshi from 59,335 London to Chicago and back to London through Balmer Lawrie & Co. (in July 2002) 37 Journey made by Sri Naveen Zutshi on 40,700 BangaloreNew York route in January, 2000 38 Expenditure towards tax on companion free 7,447 air ticket of Air India YD 7/02 39 Expenditure towards services of Balmer 1,840 Lawrie & Co.
40 Domestic Travels of Zutshi family members 16,248 through M/s Balmer Lawrie & Co. 41 Total Expenditure through Diner's Club/Citi 1,25,760 Bank Credit card by Shri A.K.Zutshi 42 Total Expenditure through BoB Card by Shri 7,420 A.K.Zutshi 43 Charges towards Basic Travel Quota issued in 14,535 21 Spl.C.C.74/2006 the name of Smt.Yugji Dhar in November 2001 from M/s Esvee Cargo C&F Services (p) Ltd (US $ 300) 44 Charges towards Basic Travel Quota issued by 23,675 M/s Nucleus Securities in the name of Smt.Yugji Dhar in May, 2001 (US $ 500) 45 Charges towards Basic Travel Quota issued by 23,725 Indian Bank, MG Road, Bangalore, in the name of Smt.Yugji Dhar in June, 2001 (US $
500) 46 Charges towards Basic Travel Quota issued by 23,725 Indian Bank, MG Road, Bangalore, in the name of Ms.Pooja Zutshi in June, 2001 (US $
500) 47 Fees paid towards education of Shri Naveen 10,000 Zutshi in the Microcell Education Centre, Bangalore, in 199798 48 Cost of purchase of an Aquaguard water 3,880 purifier 49 Cost of purchase of accessories to the 600 Aquaguard water purifier 50 Service contract for the Aqua guard water 1,550 purifier during 199598.
51 Cost of books purchased from Midland Book 2,566 Shop.
52 Paid to ADA in full settlement towards 1,618 balance for sale of flat in Allahabad in 1997 53 Registration costs of the sale of the flat at 41,410 Allahabad, in 1997.
54 Demat charges of Indbank Merchant Banking 5,480 Services Ltd., in respect of Smt. Yugji Dhar, 22 Spl.C.C.74/2006 Ms. Pooja Zutshi and Shri Naveen Zutshi 55 Payment towards VSNL charges for ISDN 9,650 connection 56 Expenditure on stamp duty/ Registration 20,880 charges in the sale of joint property at Sy.
No.205/1&2, Mahadevapura Village, Bangalore 57 Interest on loan taken from the Indian Bank 5,782 by Shri A.K.Zutshi, for the purchase of computer 58 Professional Charges paid to Chartered 13,500 Accountant.
59 Registration fees by Ms.Pooja Zutshi for 3,150 registering for Chartered Accountancy. 60 Expenditure incurred at Century Club, 1,724 Bangalore.
61 Expenditure incurred at the Karnataka 230Badminton Association, Bangalore. 62 Expenditure incurred at Bangalore Club, 1,136 Bangalore.
63 Expenditure incurred for the membership of 540 Indira Nagar Club 64 Donations etc towards Kashmiri Hindu 2,301 Samathi, Bangalore 65 Payment towards premium of ULIP 7,200 No.14923615(199399) 66 Tax paid on Capital Gains from the sale of 8,000 site at Mahadevpura Village 67 Expenditure on interest component of 1,560 refundable loan availed from HAL 68 Net expenditure towards education of Shri 851,068 23 Spl.C.C.74/2006 Naveen Zutshi and Ms. Pooja Zutshi, in USA. 69 Non verifiable house hold expenditure (1/3rd 1,139,239 of gross salary of Rs.32,85,717/ received from HAL and total sitting fees of Rs.1,32,000/ received as Director of BAE HAL.) 34,32,932 Total SMT.YUGJI DHAR (Wife) Sl. Details Amount No. (Rs.) 1 Loss made by investing in JM Balanced 1,18,257 Mutual Fund 2 Loss incurred by investing in Franklin 8,893 Templeton Funds in January 2001 Total 1,27,150 SHRI. NAVEEN ZUTSHI (SON) - NIL MS.POOJA ZUTSHI (Daughter) Sl. Details Amount No. (Rs.) 1 Loss made by investing in JM Balanced 1,18,257 Mutual Fund 2 Loss incurred by investing in Frankiln 10,163 Templeton Funds 3 Expenditure towards statutory charges, 39,315 brokerage and related charges 1,67,735 Total 24 Spl.C.C.74/2006 Calculation of Disproportionate Assets of Shri A.K.Zutshi: Shri Smt.Yugji Shri Ms.Pooja A.K.Zutshi Dhar (in Naveen Zutshi (in (in Rs.) Rs.) Zutshi( in Rs.) Rs.) Chart A 1,45,237/ Chart B 20,52,628/ 7,93,957/ 8,73,144/ 8,42,190/ Chart C 26,58,935/ 10,30,340/ 2,05,067/ 8,16,891/ Chart D 34,32,932/ 1,27,150/ 1,67,735/ (BA) 19,07,391/ 7,93,957/ 8,73,144/ 8,42,190/ (CD) 7,73,997/ 9,03,190/ 2,05,067/ 6,49,156/ (BA)(C 26,81,388/ 1,09,233/ 6,68,077/ 1,93,034/ D) (i) (ii) (iii) (iv) Extent to which assets and receipts are disproportionate to the likely savings of Shri A.K. Zutshi is : (i)+(ii)+(iii)+(iv)=Rs.34,33,266/
10. It is further contended that for the period of check, as against the total income of Sri.A.K.Zutshi of Rs.26,58,935/ from all known and lawful sources, Sri.A.K.Zutshi and his family members were seen to have possessed assets and receipts, which are disproportionate to 25 Spl.C.C.74/2006 the likely savings of Sri.A.K.Zutshi to the extent of Rs.34,33,266/, which he could not satisfactorily account for, during the investigation. Hence, Sri.A.K.Zutshi has acquired disproportionate assets to the tune of Rs.34,33,266/ during the period of check and as on 24.04.2003 he was found to be in possession of assets and pecuniary resources in his name and in the names of his family members to the tune of Rs.34,33,266/, which he could not satisfactorily account for. Whereas, the above acts of A.K.Zutshi, Director (Finance), HAL, Bangalore constitute the commission of the offence punishable under Section 13(2), 13(1)(e) of the Prevention of Corruption Act, 1988.
11. It is further contended that since the accused A.K.Zutshi has already retired from service and hence there is no requirement for obtaining the sanction for prosecution 26 Spl.C.C.74/2006 from the competent authority of Hindustan Aeronautics Ltd. Hence, prayed to take cognizance of the offence and issue process.
12. After submitting the said charge sheet, my learned predecessor in office has taken cognizance of the offence punishable under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act. Thereafter, ordered to issue summons to Accused. In response to the summons issued, Accused appeared along with his Advocate and he was enlarged on bail. Thereafter, my learned predecessor has framed the charges for the offence punishable under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act and read over to the accused in English language known to him. Since the accused pleaded not guilty, trial for recording the evidence was fixed.
27 Spl.C.C.74/2006
13. In order to prove the guilt of the accused, the prosecution has examined CW2, CW4, CW1, CW7, CW15, CW17, CW13, CW14, CW25, CW26, CW45, CW24, CW43, CW44, CW23, CW18, CW50, CW47, CW49, CW51, CW53, CW52, CW5, CW62, CW63, CW61, CW64, CW65, CW67, CW69, CW75, CW3, CW60, CW102, CW105, CW106, CW56, CW107, CW111, CW98, CW103, CW101, CW99, CW112, CW114, CW109, CW110, CW108, CW115 and CW37 as PW1 to PW50 and got marked Ex.P.1 to P.198. During the course of crossexamination, the Accused got marked Ex.D.1 to D.42, D.50 and D.51 by confronting the said documents to the witnesses. The other witnesses are not examined.
14. Thereafter, statement under Section 313 Cr.P.C. has been recorded by putting the incriminating evidence available against Accused. The accused has answered the 28 Spl.C.C.74/2006 questions as per the mention made in the statement.
15. Thereafter, the accused A.K.Zutshi himself examined as DW1 and got marked Ex.D.43 to D.49.
16. Heard the arguments of learned Public Prosecutor and Sri.R.Ganesh Kumar the learned counsel for the Accused.
17. The points that would arise for my consideration are:
1. Whether sanction was necessary to file the charge sheet against the Accused?
2. Whether the prosecution proves beyond all reasonable doubt that the Accused being the public servant while working as Director (Finance), M/s Hindustan Aeronautics Limited, Bengaluru during the period between 29 Spl.C.C.74/2006 01.01.1993 to 31.12.2002 by corrupt or illegal means or otherwise by abusing his official position, acquired assets or pecuniary resources, which are disproportionate to his known source of income to the extent of Rs.34,33,266/, which he could not satisfactorily account for and thereby committed the offence punishable under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988?
3. What order?
18. My findings on the above points are as under:
Point No.1 : In the negative Point No.2 : In the negative Point No.3 : 'As per final order' for the following:
30 Spl.C.C.74/2006 REASONS
19. POINT NO.1: During the course of arguments, no submission has been made with regard to sanction. However, it is noted that admittedly the accused was not in service when the charge sheet was filed. The prosecution is relying upon the judgment reported in AIR 2011 SC 2893 (Chittaranjan Das v. State of Orissa). As per the said judgment of Hon'ble Supreme Court, no sanction is necessary if the Government Servant has already retired from the service at the time of filing the charge sheet. Therefore, without much discussion, I hold that the contention of the prosecution is to be allowed in that regard. Accordingly, I answered Point No.1 in the negative.
20. POINT NO.2: The learned Public Prosecutor Smt.H.K.Hema during the course of her arguments has 31 Spl.C.C.74/2006 highlighted with regard to notes prepared by her and submitted before the court. Having regard to the crux involved in the matter and since there are admitted items, it is better to discuss one by one as per Chart A, B, C and D to arrive at proper conclusion. So, let me take Chart - A mentioned in the charge sheet to ascertain as to the correctness of the assets available in the hands of the accused at the beginning of the check period. The check period is from 01.01.1993 to 24.04.2003. Admittedly, the accused was working as Director(Finance), HAL, Bengaluru during that period. As per assets mentioned in ChartA, item No.1 is shown as house hold items 58900. There is no dispute with regard to this item. The second item is with regard to balance in SB A/c in a sum of Rs.233/. The same is also not in dispute. Item No.3 is the balance in SB A/c. The same is Rs.16,320/ and there is no dispute with regard 32 Spl.C.C.74/2006 to said item. Item No.4 is shown as Rs.10,940/ pertaining to NSS 87. The same is also not in dispute. Item No.5 is Rs.53,924/ in respect of same NSS and there is no dispute with regard to said aspect. Item No.6 is bank balance of Rs.4,920/ and there is no dispute.
21. Further, the prosecution during the course of arguments has submitted the Chart and as per the said Chart, it is contended that the total assets at the end of the check period in respect of accused was Rs.20,59,199.17. It is further contended that the assets of wife of the Accused at the end of check period was Rs.7,77,424/ and the assets of his daughter Miss.Pooja Zutshi was Rs.8,42,189.94 and total amount comes to Rs.44,48,989/.
22. During the course of arguments, the learned counsel for the Accused Sri.R.G.K. has highlighted that only 33 Spl.C.C.74/2006 in respect of 20 items there is a serious dispute. Therefore, if those items are taken note of in accordance with material on record, it is easy for the court to come to conclusion as to whether there was so much of disproportionate asset held by the accused during the check period or not. EXPENDITURE
23. The first and foremost point raised is with regard to item shown in Sl.No.69. The said statement is with regard to nonverifiable house hold expenditure. Admittedly, the prosecution has taken nonverifiable house hold expenditure at 1/3rd of gross salary of Rs.32,85,717/. But, the learned counsel Sri.R.G.K. has brought to the notice of the judgment of Hon'ble Supreme Court in Sajjan Singh's case. In that judgment, Hon'ble Supreme Court has held that with regard to that aspect 1/3rd of net income is 34 Spl.C.C.74/2006 required to be taken. For this, the learned PP has fairly considered. Therefore, in view of the said settled law, 1/3rd of the net income is required to be taken as non verifiable house hold expenditure. If that is adopted, the total expenditure comes to Rs.3,41,237/ in place of Rs.7,51,238/ as claimed by the prosecution.
24. The next item is with regard to net expenditure towards the education of Sri.Naveen Zutshi and Miss.Pooja Zutshi, the children of the Accused in USA. According to the prosecution, a sum of Rs.8,51,008/ has incurred towards that expenditure. The learned Public Prosecutor is relying upon Ex.P.63, 64, 62, 61 and the evidence of PW22 and 21.
25. The learned counsel for the Accused Sri.R.G.K. has seriously disputed the said aspect and contended that in 35 Spl.C.C.74/2006 order to prove the expenditure incurred in USA, the prosecution got an order from the court for conducting the further investigation in USA with regard to the said expenditure, but later the prosecution filed Closure Report dated 24.04.2011 stating that no material has been collected in that regard. The Accused has filed objection for acceptance of Closure Report filed in that regard. When the prosecution had taken order to conduct the further investigation and the same was considered by the accused for the purpose of bringing truth in the case, why the prosecution did not conduct the further investigation with regard to that aspect and why the prosecution has filed Closure Report, has not been explained at all. The learned counsel has highlighted the admissions elicited during the course of crossexamination of PW49, who is the Investigating Officer.
36 Spl.C.C.74/2006
26. In para No.17 of the crossexamination, suggestions were made with regard to that aspect. The said portions reads as under:
"In the case no permission was sought of the court for further investigation in the case after laying charge sheet. Now I see a petition moved by me dt.23.8.2006 before the court. It is true to suggest that by filing this petition further investigation in the case was sought. Subsequently, by filing a petition dt. 25.7.2009 further investigation sought in the case was withdrawn. It is false to suggest that the Educational Expenses of the children of the accused could not have been taken at arriving the final disproportionate asset of the accused since no documents could be collected for the purpose during investigation.......................As there was no necessity I did not go to USA to ascertain the Educational Expenses of the children of the accused. Now I see the petition 37 Spl.C.C.74/2006 dt.20.4.2011. The petition bears the signature of my successor Sri S.S.Giri, Dy.S.P, CBI/ACB/BNG."
27. As rightly pointed out by Sri.R.G.K. when permission was taken from the court by the Investigating Officer to conduct the further investigation as per Section 173(8) of Cr.P.C. to ascertain as to the actual expenditure towards the education of the children of the accused, it was the duty of the Investigating Officer to conduct the further investigation in that regard and to submit the report. But, for the reasons best known to him, he did not conduct the further investigation in that regard and filed the Closure Report. Further, the Investigating Officer, as per the above evidence was not able to give proper explanation as to why the material could not be collected to ascertain the actual educational expenditure. Since there is no proper explanation and no material was collected in that regard, as 38 Spl.C.C.74/2006 per Section 114 of the Evidence Act, an adverse inference is required to be drawn against the prosecution to the following effect. Either they must be collected the materials and that material was not satisfied with the claim of the prosecution or there was no material with regard to the expenditure of Rs.8,51,008/ with regard to the education. Therefore, in the absence of any material in that regard, the documents marked in the evidence of PW21 and 22 as per Ex.P.63, 64, 62, 61 and 60 cannot be relied upon. In view of the said reasons and since proper explanation as to why further investigation could not be conducted and why material was not collected with regard to that aspect, the case of the prosecution that such an expenditure was made by the accused towards the education of Sri.Naveen Zutshi and Miss.Pooja Zutshi in USA cannot be believed and accepted. Expenditure cannot be pleaded on assumptions 39 Spl.C.C.74/2006 and presumptions and there must be a specific material to prove that aspect. Therefore, as rightly pointed out by Sri.R.G.K. this amount cannot be considered towards the expenditure.
28. The next point highlighted by Sri.R.G.K. in his arguments is with regard to expenditure incurred for the Membership of Indra Nagar Club, Karnataka Badminton Association etc. The learned Public Prosecutor in the synopsis mentioned the same in Sl.No.61 and 63 of 'D' Chart, it is contended that a sum of Rs.75,230/ and Rs.50,000/ was incurred towards the said aspect and therefore, same is to be taken as expenditure.
29. The learned Public Prosecutor is relying upon Ex.P.153, 168 and 167 in that regard. The learned Public Prosecutor has seriously argued that in view of said material 40 Spl.C.C.74/2006 on record it is just and proper to consider the same and to show same in the expenditure column.
30. On the other hand, the learned counsel for the accused Sri.R.G.K. has argued that as per Ex.P.13, Membership Fee was borne by the employer to the extent mentioned therein and hence the remaining can only be taken as expenditure on the part of the accused. It is further argued that as per Ex.P.153 employer has defrayed this expenditure.
31. The prosecution is relying upon evidence of PW10 and above said documents. Even though Ex.P.163 discloses about payment of Rs.25,000/ each on two occasions and Rs.75,000/ towards the Membership Fee in respect of Indra Nagar Club and Century Club, but since the employer has given a letter as per Ex.P.13 to the effect that 41 Spl.C.C.74/2006 the accused was entitled to become member in two clubs out of the amount of the HAL and accordingly paid the amount and since after having analyzed the evidence the IO has taken the Membership Fee of Rs.540/ and Rs.230/ towards his share of investment, without making any evidence by PW49 in his examinationinchief to the effect that even though he had taken expenditure at Rs.540/ and Rs.230/ respectively, but since now he noticed that there is evidence to show that the expenditure was Rs.50,000/ and Rs.75,230/ towards the Membership Fee in respect of the above said Clubs that was invested by the accused and gave an opportunity to the accused to crossexamine him on the said aspect and to elicit any admissions, it is not possible for the court to rely upon the arguments canvassed by the learned Public Prosecutor. That apart, when no opportunity was there to the Court to frame the question to record the 42 Spl.C.C.74/2006 statement of the accused as contemplated under Section 313 Cr.P.C. and then give an opportunity to the accused to give his explanation or his evidence, as rightly pointed by Sri.R.G.K., the accused is not open to the prosecution to now contend that at this stage that, that was the expenditure incurred by the accused. Therefore, since law does not permit to raise this issue at the time of arguments, without giving any opportunity to the accused in that regard, the Court cannot accept the arguments of learned Public Prosecutor. Therefore, the said amounts claimed by the learned Public Prosecutor is not accepted. INCOME ASPECT
32. There is a serious dispute is with regard to income in the hands of accused by means of Share Trading Profit from Moongipa by wife and daughter of the accused.
43 Spl.C.C.74/2006 According to the accused, a sum of Rs.4,16,293/ was profit during the check period through the Share Trading made by his daughter Miss.Pooja Zutshi and Rs.6,47,385/ was profit by his wife Smt.Yugjidhar from the share trading Moongipa Securities.
33. The learned Public Prosecutor has seriously objected for taking these amounts as income in the hands of accused at the end of the check period. It has been very seriously argued that just for declaring the said amount in the bank account or in the Income Tax Return, one cannot claim that it was acquired through a legal source. As per judgment laid down by the Hon'ble Supreme Court in Jayalalitha's case, mere declaration of any amount in Income Tax Returns is not enough and therefore, the person has to prove by documentary evidence that the said amount was earned through legal source. It is argued that just by 44 Spl.C.C.74/2006 investigating Rs.25,000/ by Miss.Pooja Zutshi, how it was possible to earn Rs.4,16,293/ within a short period and Rs.6,47,385/ by the wife of the accused. It is further argued that since the accused was working as Director (Finance) in HAL and having very good rapot with share market and Delhi Stock Exchange, in order to escape from the liability, he must have influenced the person in Stock Exchange and got the alleged documents. Admittedly, it was not reported to Delhi Stock Exchange and also failed to explain as to what prevented him to report the same to Delhi Stock Exchange. Therefore, in the absence of proper evidence in that regard, the contention of the accused cannot be considered. It is vehemently argued that this is not a legal source of income, but making the claim by the accused just to escape from the clutches of law. Therefore, at any cost, these two amounts could not be taken as income in the 45 Spl.C.C.74/2006 hands of the accused at the end of check period.
34. For this, the learned counsel for the accused Sri.R.G.K. has highlighted that even as per the evidence of PW49 and 50 and the relevant entries in Ex.D.38, P.199, P.198, P.193, P.51 there is a legal source of income. It is argued that there is a cash flow to the accused. The Investigating Officer has admitted that he has examined the person from Moongipa Securities and recorded the statement and collected the documents, but intentionally the same has not been produced along with final report. As per evidence of PW50 in Stock Exchange share business 'off the floor' and 'on the floor' trade takes place and these transaction were 'off the floor' transactions and it is permissible under law. It is argued that in 'off the floor' trade, it is between Brokers themselves, therefore, the amount would be in the hands of broker and that will be 46 Spl.C.C.74/2006 used as capital in his hands and it will be reinvested and earned the profit. In Stock Market business, it is uncertain that sometimes party may loose the entire money and some times it is possible to earn crores of rupees within one day or two days, it is depending upon the increase and decrease of nifties and therefore, the contention of the prosecution that there is no proper evidence with regard to these amounts, is absolutely false. Their own documents clearly disclose that the amount was credited to their accounts and it was declared in the Income Tax Returns. The arguments of the learned Public Prosecutor that the accused has influenced the concerned person in the stock business and created the documents, holds no water. It is not possible to influence the Delhi Stock Exchange for the purpose of getting the documents. It is a failure on the part of broker, if it was not reported to Delhi Stock Exchange. But, the 47 Spl.C.C.74/2006 evidence of PW50 is very clear that such a transaction is permissible and Delhi Stock Exchange was fully aware that Miss.Pooja Zutshi and Smt.Yugjidhar Zutshi were having share trade transactions with Delhi Stock Exchange. Therefore, there is a sufficient material to show that these two amounts were earned by the wife and daughter of the accused. Therefore, noninclusion of the said amount in the Chart - C amounts to miscarriage of justice and it will cause injustice to the accused.
35. In the light of the said arguments, I have perused the evidence of PW49, who is the Investigating Officer. In the course of further examinationinchief, PW49 himself admits Ex.P.189, P.190, P.191, P.192 and P.193.
36. During the course of crossexamination, PW49 states as under:
48 Spl.C.C.74/2006 "36.During the course of my investigation there was no impediment for me to record the statement of any of the persons in Moongipa Securities Pvt. Ltd., It is also true to suggest that there was no impediment for me to collect any information from Moongipa Securities Pvt. Ltd., either hard copy or soft copy. It is true to suggest that I have not procured Ex.P. 197 and 198. I am not aware as to who has procured the said certificates. It is true to suggest that there was no impediment for me to produce the letters which were issued to PW50 Sri.Shanmugum calling upon him to produce the documents.
37.I am aware that in stop exchange Business, Service Tax, Turn over Tax and Stamp duty are payable on the transactions. I have not enquired as to whether Service Tax was paid on all the off the floor trade, with Department of Central Tax.
I also did not verify with Central Sales Tax department as to whether those transaction were genuine or not. I also did not verify from the department of Stamps and Registration as to whether required stamp duty was paid or not. I did not verify from the broker as to whether margin money was paid or not. I also did not verify from the Moongipa Securities Pvt. Ltd., as 49 Spl.C.C.74/2006 to whether statutory compliances were made in respect off the floor trade transactions. I was aware that the cash book relating to bank transactions of Moongipa reflects the off the floor transactions. It is true to suggest that during the course of my investigation I did not seize the said documents. I am aware that each of the broker will maintain party ledger of the broker. It is true to suggest that the said ledgers will speak about the each of the transaction pertaining to their client, including that off the floor transactions. It is true to suggest that I have not seized the party ledger documents during the course of my investigation.
38.When I seized Ex.P189, I had suspected genuineness in the transaction in respect of Moongipa Securities Pvt. Ltd., For a question that even in spite of having suspected genuineness you did not record the statement of any person from Moongipa security agencies, witness answered that he has recorded the statement of that Agency. But, I have not filed the said statement along with the charge sheet nor made that person as a witness. I am also aware that the income tax returns filed by the brokers will reflect the transaction. It is true to suggest that I 50 Spl.C.C.74/2006 have not seized the income tax returns from Moongipa Securities Pvt. Ltd.,
39.It is true to suggest that I have seized the Bank statement in respect of the wife of the accused (Ex.D 38). It is true to suggest that Ex.D38 reflects the cash flow in respect of the daughter, wife of the accused from Moongipa Securities Pvt. Ltd., I did not ascertain from the records as to for what purpose money was flown from Moongipa Securities Pvt. Ltd., to the accounts of the daughter and wife of the accused. It is true to suggest that I have seized Ex.P90 and 87 from the auditor. I did not question the auditor as to whether the entries made in Ex.P 87 and 90 are correct or not. It is also true to suggest that I did not conduct the test to ascertain as to the market value of the scripts in the contract notes and the prevailing rate in the bourses(Market). I did not verify any document with regard to reports submitted by the Delhi Stock Exchange to the SEBI with regard to non compliances of Moongipa Securities Pvt. Ltd.,
40.I do not know as to who procured Ex.P197 and 198. It is not true to suggest that the sale transactions in respect of the daughter and wife of the accused are bonafide and genuine 51 Spl.C.C.74/2006 transactions off the floor trade transactions. It is false to suggest that with an intention to reduce the income of the accused family I distorted the evidence with oblique intentions.
At this stage two documents said to have been issued by Moongipa Securities Pvt. Ltd., along with letter were confronted to the witness and asked that those documents were issued by Moongipa securities Pvt. Ltd., the witness admit the same. Hence, two documents dated:26/10/2006 ( each contains 11 sheets) are marked as Ex.D 50 and 51."
37. Further, PW50 by name Sri.Shanmugam, who was working in Delhi Stock Exchange has deposed in his crossexamination at para No.10 to 12 as under:
"10. It is true to suggest that during the period that 01.08.2001 to 31.03.2002 brokers had an option of spot trading and off the floor trading. It is also to true to suggest that spot trading and off the floor trading were legal. Witness volunteers that the said 52 Spl.C.C.74/2006 trading must be reported to the Delhi Stock Exchange other wise it becomes illegal. In my opinion brokers were supposed to report the same to the stock exchange and not the clients. In that regard there is guideline in Sebi. When witness was asked to disclose the nature of guideline he stated that he is not aware of that guidelines. I am not aware of the consequences of non reporting to the Delhi Stock Exchange. It is true to suggest that in spot trading buying and selling of shares take place between brokers. It is also true to suggest that in case of off the floor trading generally the clients of the brokers will place the orders and it will be between brokers and the clients or among the clients of the broker.
11. It is true to suggest that Moongipa securities Pvt. Ltd., are the members of Delhi Stock Exchange. They have got regular membership. I am aware of the fact that Pooja Zutshi, Yugji (daughter and wife of accused) had transaction 53 Spl.C.C.74/2006 with Delhi Stock Exchange through Moongipa Securities Pvt.Ltd., I am aware that the total value of retail trading of Moongipa securities with Delhi Stock Exchange was Rs.8591498.60 lakhs. To arrive at that conclusion I had verified the relevant transactions. It is true to suggest that in respect that spot and off the floor trading the buyers and sellers differs and trading volume also differs and time stamp also differs. It is true to suggest that depending upon time on any date the price of the share varies from time to time. There are separate statement with regard to spot trade and off the floor trade. It is true to suggest that trade log , order log pay in and pay out log will vary in case of spot trade and off the floor trade. It is true to suggest the data in respect of spot trade and off the floor trade will be clearly mentioned by showing that whether it was spot trade or off the floor trade.
12. It is true to suggest that Ex.P 186 pertains to spot trade transaction. It is also true to suggest 54 Spl.C.C.74/2006 that as per the said documents the data collected pertains to spot trade. It is true to suggest that the data will clearly show off the floor trade if it was off the floor trade. In my opinion Ex.P187 is not relating to off the floor trading. According to me it is normal trade document. But, it was between the brokers. While going through the documents Ex.P 183 to 188 I cannot make out a point that which document relates to off the floor trade run by Moongipa Securities on behalf of the daughter and wife of the accused and which document relates to spot trade in respect of the said persons. During the course of investigation I had verified the data and prepared the report and pointed out to the I.O as to the variance in reconciliation in the report. The report to point out as to the variance in reconciliation is not available in the report. The witness has given that answer after having verified the said document and he further stated that he has not furnished separate report in that regard. The documents Ex.P186 and 187 are one and same but 55 Spl.C.C.74/2006 dates are different. It is true to suggest that the data entries in both documents are one and the same.
Question: Why same type of data's were given in different documents?
Answer: After taking one data document after lapse of six month they asked to give the data document therefore with some slight difference the data document was taken and furnished.
It is true to suggest that at this point of time I am not in a position to say as to which particular document was confronted by the I.O based on which I said that there was no transaction. For a question that the data of off the floor trades are available with the broker and they were reported to the Delhi Stock Exchange by floppy , the witness answered that the in beginning it was being submitted through floppy and later it was by terminal/online. I don't have a copy of the documents that were confronted to me by the investigating officer. But, the said documents are available in the Delhi Stock 56 Spl.C.C.74/2006 Exchange. It is true to suggest that trading floor volumes and exchange volumes are separately reported."
38. As per the above said evidence of PW50, it is clear that Moongipa Securities Company is a Trading Company, which is registered in Delhi Stock Exchange. It is also very clear that there is a trade called 'off the floor' and 'on the floor' trade and 'off the floor' trade will take place between brokers. He admitted that spot trading, buying and selling of shares took place between the brokers. In case of floor trading, generally the clients of the brokers will place the orders and it will be between the brokers and the clients or among the clients of the brokers. The above said evidence of PW50 is self explanatory with regard to transactions taken place with respect to Moongipa Securities.
57 Spl.C.C.74/2006
39. Further evidence of PW59, who is Investigating Officer is also very clear that even though he was aware that when the accused had placed documents to show that he had income from trade transactions pertaining to Moongipa Securities Ltd. For the reasons best known to him, he did not collect the required documents from the said Agency and also he did not record the statements of concerned persons. He clearly admitted that there is no impediment for him to record the statement and to collect the documents. When the accused had stated that such an amount was received by his wife and daughter during the check period by making the trade transaction, it was the duty on the part of PW49 to collect the relevant documents from the said Security Agency in order to find out as to whether the said transactions were genuine or not. But, why he did not conduct the investigation in respect of the 58 Spl.C.C.74/2006 said important aspect has not been properly explained at all.
40. Further, Ex.D.38 is the statement of account, which was admittedly seized by PW49 during the course of investigation. He admitted that it reflects the cash flow in respect of daughter and wife of the accused from Moongipa Securities Pvt. Ltd. He admitted that he did not ascertain from the records as to for what purpose money was moved from Moongipa Securities Pvt. Ltd. to the accounts of daughter and wife of the accused. In view of the said admissions, it is clear that the statement of accounts in respect of daughter and wife of the accused reflects the cash flow from the Moongipa Securities Ltd.
41. Further, during the course of crossexamination the accused got confronted Ex.D.50 and D.51. Ex.D.50 and D.51 are the letters dated 26.10.2006 issued by Moongipa 59 Spl.C.C.74/2006 Securities Pvt. Ltd. in favour of Miss. Pooja Zutshi and Sri.Yugjidhar. The Investigating Officer (PW49) admitted the said documents. Clause4 of the said document reads as under:
"The transactions were however "OFF THE FLOOR" and not executed on the terminals of the Delhi Stock Exchange. Since these transactions are offline transactions, they are not reflected on the records of Delhi Stock Exchange Ltd."
42. Further, the prosecution is also relying Ex.P.183, which is letter dated 13.08.2004 issued by Delhi Stock Exchange Association Limited. The same has been admitted by PW50. This document also reflects about transactions carried out by Moongipa Securities Pvt. Ltd. Ex.P.184 is also the statement of account with regard to Moongipa Securities Pvt. Ltd. Ex.P.188 is the letter dated 09.09.2004 60 Spl.C.C.74/2006 issued by Delhi Stock Exchange Association Ltd. to the CBI. This document also discloses about the turn over made by M/s Moongipa Securities Pvt. Ltd. Ex.P.189 is the receipt in respect of the amounts received by Miss.Pooja Zutshi from M/s Moongipa Securities Pvt. Ltd.
43. The learned counsel for the accused has disputed the Certificates marked as Ex.P.195 and P.197. It is contended that since the said Certificates are not issued in accordance with law, the same cannot be entertained. PW49 has admitted that he has not procured Ex.P.197 and P.198 and also does not aware as to who procured the said Certificates. In view of the said evidence on the part of prosecution, since no proper explanation is given as to who procured the said Certificates and who has issued the same, as rightly pointed out by Sri.R.G.K. and in view of the law laid down by Hon'ble Supreme Court with regard to 61 Spl.C.C.74/2006 admissibility of electronic evidence and Certificates under Section 65B of Evidence Act, the same cannot be entertained. Therefore, the objections raised by the learned counsel for the accused in that regard is valid and hence the Certificates become invalid in the eye of law. Consequently, the document as per Ex.P.189 relating to these Certificates also cannot be accepted.
44. In view of the above documents and the admissions elicited in the course of crossexamination of PW49 and PW50, the arguments canvassed by Sri.R.G.K. with regard to incomes received from M/s Moongipa Securities Pvt. Ltd. will have to be believed and accepted. The contention of the prosecution with regard to alleged influence used by the accused cannot be believed and accepted in the absence of any acceptable evidence. Moreover, when the IO himself was not able to properly 62 Spl.C.C.74/2006 explain as to why he did not conduct the investigation with regard to said amounts received from M/s Moongipa Securities Pvt. Ltd. and when he admitted the very document and transactions, the arguments of learned Public Prosecutor cannot be believed and accepted. The contention of the prosecution cannot be accepted on assumptions and presumptions without there being any semblance of materials on record. Therefore, when IO did not conduct the investigation properly to ascertain truthfulness of the documents and the transactions, when the accused has produced believable documents, there is no impediment to rely upon the same. Therefore, there is no reason to accept the arguments of learned Public Prosecutor. Therefore, without any hesitation, the court accepts the arguments of Sri.R.G.K. in that regard. Hence, the amount claimed by the accused from M/s Moongipa 63 Spl.C.C.74/2006 Securities Pvt. Ltd. is to be taken on record as income during the check period.
45. During the course of arguments, the learned Public Prosecutor has not seriously disputed about the gift received as per Sl.No.36 to 38 of the main index in Page No.17, which comes to Rs.1,09,018/. So, same can be taken towards income of the accused during the check period.
46. Further, with regard to item mentioned in Sl.No.20 to 24 in Page No.16 of the main index also, no serious arguments has been made. The accused has placed sufficient material with regard to said income i.e. interest on NSS and PPF. Hence, there is no impediment to accept the same. Therefore, in that regard, sum of Rs.1,26,263/ is to be added towards the income of the accused during the 64 Spl.C.C.74/2006 check period.
47. Further, the amounts mentioned in Sl.No.39 to 45 of the main index Page No.17 and 18 also has not been disputed seriously. Since there is an evidence to that effect, there is no impediment to accept the same. Accordingly, a sum of Rs.91,878/ is to be taken as income of the accused during the check period.
48. Further, even with regard to rental income of Rs.1,02,579/ also there is no dispute. Further, interest of Rs.22,090/ as per Sl.No.14 in Page No.20 of the main index has also not been seriously disputed. Hence, the same requires to be accepted as income of the accused during the check period.
65 Spl.C.C.74/2006
49. Next item is with regard to rental income from Jammu Flat.
50. The learned Public Prosecutor has argued that since there is no evidence with regard to rental income from the Jammu Flat either Rs.91,900/ as noted by the Investigating Officer or Rs.2,66,900/ as claimed by the accused, the amount cannot be considered as income during the check period. It is argued that absolutely there is no material to contend that such a rental income was received by the wife of the accused during the check period. Just because the same was declared in the Income Tax Returns, unless there is a material to show that said rental income was received from the tenants, the same cannot be considered. As per the judgment of Hon'ble Supreme Court in Jayalalitha's case, mere declaration in the Income Tax Returns is not sufficient to prove any income out of legal 66 Spl.C.C.74/2006 source. Therefore, the said amount cannot be considered.
51. On the other hand, the learned counsel for the accused Sri.R.G.K. has argued that admittedly the wife of the accused was residing at Bengaluru and they hailed from Jammu and Kashmir and they are Kashmiri Pandits and due to disturbances in Jammu and Kashmir, many Kashmiri Pandits left Jammu and Kashmir and obviously the wife of the accused had rented the premises and therefore, the rental income should have been taken by prosecution. It is further argued that even though the IO has mentioned the rental income at Rs.91,900/ at Sl.No.10 in Chart - C in respect of Smt.Yugjidhar, but during the fag end of the trial, the learned Public Prosecutor contends that there is no proof to show the rental income from Jammu Flat. It not permissible for the prosecutor to aggravate the case against the accused more than what the IO has done that too at the 67 Spl.C.C.74/2006 fag end of the trial. The prosecution has not chosen to alter the charges under Section 216 of Cr.P.C. Therefore, there is no opportunity to the defense either by way of cross examination of the witnesses or to lead defense evidence. It is well known to criminal jurisprudence that there cannot be surprise at trial. Field cannot be left open during trial and the goal post cannot be shifted capriciously. It is further argued that even IO has arrived at Rs.91,900/, but on going through the documents as per Ex.D.28(a), Ex.P.89, Ex.P.84 and Ex.P.91 and the evidence of PW37 and 38, it is clear that Smt.Yugjidhar has earned rental income of Rs.2,66,900/. Therefore, the accused is entitled to take that amount to his credit towards the income during the check period.
52. In the light of the said arguments, I have perused the relevant records. Admittedly, IO in the final report has 68 Spl.C.C.74/2006 shown the rental income as Rs.91,900/. But, the learned Public Prosecutor has seriously disputed the same and contended that since there is no material even to take Rs.91,900/, there is no such income to the credit of the accused.
53. I have perused Ex.P.84, P.89 and P.91 and the evidence of PW37 and PW38. The accused is also relying upon Ex.D.28(a). Ex.D.28(a) is the copy of statement of income and expenditure account in respect of Smt.Yugjidhar for the period upto 31.03.2000. In this document, it is shown that Rs.1,75,000/ was received from rental and other sources. But, as rightly pointed out by learned Public Prosecutor, this document does not come from a proper custody. Even though the same was confronted to PW37 and got marked the said document, but it has not been elicited from the mouth of PW37 to the 69 Spl.C.C.74/2006 effect that he himself has filed the said Returns and what is the basis for declaring the such an amount towards rental income. As rightly pointed out by learned Public Prosecutor mere mention made in the said document is not sufficient to prove such an income. What prevented the accused to produce the bank statement or statements of tenants has not been established at all.
54. Further, even though a suggestion has been made to PW49, who is an Investigating Officer, in para No.22, but specific suggestion with reference to documents have not been made in order to elicit the truthfulness of the contents of the said document. No suggestion has been made to the effect that statement of tenants were recorded during the course of investigation and as per the said statements, it was revealed that said rental amount was received. So, in the absence of legally acceptable 70 Spl.C.C.74/2006 documents, it is not possible for the court to accept and rely upon Ex.D.28 and D.28(a) to take the rental income of Rs.1,75,000/.
55. But, Ex.P.84, P.89 and P.91 and the evidence of PW37 reflects about other rental income as noted by the Investigating Officer. Specific suggestions were made in the crossexamination of PW37 with regard to rental income as shown by the Investigating Officer. Since the Investigating Officer himself, after conducting the investigation had come to conclusion that there was rental income from the Jammu Flat to the extent of Rs.91,900/ as rightly pointed out by Sri.R.G.K. the learned counsel for the accused, during the course of trial, the prosecution cannot go back from the version in the charge sheet. There cannot be any inconvenience to the accused during the course of trial. Therefore, without any hesitation, the court is required to 71 Spl.C.C.74/2006 take the income at Rs.91,900/ during the check period. Accordingly, the same is taken, but rest of the contention of the accused is not considered for the aforesaid reasons.
56. The accused is also claiming a sum of Rs.5,800/, Rs.25,263/, Rs.9,360/, Rs.8,400/, Rs.3,475/, Rs.34,980/, Rs.4,520/, Rs.41,000/, Rs.20,043/ and Rs.98,787/ towards missed out income.
57. The learned Public Prosecutor objected for the same. It is contended that there is no material to prove the said aspect. Therefore, the same cannot be considered.
58. The learned counsel for the accused is relying upon the evidence of PW9 and Ex.D.2 in respect of Rs.5,880/. He is also relying upon circular dated 16.07.1998 issued by HAL, Corporate Office, Bengaluru.
72 Spl.C.C.74/2006 The said circular speaks about the HAL Traveling allowances Rules on or after 16.07.1998. In Page No.3 and 4 this circular speaks about Daily Allowances for stays in abroad. Admittedly, accused was working as Director (Finance).
59. I have perused the evidence of PW9. PW9 in para No.4 of the crossexamination admits Ex.D.2 and D.3. Ex.D.2 is the receipt voucher in the name of the accused for a sum of Rs.5,800/ and Rs.25,263/. Since prosecution has not subjected PW9 for crossexamination with regard to these documents, even though they were marked in the crossexamination by confronting the same, as per the said rules, there is no impediment to rely upon the same. Therefore, as rightly pointed out by Sri.R.G.K., the same is required to be taken as income.
73 Spl.C.C.74/2006
60. Next amount is Rs.9,360/. The accused is relying upon the evidence of PW30 and Ex.D.22. Ex.D.22 was confronted to PW39 and since he admitted the same, the same has been marked. No crossexamination has been conducted by the prosecution to dispute the said document. Moreover, the said Ex.D.22 is the encashment voucher for a sum of Rs.9,360/. Since this document has not been controverted by the prosecution, the same is required to be relied upon. Hence, the said amount is taken as missed out income.
61. The next amount is Rs.8,400, Rs.3,475/, Rs.34,980/ and Rs.4,520/. The accused is relying upon his own evidence and Ex.D.46. Ex.D.46 is the Encashment Certificates dated 01.08.1998, 01.08.1998, 29.08.2000 and 29.08.2000. Suggestions have been made in the cross examination of accused to the effect that there was no 74 Spl.C.C.74/2006 problem for him to produce Ex.D.43, 46 and 47. Witness stated that he had furnished the said document to the Investigating Officer. But, the said answer has not been further denied by the prosecution. Therefore, as per the said rules and since there is no serious dispute with regard to Ex.D.46 document, as rightly pointed out by Sri.R.G.K., the same is required to be accepted. Accordingly, the same is accepted. If all these amounts are accepted, then the total missed out income comes to Rs.91,878/.
62. The accused also contended that he has received the share of Rs.41,000/ from his brother after having sold Srinagar Flat on 01.01.1993 i.e. during the check period. The learned Public Prosecutor contended that there is no evidence to prove the said aspect. Therefore, it cannot be considered.
75 Spl.C.C.74/2006
63. The accused is relying upon Ex.P.175 and evidence of PW1. PW1 is one Mustaq Ahamed, Joint Director. During the course of crossexamination PW1 admitted that since Kashmiri Pandits left the valley on account of communal disturbances and turmoil, some of them, who fled from that place have disposed off their immovable properties. He admitted that CBI has recorded the statement, wherein he stated that he had agreed to purchase the property for Rs.82,000/ in two installments. He also stated that the price of the land was partly paid by him to Sri.P.L.Zutshi only sometimes in 1989 December or sometimes in 1990 January. Even though the accused is relying upon Ex.P.175 to contend that he had half share out of Rs.82,000/ and as per the GPA executed in favour of his brother Sri.P.L.Zutshi, he sold the same and paid his share of Rs.41,000/, but accused has not produced either a 76 Spl.C.C.74/2006 statement of account or any receipt to show that actually that amount had come to his account. What prevented him to produce relevant documents for having received the said amount of Rs.41,000/ from his brother has not been explained at all. Therefore, on the ground of assumption that since the property was sold, the accused must have received his share of Rs.41,000/, cannot be believed and accepted. Therefore, as rightly pointed out by learned Public Prosecutor, the same cannot be accepted as missed out income in favour of the accused.
64. The accused is also claiming Rs.20,043/ towards interest accrued on NSS A/c No.13316 and Rs.98,787/ towards interest accrued on NSS A/c No.13356. The accused is relying upon Ex.P.118. Perusal of Ex.P.118 discloses about the receipt of interest on maturity of NSS. During the course of reply, the learned Public Prosecutor 77 Spl.C.C.74/2006 has not seriously disputed about these items. Therefore, the same can be accepted. The accused will get the benefit of Rs.1,18,830/ towards missed out income during the check period.
65. The next missed out amount claimed by the accused are Rs.15,028/ and Rs.16,120/, which he claims towards matured amount of NSC bond, which are invested on 03.01.1989 and 14.01.1992 and matured during the check period. The accused is relying upon Ex.P.175, Ex.D.4, Ex.D.7 and evidence of PW10.
66. The learned Public Prosecutor has disputed the said claim on the ground that there is no material on record. But, as rightly pointed out by Sri.R.G.K. the learned counsel for the accused Ex.P.175 discloses about receipt of Rs.15,208/ on 05.01.1995 and Rs.16,120/ on 06.03.1998.
78 Spl.C.C.74/2006 Ex.D.4 is the receipt dated 03.01.1995 with regard to credit slip for a sum of Rs.15,208/ and Ex.D.7 is the statement of account and it discloses about receipt of said amount to the account of the accused. PW10 during the course of his crossexamination admitted the documents as per Ex.D.4 to D.8. No reexamination has been made by the prosecution to dispute the said documents. Therefore, there is no impediment to rely upon the said documents. Hence, the said amount is required to be taken to the account of the accused as asset in his hands during the check period.
67. Further, the accused is also claiming missed out income of Rs.6,16,212/ on the ground that these amounts were earned by his son and daughter abroad when they were working in USA in different Companies.
79 Spl.C.C.74/2006
68. The accused is relying upon the evidence of PW9 and 10, Ex.P.159 and Ex.P.25 to P.28.
69. The learned Public Prosecutor has seriously disputed about the said claim on the ground that proper documents have not been produced either during the course of investigation or during the trial.
70. On the other hand, the learned counsel for the accused Sri.R.G.K. submitted that the said documents are prosecution own documents. Therefore, there is no impediment to rely upon the said documents to hold that such an income was got by the son and daughter of the accused during the check period.
71. On perusal of the said documents, they discloses that Ex.P.25 is dated 09.01.2002, Ex.P.26 is dated 80 Spl.C.C.74/2006 06.01.2003, Ex.P.27 is dated 07.01.2003 and Ex.P.28 is dated 08.01.2003 within the check period. Ex.P.159 discloses that letter was written by Chairman of HAL to the SP, CBI with regard to expenditure incurred by accused towards the education of his son and daughter and for their employment abroad. Even though some salary particulars were furnished, but since no specific evidence has not been led by the accused and no specific suggestion have been made in the crossexamination of PW9, PW10 and PW49 with regard to specific earnings of son and daughter of the accused, while working in USA, it is not possible to rely upon the same. What prevented the accused to produce the relevant documents either to the IO or before the court has not been explained properly. Therefore, in the absence of specific averment and evidence and specific entry made in the relevant documents, just because the said documents 81 Spl.C.C.74/2006 Ex.P.25 to P.28 are marked with consent, it is not possible to accept the contention of the accused to take Rs.6,16,212/ as additional income during the check period. When the accused wants to claim the particular huge amount as income during check period, it is his duty to produce the relevant statement of bank accounts or Salary Certificates and also with regard to amount transferred to the account of the accused. Therefore, in the absence of legally acceptable evidence, just because the said slips are marked with consent, the contents of the same cannot be relied upon, without there being any explanation offered by the accused either in his 313 statement or in his evidence. Therefore, I am not inclined to accept the contention of the accused in that regard. Hence, the said income is not taken as income during the check period.
82 Spl.C.C.74/2006
72. The learned Public Prosecutor during the course of arguments has produced the judgment passed by the 13 th Addl. Spl. Judge for CBI Cases at Chennai in CC.No.13/2005 in respect of the case registered against one Sri.N.P.Manikandan and two others by the CBI. This accused Naveen Zutshi was the Accused No.3 in that case.
73. The learned Public Prosecutor has cited this judgment to contend that the conduct of the accused while discharging his official duty was not fair.
74. For this the learned counsel for the accused Sri.R.G.K. has filed an objection and argued that since in the criminal trial conduct of the accused is not relevant, the said judgment cannot be relied upon. It is argued that it is nothing but trying to prejudice the mind of the court against the accused.
83 Spl.C.C.74/2006
75. In the light of the said arguments, I have perused Section 51 to 54 of Evidence Act. Section 54 of the Evidence Act says that 'in criminal proceedings the fact that the accused person has a bad character is irrelevant, unless evidence has been given that he has a good character, in which case it becomes relevant'. Explanation - 1 says that this Section does not apply to cases in which the bad character of any person is itself a fact in issue.
76. Further Section 43 of Evidence Act says that the judgments, orders or decrees, other than those mentioned in Sections 40, 41 and 42 are irrelevant, unless the existence of such judgment, order or decree, is a fact in issue, or is relevant under some other provision of this Act.
77. In view of the said express provisions, as rightly pointed out by Sri.R.G.K., the judgment passed by the other 84 Spl.C.C.74/2006 court against this accused in another corruption case is not relevant. This case in respect of disproportionate asset, is to be decided in accordance with law and on the basis of material placed by the prosecution and the accused. Therefore, any observations made in the judgment in CC.13/2005 are not relevant and cannot be considered by this court. Hence, I am not inclined to accept the arguments of the learned Public Prosecutor.
78. After having analyzed the evidence relied upon by the prosecution and the accused as referred above, now the court has come to a conclusion that the following assets were in the hands of accused as per Chart A to D. Calculation of Disproportionate Assets of Shri A.K.Zutshi: Shri Smt.Yugji Shri Naveen Ms.Pooja A.K.Zutshi Dhar (in Zutshi( in Zutshi (in (in Rs.) Rs.) Rs.) Rs.) Chart A 1,45,237 85 Spl.C.C.74/2006 Chart B 20,52,628 7,93,957 8,73,144 8,42,190 Chart C 32,50,040 16,77,725 2,05,067 12,30,184 Chart D 21,71,923 1,27,150 - 1,67,735 Value of Assets arrived by Actual Total amount the IO A 1,45,237 1. 1,45,237 B. 45,61,919 2. 45,61,919 C. 47,11,233 3. 63,63,016 D. 37,27,817 4. 24,66,808
8. Percentage (BA)(CD) 8.17 % Rs.5,20,474*100/C=
79. As per the above calculation the total disproportionate asset is Rs.5,20,474/, which is at 8.17%, instead of Rs.34,33,266/ as calculated by the IO in the charge sheet.
80. The next point for consideration is whether 8.17% of disproportionate asset is a ground for giving conviction. In that regard, the learned counsel for the accused Sri.R.G.K. has submitted a decision reported in 86 Spl.C.C.74/2006 (1977) 1 SCC 816 (Krishnand v. State of MP). There is no dispute with regard to the said decision. The Hon'ble Supreme Court in the said judgment has held that if the disproportionate assets is upto 10% , then it need not be considered to hold that the accused had no disproportionate assets to his known source of income. Therefore, in view of the above said law and since the disproportionate asset in this case is only 8.17%, the court cannot hold that the prosecution has proved its case.
81. In view of the above said reasons, I hold that the prosecution has failed to prove beyond all reasonable doubt that the accused has committed the offence punishable under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988 by placing cogent, convincing and satisfactory evidence. Hence, I answer the above point No.2 in the negative.
87 Spl.C.C.74/2006
82. POINT NO.3: In the result, I proceed to pass the following:
ORDER Acting under Section 248(1) of Cr.P.C., I hereby acquit the accused of the offence punishable under Section 13(2) r/w 13(1)(e) of Prevention of Corruption Act, 1988.
The bail bond of the accused and that of his surety shall stand canceled.
(Dictated to the Judgmentwriter and some portion was typed directly on computer, transcribed and computerized by her, corrected and then signed by me on this the 26th day of August, 2022).
(H.A.Mohan) XXXII Addl.C.C. & S.J. and Special Judge for CBI Cases, Bengaluru. 88 Spl.C.C.74/2006 ANNEXURE LIST OF WITNESSESS EXAMINED ON BEHALF OF PROSECUTION PWs CWs Name of the Witness Date of examination 1 CW2 Mustaq Ahamed 8.9.2011 2 CW4 Megharaj K.M. 8.9.2011 3 CW1 Sanjeev Sahi 17.9.2014 4 CW7 N.Anand Kumar 20.1.2015 5 CW15 K.Sambashiva Rao 7.2.2015 6 CW17 B.V.Bhattachar 7.2.2.015 7 CW13 Subhash Salaria 7.2.2015 8 CW14 D.P.Rao 27.2.2015 9 CW25 Tippu Sulthan 11.3.2015 10 CW26 Srinivas Prasad 11.3.2015 11 CW45 George Mathai 18.4.2015 12 CW24 R.Gopal Kirshna 5.5.2015 13 CW43 Anil Kumar Kaulgud 5.5.2015 14 CW44 Damodar Pai 5.5.2015 15 CW23 S.Alagarswamy 6.5.2015 16 CW18 Sanjay Varghese 28.5.2015 17 CW50 R.Ramamurthy 29.5.2015 18 CW47 Siddarth Manvi 29.5.2015 19 CW49 Vamdev 29.5.2015 20 CW51 Parameshwara Bhat 29.5.2015 21 CW53 Smt. Mukta Rao 20.6.2015 22 CW52 Shivanand G.Thigadi 20.6.2015 23 CW5 Suresh Gowdaa 4.7.2015 24 CW62 R.Ghosh 24.7.2015 89 Spl.C.C.74/2006 25 CW63 H.N.Guruprasad 24.7.2015 26 CW61 Anil Kumar 24.7.2015 27 CW64 Divakaran 27.7.2015 28 CW65 N.P.Madhav 27.7.2015 29 CW67 V.Manjunath 10.8.2015 30 CW69 M.Asif 10.8.2015 31 CW75 Suraj Naik 10.8.2015 32 CW3 Mahesh Kumar 11.8.2015 33 CW60 Parvez Nissar 11.8.2015 34 CW102 Revaiah 29.8.2015 35 CW105 H.N.Somasekhar 29.8.2015 36 CW106 Biswajit Malo 29.8.2015 37 CW56 Vasumathi M.Rao 7.9.2015 38 CW107 H.Buddappa ITO 79.2015 39 CW111 M.Puttaramaswamy 7.9.2015 40 CW98 Jayadeep Singh 8.9.2015 41 CW103 N.R.Lakshmi 8.9.2015 42 CW101 Rajesh Kumar Varma 6.10.2015 43 CW99 Anurag Parashar 6.10.2015 44 CW112 Shashikumar Nair 6.10.2015 45 CW114 Stephen Durairaj 6.10.2015 46 CW109 Ambarnath 17.10.2015 47 CW110 Ashok 17.10.1025 48 CW108 Smt. Urmila Anand 31.10.2015 49 CW115 L.S.Padma Kumar (I.O) 5.1.2016 50 CW37 Shanmugam 25.03.2022 90 Spl.C.C.74/2006 LIST OF DOCUMENTS EXHIBITED ON BEHALF OF PROSECUTION Exhibit Description Marked on Number Ex.P.1 Letter dated 15.10.2003 8.9.2011 Ex.P.1(a) Signature of father of PW1 do Ex.P.2 Certified copy of Sale deed dt. do 24.4.1999 Ex.P.2(a) Signature of PW.1 do Ex.P.3 Certified copy of Sale Deed Dt. do 24.9.1999 Ex.P.3(a) Signature of PW.1 do Ex.P.4 Letter Dt. 21.7.2004 do Ex.P.4(a) Signature of PW.1 do Ex.P.5 Covering Letter Dt. 19.3.2004 17.9.2014 Ex.P.6 AnnexureA Purchase order do Ex.P.7 AnnexureB Price Negotiation do Ex.P.8 Extract of Code of Conduct Rules do Ex.P.9 Annexurec Foreign Travel do Claims Ex.P.10 Annexure-E Message to State do Bank of India, HAL Branch dt.
9.1.1996
Ex.P.11 Payment of Credit Cards do
Ex.P.12 Covering Letter Dt. 30.6.2004 do
Ex.P.12(a) Annexure I do
Ex.P.12(b) Annexure II do
Ex.P.12(c) Signature of PW.3 do
Ex.P.13 Covering Letter Dt. 19.8.2004 do
along with 25 sheets
91 Spl.C.C.74/2006
Ex.P.13(a) Signature of PW3 20.1.2015
Ex.P.14 Certified copy of Sale Deeds Dt.
3.12.1999
Ex.P.15 Certified copy of Sale deed dt. do
3.12.1999
Ex.P.16 Certified copy of Sale Deed dt. 20.1.2005
12.1.2000
Ex.P.17 Certified copy of Sale Deed dt. 20.1.2005
17.2.2000
Ex.P.18 Certified copy of Sale Deed dt. 20.1.2005
24.5.2002
Ex.P.19 Certified copy of Sale Deed dt. 20.1.2005
31.8.1996
Ex.P.20 Certified copy of Sale Deed dt. 20.1.2005
31.8.1996
Ex.P.21 Covering Letter Dt. 8.7.2004 of 20.1.2005
Sub Registrar
Ex.P.22 Katha Extract 7.2.2015
Ex.P.23 Letter Dt. 20.12.2004 of HAL 27.2.2015
Ex.P.24 Letter of Indian Bank 11.4.2015
Ex.P.24(a) Credit Advice 11.3.2015
Ex.P.25 Credit Voucher 11.3.2015
Ex.P.26 Credit Voucher 11.3.2015
Ex.P.27 Credit Voucher 11.3.2015
Ex.P.28 Credit Voucher 11.3.2015
Ex.P.29 Cheque Dt. 7.1.2003 11.3.2015
Ex.P.30 Cheque Dt. 7.1.2003 11.3.2015
Ex.P.31 Cheque Dt.7.1.2003 11.3.2015
Ex.P.32 Cheque Dt.12.1.2003 11.3.2015
Ex.P.33 Cheque Dt.7.1.2003 11.3.2015
Ex.P.34 Cheque Dt.12.1.2003 11.3.2015
92 Spl.C.C.74/2006
Ex.P.35 Cheque Dt.13.1.2003 11.3.2015
Ex.P.36 Covering letter 11.3.2015
Ex.P.37 Statement of A/c(STD) 2 pages 11.3.2015
Ex.P.38 Statement of A/c(RIP) 11 pages 11.3.2015
Ex.P.39 Statement of A/c(SB) 10 pages 11.3.2015
Ex.P.40 Statement of A/c(NRE) 11.3.2015
Ex.P.41 Statement of A/c(SBD) 2 pages 11.3.2015
Ex.P.42 Statement of Pronote 2 sheets 11.3.2015
Ex.P.43 Statement of A/c No.229 11.3.2015
Ex.P.44 Statement of A/c 5803 along 11.3.2015
with cheque & voucher
Ex.P.45 Statement of A/c 329 11.3.2015
Ex.P.46 Statement of RIP A/c with 10 11.3.2015
vouchers
Ex.P.47 29 Vouchers in respect of A/c 11.3.2015
No.25001
Ex.P.48 Statement of A/c related to 3 18.4.2015
Joint Accounts
Ex.P.48(a) Voucher 18.4.2015
Ex.P.49 Statement of A/c Dt.21.7.2004 5.5.2015
Ex.P.50 Statement of PPF A/c 5.5.2015
Ex.P.51 State of A/c of accused along 5.5.2015
with covering letter of Chief
Manager Smt.Vijayalakshmi
Ex.P.52 Covering letter of UTI dt. 6.5.2015
9.12.2004 along with copy of
documents
Ex.P.53 Covering letter of Indian Bank 28.5.2015
Dt. 7.1.2005 along with
enclosures
Ex.P.54 Covering letter of Indian Bank dt. 28.5.2015
93 Spl.C.C.74/2006
7.1.2005 along with 2 enclosures Ex.P.55 Covering letter dt. 2.10.2004 29.5.2015 along with statement of SB A/c Ex.P.56 10 statement of Spl. Term 29.5.2015 Deposit A/c along with certificate Ex.P.57 Covering letter dt. 12.5.2003 29.5.2015 along with copy of statement of SB A/c, Hyderabad Ex.P.58 Covering letter dt. 13.4.2004 29.5.2015 along with copy of statement of A/c of corporation Bank Ex.P.59 Covering letter dt. 13.5.2004 20.6.2015 addressed to CBI Ex.P.60 Copy of A/c opening form of 20.6.2015 Naveen Zutshi Ex.P.61 Copy of Letter dt.4.4.2003 along 20.6.2015 with A/c opening form Ex.P.62 Copy of term deposit of Naveen 20.6.2015 Zutshi Ex.P.63 Covering letter dt.20.1.2004 20.6.2015 along with copy of voucher and cheque Ex.P.64 Covering Letter dt. 2.11.2004 20.6.2015 with voucher and cheque Ex.P.65 Covering letter dt. 15.11.2003 Ex.P.65(a) Signature of PW.23 Ex.P.65(b) Particulars of accused Ex.P.66 Covering Letter dt. 30.9.2003 24.7.2015 along with annexures (24 pages) Balmer Larie & Co. Ltd.
Ex.P.67 Covering letter dt. 30.8.2004 24.7.2015 94 Spl.C.C.74/2006 of Air Force along with travel details of accused Ex.P.68 Covering letter dt. 4.12.2003 of 24.7.201 SBI along with statement of A/c Ex.P.69 Covering letter dt. 31.1.2004 of 24.7.2015 SBI along with copy of 21 vouchers Ex.P.70 Letter Dt. 8.10.2004 of SBI with 24.7.205 regard to accrued interest of the A/c Ex.P.71 Covering Letter dt. 30.8.2004 27.7.2015 and another letter dt. 14.12.2004 showing the Air travel undertaken by the accused Ex.P.72 Covering Letter dt. 30.6.2014 of 27.7.2015 Soney Travel Lines along with two Annexure Ex.P.73 AIR India Letter dt. 22.3.2004 10.8.2015 Ex.P.74 Air India Letter dt.3.9.2004 10.8.2014 Ex.P.75 Encashment Certificate (3 pages) 10.8.2014 along with two photo copies of documents Ex.P.76 Cash Bills of Pai International 10.8.2014 Ex.P.76(a) Stock transfer 10.8.2015 Ex.P.77 Cash bill of Pai International 10.8.2015 Ex.P.77(a) Stock transfer 10.8.2015 Ex.P.78 30 Receipts along with one 11.8.2015 Intimation and and application form in the name of Yugji Dhar Ex.P.79 Statement of A/c and copy of 11.8.2015 pass book 95 Spl.C.C.74/2006 Ex.P.80 Statement of SB A/c along with 11.8.2015 Banker's Certificate Ex.P.81 Seizure List 29.8.2015 Ex.P.81(a) Signature of PW.34 29.8.2015 Ex.P.81(b) Signature of PW45 Ex.P.82 Inventory dt. 24.4.2003 29.8.2015 Ex.P.82(a) Signature of PW.34 29.8.2015 Ex.P.83 Seizure List 29.8.2015 Ex.P.83(a) Signature of PW.35 29.8.2015 Ex.P.83(b) Signature of PW.36 29.8.2015 Ex.P.83(c) Signature of PW.44 6.10.2015 Ex.P.84 Copy of Income Tax Return for 7.9.2015 the year 20012002 along with contract notes Ex.P.84(a) A portion in Ex.P.84 as opening 7.9.2015 balance Ex.P.85 Copy of Income Tax Return along 7.9.2015 with contract note of Miss.Pooja Zutshi for the financial year 200102 Ex.P.85(a) A portion at Ex.P.85 7.9.2015 Ex.P.86 Copy of Income Tax Return of 7.9.2015 Pooja for the year 20012002 Ex.P.87 Copy of Income Tax Return of 7.9.2015 Pooja for the year 20022003 Ex.P.88 Copy of Income Tax Return of 7.9.2015 Pooja for the year 20032004 Ex.P.89 Copy of Income Tax Return of 7.9.2015 Yugji Duar for the year 2001 2002 Ex.P.90 Copy of Income Tax Return of 7.9.2015 96 Spl.C.C.74/2006 Yugji Dhar for the year 20022003 Ex.P.91 Copy of Income Tax Return of 7.9.2015 Yugji Dhar for the year 2003 2004 Ex.P.92 Xerox copy of Passport of Pooja 7.9.2015 Zutshi Ex.P.92(a) Endorsement of Foreign 7.9.2015 Exchange for traveling expenses Ex.P.93 Covering letter dt. 23.10.2004 of 8.9.2015 Centurian Bank Ex.P.93(a) Transaction of Naveen Zutshi 8.9.2015 Ex.P. 93(b) Transaction of Yugjidhar 8.9.2015 Ex.P. 94 Transaction of Pooja Zutshi 8.9.2015 Ex.P.96 Seizure Memo 6.10.2015 Ex.P.96(a) Signature of PW.43 6.10.2015 Ex.P.97 Letter dt. 29.11.2001 of 6.10.2015 University of ILLINOIS of Chicago Ex.P.98 Letter dt. 11.6.2002 of Smiths 6.10.2015 Electronics Ltd.
Ex.P.99 Certificate dt. 1.4.2003 of Smith 6.10.2015 Electronics Ltd.
Ex.P. 100 Cheque No.343880 dt.22.9.2000 6.10.2015 Ex.P.101 Appln for DD dt. 22.9.2000 6.10.2015 Ex.P.102 Cheque No.343879 dt.19.9.2000 6.10.2015 Ex.P.103 Appln for DD dt. 19.9.2000 6.10.2015 Ex.P.104 Cash Voucher dt. 19.9.2000 610.2015 Ex.P.105 Cash Voucher dt.22.9.2000 6.10.2015 Ex.P.106 Letter dt 3.9.2002 of IT, Nasik 17.10.2015 Ex.P. 107 Copy of IT return for the year 17.10.2015 199798 Ex.P.108 Copy of TI return for the year 17.10.2015 97 Spl.C.C.74/2006 199899 Ex.P.109 Copy of IT return for the year 17.10.2015 200102 Ex.P.110 Covering letter dt. 29.8.2003 of 17.10.2015 IT, Nasik Ex.P.111 Copy of IT return for the year 17.10.2015 199697 Ex.P.112 Copy of IT return for the year 17.10.2015 19992000 Ex.P.113 Copy of IT return for the year 17.10.2015 20002001 Ex.P.113(a) Copy of revised IT return for the 17.10.2015 year 20002001 Ex.P.114 Copy of IT return of A.K.Zutshi 17.10.2015 for the year 20022003 Ex.P.115 Copy of IVP 4 along with 5.11.2015 Annexure Ex.P.116 Zerox copy of IVP14 along with 5.11.2015 Annexure Ex.P.117 Zerox copy of IVP1 along with 5.11.2015 Annexure Ex.P.118 Letter from post master, GPO 5.11.2015 Bangalore dated 23.12.2004 Ex.P.119 Letter by IDBI dated 11.8.2004 5.11.2015 Ex.P.120 Copy of Flexi bonds along with 5.11.2015 annexure Ex.P. 121 Letter of ICICI Infotech along 5.11.2015 Annexure and bonds Ex.P.122 Details of investments made by 5.11.2015 accused and family members including one receipt and two 98 Spl.C.C.74/2006 ledger accounts extracts Ex.P.123 Copy of statement of accounts of 5.11.2015 B.O.I Ex.P.124 Copy of Notification dated 5.11.2015 20.11.2003 Ex.P.125 Notice and Annexure of stock 5.11.2015 exchange 'Mumbai' Ex.P.126 Notice along with Annexure of 5.11.2015 Bombay stock exchange Ex.P. 127 Annual earnings of accused along 5.11.2015 with annexure Ex.P. 128 Salary particular of Naveen 5.11.2015 Zutshi furnished by accused along with Annexure Ex.P.128 Letter dated 16.12.2003 B.S.W 5.11.2015 Ltd.
Ex.P.129 Letter dated 11.11.2003 of Bae 5.11.2015 HAL software Ltd. along with Annexure Ex.P.130 Copy of share transfer along with 5.11.2015 letter and annexure Ex.P.131 Copy of share allotment register 5.11.2015 and transfer form and letter Ex.P.132 17 Account statement of A.K. 20.11.2015 Zutshi and his family members, along with covering letter dated 20.10.2003 Ex.P. 133 Details of the share details of 20.11.2015 accused and family members Ex.P. 134 Details of share held with 20.11.2015 Darashaw and Company Ltd.
99 Spl.C.C.74/2006 Ex.P.135 Receipt of Infrastructure leasing 20.11.2015 and financial services along with loan documents of family members of A.K. Ex.P.136 P.P Account details held with 20.11.2015 S.B.I 7 sheets Ex.P.137 Copy of receipt along with 20.11.2015 covering letter of Prem Jewellers of accused family members Ex.P.138 Copy of letter of Thriveni 20.11.2015 Structures Ltd.
Ex.P.139 Letter dated 27.4.2004 of LIC 20.11.2015 along with copy of premium paid to accused 8 sheets Ex.P. 140 Details of Rent paid by accused 20.11.2015 given by Bharatiya Yanthara Nigam Ltd.
Ex.P. 141 Travel details of accused and his 20.11.2015 wife of Mascowdated 10.5.2001 Ex.P.142 Letter dated 4.5.2004 of Jairaj 20.11.2015 from Aptech Ex.P.143 Letter of Sterling Resorts Private 20.11.2015 Ltd. along with investments details by accused Ex.P.144 Receipts details of Educational 20.11.2015 expenses of accused children Ex.P.145 Details of accused loan A/c at 20.11.2015 HDFC Bank Ex.P.146 Details of Internet connection 20.11.2015 expenses of accused residents Ex.P. 147 Statements of A/c of credit Card 20.11.2015 100 Spl.C.C.74/2006 of city Bank held by accused Ex.P. 148 Copy of cheque along with 20.11.2015 invoice of Synergy Ex.P.149 Copy of cheque along with 20.11.2015 Invoice of Mas office systems Ex.P.150 Invoice cum receipt of Eureka 20.11.2015 Forbs Ltd.
Ex.P.151 Receipt along with letter of Iskan 20.11.2015 Thirupathi, A.P Ex.P.152 Copy of conduct, Discipline + 20.11.2015 Appeal rules terms and conditions of since Ex.P.153 Expenses details of century club, 20.11.2015 K.B.A, and Bangalore club along with covering letter of HAL dated 2.2.2005 Ex.P.154 S.B A/c extract of accused of 25.11.2015 Allahabad Bank with covering letter Ex.P.155 Details of copy of shares 25.11.2015 transaction of accused and his family Members Ex.P.156 Details of the Share transactions 25.11.2015 of family members of the accused 'issued by PNB GKTS Ex.P.157 Details of the mutual fund 25.11.2015 transaction of the family members of the accused Ex.P.158 SVC copy of NCC of accused 25.11.2015 along with original annexure Ex.P.159 Details of copy of Documents of 25.11.2015 101 Spl.C.C.74/2006 education & employment of children of accused Ex.P.160 Details of Bank transaction of 25.11.2015 accused with covering letter of Deutsche Bank Ex.P.161 Details of expenses incurred for 25.11.2015 computer training Ex.P.162 Copy of invoice with covering 25.11.2015 letter for purchase of washing machine Ex.P.163 Receipt for sale of computer of 25.1.2015 accused Ex.P.164 Original invoice for purchase of 25.11.2015 computer by the son of accused Ex.P.165 Details of payment made by 25.11.2015 family member of accused Ex.P.166 Details of Corporate club 25.11.2015 membership from Bangalore club Ex.P.167 Details of membership pf 25.11.2015 accused of Indranagar club Ex.P.168 Details of Membership of 25.11.2015 Karnataka Batmenton Association Ex.P.169 Details of Membership of Century 25.11.2015 club Ex.P.170 Details of D.D issued the wife of 25.11.2015 the accused by Oriental Bank of Commerce New Delhi Ex.P.171 Details of D.C issued to the son of 25.11.2015 accused by Bank of India New Delhi Ex.P.172 Details of D.D issued to the wife 25.11.2015 102 Spl.C.C.74/2006 of accused by UCO Bank25.11.2015 Ex.P.173 Details of D.D issued by mother 25.11.2015 of accused by Syndicate Bank Ex.P.174 Details of pension policy taken by 25.11.2015 the accused Ex.P.175 Statement of accused 4.12.2015 Ex.P.176 F.I.R PW49 1.6.2018 Ex.P.176(a) Signature of S.P/C.B.I 1.6.2018 Ex.P.177 Notification of Government of 1.6.2018 Karnataka Ex.P.178 Notification of Government of 1.6.2018 India Ex.P.179 Order u/s 17 of PC Act of C.B.I. 1.6.2018 Ex.P.179(a) Signature of A.P.Singh 1.6.2018 Ex.P.180 Another order u/s 17 of PC Act of 1.6.2018 C.B.I. Ex.P.180(a) Signature of A.P.Singh 1.6.2018 Ex.P.181 Letter dt. 29.10.2004 issued by 1.6.2018 AGM of SBI along with document (53 sheets) Ex.P.182 Papers relating to availment and 1.6.2018 repayment of education loan and statement of account (3 sheets) Ex.P.183 Covering letter and documents 24.3.2022 dated 13.08.2004 Ex.P.183(a) Signature of PW50 24.3.2022 Ex.P.184 Statements dt. 1.8.2001 to 24.3.2022 31.3.2002 (2 sheets) Ex.P.185 Documents pertaining Pay in and 24.3.2022 pay out from 1.8.2001 to 103 Spl.C.C.74/2006 31.3.2002 Ex.P.186 Trade Log documents from 24.3.2022 1.8.2001 to 31.3.2002 (4 sheets) Ex.P.187 Spot Trade transactions of 24.3.2022 Moongipa Securities Ltd. (4 sheets) Ex.P.188 Another covering letter dt. 24.3.2022 9.9.2004 issued by IO Ex.P.188(a) Signature of PW50 24.3.2022 Ex.P.189 Documents relating to the period 24.3.2022 from 1.4.2001 to 31.3.2002 receipt dt. 12.12.2003 with other statement (17 sheets) Ex.P.190 One covering letter dt. 15.7.2004 24.3.2022 (2 sheets) Ex.P.190(a) Signature of PW49 24.3.2022 Ex.P.191 Documents relating to KYC 24.3.2022 Documents (11 sheets) Ex.P.191 Another covering letter dt. 24.3.2022 4.8.2004 pertaining to transactions reference to DSE Ex.P.192(a) Signature of PW49 24.3.2022 Ex.P.193 Contract Note Documents (48 24.3.2022 sheets) Ex.P.194 Certificate u/S 65B of Indian 25.3.2022 Evidence Act Ex.P.195 Certificate u/S 65B of Indian 25.3.2022 Evidence Act Ex.P.196 Copy of letter dt. 14.3.1995 25.3.2022 104 Spl.C.C.74/2006 written by R.C.Guptha to President Ex.P.197 Certificate u/S 65B of Indian 25.3.2022 Evidence Act Ex.P.198 Certificate u/S 65B of Indian 25.3.2022 Evidence Act LIST OF WITNESSES EXAMINED ON BEHALF OF DEFENCE Name of the witness Date of examination D.W.1 Avatar Kishan Zutshi 3.3.18 LIST OF DOCUMENTS MARKED ON BEHALF OF DEFENCE Exhibit Particulars Date No. Ex.D.1 Letter Dt.5.5.05 of HAL 27.2.15 Ex.D.2 Voucher Dt.25.6.98 17.3.15 Ex.D.3 Voucher Dt.12.10.01 do Ex.D.4 Counter file 3.1.95 do Ex.D.5 Counter file 21.12.95 do Ex.D.6 Counter file do Ex.D.7 Statement of A/c. do Ex.D.8 UTI share slip in 3 Nos. do 105 Spl.C.C.74/2006 Ex.D.9 Times Bank deposit slip 5.5.15 Ex.D.10 HDFC Bank Letter Dt.8.7.2000 do Ex.D.11 Acknowledgments of deposit do slips Dt.20.6.99 Ex.D.12 4 Deposit acknowledgment of do Times bank Ex.D.13 No.13 renewal slip of original do deposit Ex.D.14 No.10 Independent deposit do slips Ex.D.15 Pass book of Public Prosecutor do A/c.
Ex.D.16 Two pass book of SBI 6.5.15 Ex.D.17 Counter file of UTI Dt.16.7.93 do Ex.D.18 Portfolio Holdings & 28.5.15 transaction statement Ex.D.19 Statement of A/c. from 1.11.97 29.5.15 to 17.1.03 of SB of Hyderabad Ex.D.20 Two acknowledgment of 20.6.15 Ex.D.21 Two applications do Ex.D.22 Encashment certificate 10.8.15 Dt.12.7.01 Ex.D.23 Refund receipt 12.8.15 Ex.D.24 J & K Pass book do Ex.D.25 A/c Statement of Subhadra do Devi, Bangalore branch Ex.D.26 Two pass book of J & K Bank of do Subhadra devi Ex.D.27 Statement of A/c. of Subhadra 12.8.15 Devi, Shalimar road branch Ex.D.28 Statement of Affairs as on 7.9.15 106 Spl.C.C.74/2006 31.3.2000 Ex.D.29 Acknowledgement letter 8.9.15 Dt.29.8.06 of Centurion bank Ex.D.30 Acknowledgement letter do Dt.14.8.06 of Centurion bank Ex.D.31 Acknowledgement letter do Dt.29.8.06 of Centurion bank Ex.D.32 Statement of A/c. 30.9.02 do Ex.D.33 Details of fixed deposit do Ex.D.34 Details of Subhadra Devi A/c. do Ex.D.35 Statement of A/c. of Pooja do Zutshi Ex.D.36 Details of fixed deposit of do Naveen Zutshi Ex.D.37 Details of SB A/c and fixed do deposit of Yugji Dhar along with two covering letters Ex.D.38 Transaction history of family do members of accused Ex.D.39 Letter Dt.2.5.03 of Centurion do bank Ex.D.40 Letter Dt.3.6.03 of Centurion do bank Ex.D.41 Letter Dt.5.6.03 of Centurion 8.9.15 bank Ex.D.42 Letter Dt.24.6.03 of Centurion do bank Ex.D.43 Letter of GM, HAL Dt.9.5.05 in 3.3.18 the name of accused Ex.D.44 Letter Dt.17.8.06 of BAC HAL do Ltd.
107 Spl.C.C.74/2006 Ex.D.45 Letter Dt.17.6.06 of Indo do Russian Aviation Ltd.
Ex.D.46 Four encashment certificates do Ex.D.47 Letter Dt.1.6.98 of Excel do Computers Ex.D.48 Xerox copy of letter of Prem do Electronics Ex.D.49 Xerox copy of Suri & Sons do Ex.D.50 Letter dt. 26.10.2006 Share Trading Transactions during do 200102 (11 sheet) Ex.D.51 Letter dt. 26.10.2006 Share do Trading Transactions (H.A.Mohan) XXXII Addl.C.C. & S.J. and Special Judge for CBI Cases, Bengaluru.